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HCM200 Basic Accounting

Lead Faculty: Dr Michael Charles Pickett

Course Description

Foundation course in the accounting processes applicable to the hotel, resort, or casino environment. Students will be introduced to the generally accepted accounting principles (GAAP) and legal requirements of financial reporting in the hospitality and casino industries.

Learning Outcomes

  • Identify fundamental accounting and financial management concepts.
  • Interpret financial statements accounting departments in the hospitality industry produce and the types of information these reports provide.
  • Recognize basic vocabulary and definitions associated with accounting and financial management as applied to the hospitality industry.
  • Explain ratio analysis and how ratios are used in financial statements and in making business decisions for the hospitality industry.
  • Identify accounting ethical concerns in the hospitality and casino industries.