2557 - 餐旅管理會計 英授 Taught in English

Hospitality Accounting

教育目標 Course Target

-了解餐旅會計基本法則
-了解餐旅會計科目及借貸法則
-了解餐旅會計處理程序
-了解並知道如何分析各種餐旅會計表格

- Understand the basic rules of restaurant and travel conference
- Understand the restaurant and travel account subjects and borrowing rules
- Understand the planning procedures of restaurant and travel meetings
-Learn and know how to analyze various restaurant and travel conference forms

課程概述 Course Description

The main purpose of the subject is to learn how to use accounting as a managerial tool to improve operational efficiency and profitability of hospitality and tourism firms through revenue enhancement and cost reduction. Students should understand and apply a variety of analytical models to hospitality and tourism operations and investment such as forecasting, pricing, revenue and profit optimization, and capital budgeting.

The main purpose of the subject is to learn how to use accounting as a managerial tool to improve operational efficiency and profitability of hospitality and tourism firms through revenue enhancement and cost reduction. Students should understand and apply a variety of analytical models to hospitality and tourism operations and investment such as forecasting, pricing, revenue and profit optimization, and capital budgeting.

參考書目 Reference Books

餐旅會計學實務 林珍如編著 新文京出版社 ISBN:978-986-150-372-1
會計學 吳嘉勳著 華泰文化 ISBN:978-957-609-737-9

Catering and Tourism Association Practice by Lin Zhenru Xinwenjing Publishing House ISBN:978-986-150-372-1
Programme by Wu Jia-Yi Huatai Culture ISBN:978-957-609-737-9

評分方式 Grading

評分項目
Grading Method
配分比例
Percentage
說明
Description
課堂參予
Class attendance
5
平常作業
Normal operation
15
期中考
Midterm exam
30
期末考
Final exam
30
小考
Small exam
20

授課大綱 Course Plan

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相似課程 Related Courses

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課程資訊 Course Information

基本資料 Basic Information

  • 課程代碼 Course Code: 2557
  • 學分 Credit: 0-3
  • 上課時間 Course Time:
    Thursday/2,3,4[M107]
  • 授課教師 Teacher:
    呂秀如
  • 修課班級 Class:
    餐旅系3
  • 選課備註 Memo:
    不開放輔系與推廣部隨班附讀
選課狀態 Enrollment Status

目前選課人數 Current Enrollment: 67 人

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