Curriculum Design and Instruction To Teach
Hotel and Motel Management and Operations:
Hotel Accounting and Controls
Author: Charles Hayes:
Special Features Include:
Phases for Conducting a Needs Assessment:
Curriculum Design Supplement:
|a|. Subject-Questions-Answers:
Curriculum Design Plan:
Curriculum Design Goals:
Curriculum Design Objectives:
Instructional Goals:
Instructional Objectives:
Instructional Activities:
Instructional Evaluation Techniques:
Lesson Plans:
Standard Vocabulary:
A Limited Glimpse:
Topics Include:
Hotel Accounting and Controls:
* Introduction:
A. The Uniform System Of Accounts:
1. History Of The Uniform System:
2. The Expense and Payroll Dictionary:
3. Concept Of the System:
B. The Organization Of Accounting:
1. Accounts Receivable:
a. Banquet Accounts:
b. Credit Cards:
c. Groups and Travel Agents:
d. Other Accounts:
2. Investigation Clerks:
3. General Cashier:
4. Internal Controls:
a. Daily Revenue Report:
b. Entry Of Income Into The General Ledger:
c. Other Books of Original Entry:
d. Journal Entries:
e. General Ledger:
5. Budget Preparation:
a. Payroll and Related Expenses:
b. Operating Supplies:
c. Cost of Goods Sold-Food and Beverages:
d. Advertising:
e. Energy Costs:
f. Repairs and Maintenance:
h. Replacement Of China:
i. Glass, Linen, and Silverware:
j. Capital Improvements:
C. Income Control:
1. The Meaning Of Income Control:
2. Rooms:
a. Posting Of Charges:
b. Night Auditor:
c. Advance Deposits:
d. Accounting Office Review:
3. Food and Beverages:
a. Deposit Procedures:
b. Banquet Controls:
D. Food and Beverage Cost Control:
1. Purchasing:
2. Receiving:
3. Storeroom Controls:
a. Food:
b. Beverages:
4. Analysis of Food and Beverage Costs:
5. Point-of-Sale System:
a. Daily Operations:
b. Reports:
6. Payroll Control and Productivity:
E. Payroll:
1. History Of Tax Withholding:
2. Unionization:
3. Payroll Systems:
a. Early Systems:
b. Current Systems:
4. Payroll Control:
a. Staff Planning:
b. Accounting Control for Payroll:
c. Tip Employees:
d. Time Cards:
e. Overtime:
f. Vacations:
g. Test-Checks:
h. Cash Wages:
i. Control of Deductions:
j. Other Deductions:
5. Payroll Analysis:
F. Accounts Payable:
1. Purchasing and Receiving Procedures:
a. Purchasing:
b. Receiving:
2. The Role Of Accounting:
a. Suppliers' Statements:
G. Credit:
1. Elements of a Credit Policy:
2. Functions of The Credit Department:
3. Interdepartmental Cooperation:
4. The Credit Policy In Detail:
a. Prior to the Event:
b. During the Event:
c. After the Event:
H. Financial Statements: Structure and Analysis:
1. Occupancy:
2. Average Rate:
3. Group and Transient Statistics:
4. Analysis of Statement Of Income and Expenses:
5. Balance-Sheet Analysis:
* STATE OF THE ART CURRICULUM:
* NEW:
* INCLUDES BIBLIOGRAPHICAL REFERENCES:
* COLOR & B & W PHOTOS:
* PAPERBACK:
* TITLE PAGE: WHITE:
* TRANSPARENT FRONT PAGE:
* BLACK OR WHITE BACK PAGE COVER:
* FONT ARIAL BLACK: FONT SIZE 8 TO 10:
* FONT COLOR: BLACK-RED-BLUE:
* BINDED: WIRE-0: COLOR: BLACK-
WHITE-RED-BLUE:
* 150 WHITE PAGES: 8x11"
* ALLOW 7 TO 14 DAYS TO RECEIVE ITEM:
* 2007 Charles Hayes:
