《酒店管理会计(sdibt)》课程教学大纲.docx

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1、Hospitality Managerial AccountingCourse SyllabusCOURSE DETAILSCourse Code:HOSP 302Course Name:Hospitality Managerial AccountingCredits:Three (3) credit hoursPREREQUISITES: Open to hospitality management majors only.CATALOG DESCRIPTION: Application of financial accounting principles to the hospitalit

2、y industry; Uniform System of Accounts for restaurants, hotels, and clubs; completion of the accounting cycle for hospitality operations; transactions related to payroll, inventories, receivables, and payables for the hospitality industry.INSTRUCTIONAL MATERIALSWeygandt, J. J., Kieso, D. E., Kimmel,

3、 P. D., & DeFranco, A. L. (2008). Hospitality Financial Accounting. 2nd edition. Hoboken, NJ: John Wiley & Sons, INC. (Required). Texas Instruments BAII PLUS Financial Calculator (Required).COURSE DESCRIPTIONThe objective of the course is to provide students with the concepts related to financial re

4、porting and accounting principles in the hospitality industry and the tools required in these activities. The class utilizes a combination of lecture, exercises, problem solving and online discussions. Students are encouraged to bring accounting and financial management issues for online discussion.

5、LEARNING OBJECTIVESUpon completion of the course, students will be able to:1) Describe accounting and its environmentClassify the major types of accounts2) Identify the Generally Accepted Accounting Principles (GAAP)Analyze, journalize, and post business transactions3) Prepare an unadjusted trial ba

6、lanceIdentify the major types of adjustments and discuss their importance4) Analyze, journalize, and post adjustmentsPrepare an adjusted trial balance5) Identify the advantages of a worksheetPrepare and evaluate the importance of a worksheet6) Identify and evaluate the importance of financial statem

7、entsPrepare a set of financial statements7) Prepare closing entriesPrepare a post-closing trial balance8) List and evaluate the importance of special journals and subsidiary ledgersIdentify the role and characteristics of sole proprietorships, partnerships, and corporations in the hospitality indust

8、ryTEACHING PHILOSOPHYIt is my responsibility as an instructor to organize a friendly learning environment in which students will learn highly quantitative and challenging materials. Therefore, I encourage my students to ask questions and discuss class-related issues with me at any time via email or

9、Blackboard discussion. To equip students with the most important accounting and analytical tools for enhancing hospitality profitability, I attempt to identify, prepare and present elements essential to efficient hospitality management from a financial perspective at the micro level. A thorough unde

10、rstanding of those key elements is more important than a broader but shallow understanding of the hospitality accounting. Motivation is particularly important for learning highly challenging materials. I try to show the importance of the topics and concepts as related to the hospitality operation an

11、d students future career in the industry. I encourage students to ask me questions regarding the industry applications of these concepts and how they may help the students achieve their career goals.COURSE REQUIREMENTSThe student will access and follow all course instructions found in the Weekly Les

12、sons area of the Blackboard course. The student will listen to all online lectures provided in the Weekly Lessons/The student will complete the assigned online quizzes by accessing the assessment tool or Weekly Lessions9 in the Blackboard course. The student will respond to posted online course disc

13、ussion questions using the Blackboard discussion tool. The student will complete and submit assignments electronically using the Blackboard assignment drop box tool/tab.ASSESSMENT & GRADINGAssessments: This course is made up of a series of assignments and assessments to assist you in achieving the c

14、ourse learning objectives/outcomes. Each week you will work on various combinations of assignments, quizzes, discussions, readings, etc.GradingGrades will be determined as follows:GradesParticipation5%Assignments15%Quizzes25%Mid-term Exam25%Final Exam30%Total100%Grading Scale90-100A80-89B70-79C60-69

15、DLess than 60FAccessing Grades: Students can check their grades by clicking “My Grades under Course Tools after the grade for each assessment task is released.CLASS PARTICIPATIONStudents are required to login regularly to the online class site. The instructor will use the tracking feature in Blackbo

16、ard to monitor student activity.ASSIGNMENT SUBMISSION INSTRUCTIONSYou will submit youi assignments (in the word Ele format with a simple Ale name) by using the Assignments tool on the couise site. Please see the Assignments link on the course menu or see the icon on the designated page. You can clic

17、k each assignment name link and follow the onscreen instructions to upload and submit your file(s). Please refer to the Help menu for more information on using this tool.Please note: The assignments are due by the date given on the Blackboard. There are no makeups or extra ciedit opportunities and I

18、 will not accept late work. If you know in advance that there will be a conflict, please inform me and we will try to work something out. Each assignment link will be deactivated after the assignment due time.ONLINE QUIZZESClosed book quizzes will cover the required textbook reading and the content

19、of the online lectures. You can access quizzes by clicking the Assessments link on the course menu or see the quiz icon on the designated page. Each quiz is timed and can be accessed only one time within the scheduled time window. Please read the on-screen instructions carefully before you click “Be

20、gin Assessment. After each quiz is graded and released, you may go back to the Assessments page and click “View All Submissions, to review your quiz results.If you lose Internet connectivity during the quiz, log back in immediately and continue on with the quizzes. Save your answers often (every 2-3

21、 minutes). If you experience any issues while taking the quiz, you must contact the Blackboard Help desk immediately so that your issue is documented with a help desk ticket number. Considerations regarding quiz issues will be made by the instructor on an individual basis based on the documentation.

22、MIDTERM AND FINAL EXAMSStudents are required to take both the midterm aed fiml exams on-campus oa designated dates. Exams will be closed book and proctored. Students must bring their UNT student ID card in ordei to take the exam.Both exams may include objective and subjective questions. Examples of

23、objective items include multiple choice, true/false, fill in the blank, and problems. Examples of subjective questions include short answer, essay, and case study analysis.*A11 students are to take special notice of the exam dates stated on this syllabus. No make-up exams will be given EXCEPT IN AN

24、EMERGENCY. Emergencies include a medical emergency involving yourself or a death in your immediate family. Regular medical appointments Checkups and/ or Family gatherings do not constitute emergency situations and do not meet the aforementioned requirement. Travel plans are not emergencies. Addition

25、ally, excuses related to employment (working during the exam or sleeping late because of work the night before) do not meet the requirement for a make-up exam. I strongly advise you to contact your employer as soon as possible so that you can coordinate your work schedule with your academic/ exam sc

26、hedule.ACADEMIC CALENDAR/COURSE DESIGNCOURSE EVALUATIONWEEKTOPIC/LECTUREREADINGASSESSMENT1Introduction to Hospitality Financial AccountingSyllabusSelf Introduction (Discussion Board) Zip Code Survey Orientation Quiz2Lesson 1 - Hospitality Accounting in ActionRead Chapter 1Assignment 1Quiz 13Lesson 2

27、 - Accounting Principles IReadChapter 2Assignment 2Quiz 24Lesson 2 - Accounting PrinciplesIIAssignment 3Quiz 35Lesson 3- The Recording Process IReadChapter 3Assignment 4Quiz 46Lesson 3- The Recording ProcessIIAssignment 5Quiz 57Review for Midterm ExamMidterm review I and II8Mid-term Exam9Lesson 4 -

28、Adjusting the AccountsIReadChapters 4Assignment 6Quiz 610Lesson 4 - Adjusting the AccountsIIAssignment 7Quiz 711Lesson 5 - Completion of the Accounting Cycle IReadChapter 5Assignment 8Quiz 812Lesson 5 - Completion of the Accounting Cycle IIAssignment 9Quiz 913Lesson 6 - Financial StatementsReadChapt

29、er 6Assignment 10Quiz 1014Lesson 14 - Sole Proprietorships, Partnerships, and CorporationsReadChapter 1415Review for Final ExamFinal review I and II16Final ExamThe Student Evaluation of Teaching Effectiveness (SETE) is a requirement for all organized classes at UNT. This short survey will be made av

30、ailable to you at the end of the semester, providing you a chance to comment on how this class is taught. I am very interested in the feedback I get from students, as I work to continually improve my teaching. I consider the SETE to be an important part of your participation in this class.STUDENT SU

31、PPORTThe University of North Texas provides student technical support in the use of Blackboard and supported resources. The student help desk may be reached at: Email: ATTENDANCE POLICYStudents are expected to attend every class session. Instructors will inform students of the exact number of absenc

32、es and late-arrivals permitted during the semester. Students who exceed these limits may be subject to failure. If a student misses any class or test, the instructor has the right to either grant or deny an opportunity to make up the work that was missed. In such cases, the instructor shall be the s

33、ole judge of the validity of a students explanation for having missed the class or test. Deductions for Late Arrival, Early Departure, and Unexcused Absences: As hospitality professionals, you are expected to arrive early to class - early is on time, on time is late. Please plan accordingly. If you

34、must leave early, please sit near the door to minimize disrupting the class when you leave. Finally, please let me and your team know in advance if you will be late, must leave early, or will miss class. Policy for Make-Up Assignments or Quizzes: Twelve quizzes are given throughout the semester, wit

35、h the two lowest grades being dropped from the quiz grade. Therefore, no make-up quizzes will be given. Assignments are due when specified, with a 3 point deduction for every day an assignment is late (including weekends and holidays).CLASSROOM BEHAVIORBehavior that disrupts, impairs, interferes wit

36、h, or obstructs the orderly conduct, processes, and functions within an academic classroom or laboratory violates the student code of conduct and may result in disciplinary action. This includesinterfering with the academic mission of NYIT or individual classroom or interfering with a faculty member

37、s or instructors role to carry out the normal academic or educational functions of his classroom or laboratory, including teaching and research.ACADEMIC INTEGRITYEach student enrolled in a course at SDIBT agrees that, by taking such course, he or she consents to the submission of all required papers

38、 for textual similarity review to any commercial service engaged by NYIT to detect plagiarism. Each student also agrees that all papers submitted to any such service may be included as source documents in the service/s database, solely for the purpose of detecting plagiarism of such papers. Plagiari

39、sm is the appropriation of all or part of someone elses works (such as but not limited to writing, coding, programs, images, etc.) and offering it as ones own. Cheating is using false pretenses, tricks, devices, artifices or deception to obtain credit on an examination or in a college course. If a f

40、aculty member determines that a student has committed academic dishonesty by plagiarism, cheating or in any other manner, the faculty has the academic right to 1) fail the student for the paper, assignment, project and/or exam, and/or 2) fail the student for the course and/or 3) bring the student up on disciplinary charges, pursuant to Article VI, Academic Conduct Proceedings, of the Student Code of Conduct.