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HRT (21)
HRT 374 (10)

Class Notes for HRT 374 at Cal Poly Pomona

Hospitality Industry Managerial Accounting

HRT 374 Lecture 4: Ch. 4 The statement of Cash Flow
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Purpose of the Statement of Cash Flow: ● shows the effects on...

Hospitality Management
HRT 374
John Self
HRT 374 Lecture 3: Ch. 3 The Income statement
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Income Statement: ● also called: ○ statement of ea...

Hospitality Management
HRT 374
John Self
HRT 374 Lecture 7: Ch. 7 Cost- Volume- Profit Analysis
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Cost- Volume- Profit Analysis= CVP CVP- ● what is breakeven po...

Hospitality Management
HRT 374
John Self
HRT 374 Lecture 6: Ch. 6 Basic Cost Concept
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Fixed cost: ● constant in the short run ● does not vary wi...

Hospitality Management
HRT 374
John Self
HRT 374 Lecture 2: Ch.2 The Balance Sheet
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Balance sheet Purpose: ● major financial statement prepared at...

Hospitality Management
HRT 374
John Self
HRT 374 Lecture 5: Ch. 5 Ratio Analysis
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Ratio Standards: ● prior period ○ compared to prio...

Hospitality Management
HRT 374
John Self
HRT 374 Lecture 8: Ch. 8 Cost Approaches to Pricing
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Importance of Pricing: ● Maximize profits ● Price too lo...

Hospitality Management
HRT 374
John Self
HRT 374 Lecture 10: Ch. 10 Operating Budgetingent
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days, Types of budgets: ● Operations budget: ○ Reve...

Hospitality Management
HRT 374
John Self
HRT 374 Lecture 9: Ch. 9 Forecasting method
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Implicit: Bad ● unsystematic ● imprecise ● difficult t...

Hospitality Management
HRT 374
John Self
HRT 374 Lecture 1: CH. 1 Introduction to Managerial Accountingment
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Aspects of accounting that concern hospitality management: ● ...

Hospitality Management
HRT 374
John Self
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