Accounting for Hospitality, Tourism and Leisure covers all aspects of financial and management accounting found on degree, HND(C) and HCIMA courses. It assumes no prior knowledge of accountancy and builds up ideas and principles accordingly. The emphasis throughout is on the service sector and the accountancy function is considered as part of a much wider business context in order that students may relate accounting practice to a range of different business areas. Specific techniques and real life examples and case studies relating to hospitality, tourism and leisure are included throughout. The second edition has been updated to include new chapters on spreadsheet modelling and expanded coverage of VAT, PAYE and National Insurance. The structure has been adapted so financial accounting can be covered in one module and the management and financial section in a second module or semester.Features * combines financial and management accounting providing a one-stop source for students * it is accessible and easy-to-read making it suitable for non-specialist students * worked examples to all problems are provided allowing students to work alone and test themselves * provides real life examples of practice in the hospitality, tourism and leisure sectors * includes multiple choice and review questions at the end of each chapter * full chapter summaries cover the main points * includes integrated case studies to test understanding of key concepts * includes a new chapter on spreadsheet modelling and expanded coverage of important areasReadership: Financial and management accounting options on hospitality, tourism and leisure courses at HND/C, degree and postgraduate level.
Gareth Owen is a Senior Lecturer in Accounting, Swansea Institute of Higher Education.