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Unit of Study ACC00208 - Financial Analysis for Hotels, Conventions and Events (2014)

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Unit Snapshot

  • Enrolment information

    N/A

Unit description

Introduces students to important financial information that is used in the management planning, control and decision-making processes integral to achieving organisational objectives. The unit provides the ability to read, understand, interpret and use financial information, through the introduction to business activities and financial management issues in service organisations such as hotel and airlines.

Unit content

Topic 1 Financial information and its users
Topic 2 The balance sheet
Topic 3 The income statement
Topic 4 The statement of cash flows
Topic 5 Performance measurement - Ratios and trend analysis
Topic 6 Cost behaviour and cost volume profit (CVP) analysis
Topic 7 Bottom up pricing
Topic 8 Capital investment decisions
Topic 9 Cash budgeting and Operational budgeting

Availabilities

Location Domestic International
Gold Coast Session 3 Session 3
Online Session 3 Session 3
Singapore - MDIS N/A Session 3

Learning outcomes and graduate attributes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

On completion of this unit, students should be able to:

GA1: Intellectual rigour, GA2: Creativity, GA3: Ethical practice, GA4: Knowledge of a discipline, GA5: Lifelong learning, GA6: Communication and social skills, GA7: Cultural competence
Learning outcome count Learning outcome description GA1 GA2 GA3 GA4 GA5 GA6 GA7
1 discuss how financial information is used for communication within the organisation and with external parties
2 analyse the basic accounting language used in English speaking countries and be able to explain accounting information in words
3 evaluate, read, understand and interpret the main parts of a company's annual report and other accounting reports
4 demonstrate analytical thinking, good writing ability, as well as an ability to work with and to present basic financial data
5 understand what cost information is, how it is determined and used in organisations to make decisions
6 discuss the role of accounting for planning, evaluation, capital investment and control purposes in organisations
7 Gain a wider view of accounting, its uses and financial analysis for certain industries.

On completion of this unit, students should be able to:

  1. discuss how financial information is used for communication within the organisation and with external parties
    • GA6:
  2. analyse the basic accounting language used in English speaking countries and be able to explain accounting information in words
    • GA4:
    • GA6:
  3. evaluate, read, understand and interpret the main parts of a company's annual report and other accounting reports
    • GA2:
    • GA4:
  4. demonstrate analytical thinking, good writing ability, as well as an ability to work with and to present basic financial data
    • GA2:
    • GA4:
    • GA6:
  5. understand what cost information is, how it is determined and used in organisations to make decisions
    • GA4:
  6. discuss the role of accounting for planning, evaluation, capital investment and control purposes in organisations
    • GA2:
    • GA4:
  7. Gain a wider view of accounting, its uses and financial analysis for certain industries.
    • GA2:
    • GA4:

Prescribed learning resources

Prescribed Texts
  • No prescribed texts.

Prescribed Learning Resources may change in future Teaching Periods.