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Lecture Managerial Accounting for the hospitality industry: Chapter 2 - Dopson, Hayes
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Lecture Managerial Accounting for the hospitality industry: Chapter 2 - Dopson, Hayes
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Chapter 2 - Accounting fundamentals review. This chapter is a review of some accounting fundamentals that must be understood before you can begin to actually study managerial accounting. It can be helpful even if you have recently completed one or more introductions to accounting courses. | Chapter 2 Accounting Fundamentals Review Chapter Outline Bookkeeping and Accounting The Accounting Formula Recording Changes to the Accounting Formula Generally Accepted Accounting Principles The Hospitality Business Cycle Learning Outcomes Explain the basic accounting formula and how it is modified using debits and credits. Identify generally accepted accounting principles and state why they exist. Describe how accounting is used in the hospitality business cycle. Bookkeeping and Accounting In the hospitality industry, bookkeepers of all types perform the critically important task of initially recording financial transactions in a business Servers, bartenders, kitchen staff of a restaurant Front desk, controller, and other staff of a hotel As a hospitality manager it is important that you ensure accurate and timely bookkeeping and accounting methods to produce the financial data you must analyze to make decisions. The Accounting Formula Assets are those items owned by the business . | Chapter 2 Accounting Fundamentals Review Chapter Outline Bookkeeping and Accounting The Accounting Formula Recording Changes to the Accounting Formula Generally Accepted Accounting Principles The Hospitality Business Cycle Learning Outcomes Explain the basic accounting formula and how it is modified using debits and credits. Identify generally accepted accounting principles and state why they exist. Describe how accounting is used in the hospitality business cycle. Bookkeeping and Accounting In the hospitality industry, bookkeepers of all types perform the critically important task of initially recording financial transactions in a business Servers, bartenders, kitchen staff of a restaurant Front desk, controller, and other staff of a hotel As a hospitality manager it is important that you ensure accurate and timely bookkeeping and accounting methods to produce the financial data you must analyze to make decisions. The Accounting Formula Assets are those items owned by the business Liabilities are the amounts the business owes to others Owners’ equity is the residual claims owners have on their assets, or the amount left over in a business after subtracting its liabilities from its assets. The Accounting Formula states that, for every business: The Accounting Formula Owners’ equity accounts include two major sub-categories called permanent accounts and temporary accounts. Permanent owners’ equity accounts include: Stock (or owners’ investment) and Retained earnings (accumulated account of profits over the life of the business that have not been distributed as dividends) Dividends are money paid out of net income to stockholders as a return on their investment in the company’s stocks. The Accounting Formula Temporary owners’ equity accounts include: Revenue (increase owners’ equity) and Expense accounts (decrease owners’ equity) At the end of the accounting period, the temporary accounts are closed out (their balances reduced to zero). The resulting current period's
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