Wiley hospitality management accounting

Hospitality management accounting phần 10 doc

Hospitality management accounting phần 10 doc
... 102 Accelerated depreciation double-declining balance, 30–32 and payback period, 497 Account format, balance sheet, 83 Accounting See Financial accounting; Hospitality management accounting Accounting ... Income before tax Income tax Net Income $65 ,100 23,900 ᎏᎏᎏᎏᎏᎏᎏ $89,000 Year Ending Dec 31, 2005 $74,400 26,700 ᎏᎏᎏᎏᎏᎏᎏ $101 ,100 $36,700 $40 ,100 14 ,100 16,200 9,000 9,900 3,200 2,800 6,900 ( 69,900) ... worksheet activities, 38, 40 Accounting department, budget preparation, 365–366 Accounting equation, 6–7 Accounting principles See Generally accepted accounting principles (GAAP) Accounting rate of return...
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Hospitality management accounting phần 1 ppt

Hospitality management accounting phần 1 ppt
... 57,980 620 3,450 3,200 1, 175 15 0,000 EXHIBIT 1. 10 Adjusted Trial Balance, May 31, 2003 Credit $ 400 12 ,000 12 5 16 ,200 880 10 5,000 10 0,000 24,900 11 ,225 3,800 2,280 282 818 15 0 525 ᎏᎏᎏᎏᎏᎏᎏᎏ $247,505 ... Debit Credit Balance $2,000 1, 400 $ 3,400 1, 175 $2,000 3,400 - 01, 175 Debit Cost of Sales (Expense) Credit Balance $12 ,200 $ 3,200 3,400 1, 175 -0 $12 ,200 9,000 12 ,400 11 ,225 END-OF-PERIOD ADJUSTING ... 57,980 620 3,600 12 ,200 3,400 15 0,000 12 ,000 $ 16 ,200 10 5,000 10 0,000 24,900 3,400 1, 800 282 818 ᎏᎏᎏᎏᎏᎏᎏᎏ $246 ,10 0 ᎏᎏᎏᎏᎏᎏᎏᎏ ᎏᎏᎏᎏᎏᎏᎏᎏ ᎏᎏᎏᎏᎏᎏᎏᎏ $246 ,10 0 ᎏᎏᎏᎏᎏᎏᎏᎏ ᎏᎏᎏᎏᎏᎏᎏᎏ EXHIBIT 1. 4 Unadjusted Trial...
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Hospitality management accounting phần 2 ppsx

Hospitality management accounting phần 2 ppsx
... 12 @ $19.50 ϭ $58.50 @ $19.50 ϭ $ 39.00 02 15 @ $20 .00 ϭ $ 120 .00 10 @ $22 .00 ϭ $22 0.00 @ $19.00 ϭ $114.00 @ $21 .58 ϭ $64.74 [ $24 3.48 / 12 ϭ $20 .29 ] @ $20 .29 ϭ $40.58 30 Ending [ $25 9 / 12 ϭ $21 .58] ... $21 .58] @ $21 .58 ϭ $64.74 20 24 28 [$156 / ϭ $19.50] Purchases $454.00 Cost of sales ‫60.7 82$ ؍‬ 12 @ $21 .58 ϭ $25 8.96 ᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏ @ $21 .58 ϭ $194 .22 @ $21 .58 ϭ $ 129 .48 12 @ $20 .29 ϭ $24 3.48 ... 36 ,21 8 13,683 3, 421 6, 128 3 ,20 7 2, 136 171, 524 53,596 $ 8,819 163,518 50,000 458,6 02 180,509 181,110 38,307 22 1, 328 16,609 7,007 12, 214 1,605 5,906 3 ,20 5 4,101 15,4 32 6,917 7,918 1,895 24 ,000 23 ,981...
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Hospitality management accounting phần 3 pot

Hospitality management accounting phần 3 pot
... 80.0 30 .0 100% 30 .0% 23. 0% 35 .0% 56.0% 44.0% 38 .0% 44.0% 65.0% 26.0% 2.0% 3. 0% 1.0% 1.5% 0.5% 1.0% 0 .3% 0 .3% 0.5% 0.7% 2.0% 3. 0% 1.0% 4.5% 0.5% 0.8% 0 .3% 2.0% 3. 0% ᎏᎏᎏᎏᎏᎏ 51.5% ᎏᎏᎏᎏᎏ 1.5% ᎏᎏᎏᎏᎏ 31 .0% ... Cost Liquor Cost Index $25,000 30 ,000 33 ,000 35 ,000 36 ,000 36 ,000 100 120 132 140 144 144 $ 7,500 9,200 10 ,30 0 10,800 11,100 11,200 100.0 122.7 137 .3 144.0 148.0 149 .3 Dividing the dollar amount ... 81,200 795 ,30 0 93, 412 90,688 ( 33 5,800) 15 ,30 0 ᎏᎏᎏᎏᎏᎏᎏᎏ $740,100 ᎏᎏᎏᎏᎏᎏᎏᎏ $7 93, 200 ᎏᎏᎏᎏᎏᎏᎏᎏ $ 9,100 4,200 12,400 13, 600 ᎏᎏᎏᎏᎏᎏᎏᎏ $ 39 ,30 0 $ 12,200 4,900 15,500 11,200 ᎏᎏᎏᎏᎏᎏᎏᎏ $ 43, 800 (continued)...
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Hospitality management accounting phần 4 potx

Hospitality management accounting phần 4 potx
... 1,7 24 1,828 759 742 $ 2,008.00 3,620 .40 2,285.00 1,138.50 556.50 $ 3,263.00 10, 344 .00 5,027.00 4, 1 74. 50 1 ,48 4.00 $9,608 .40 Menu Item $ 24, 292.50 TOTALS Standard cost percentage = 61.5% 35.0 45 .5 ... Subtotal Deduct: Outstanding checks # 2820 @ $2 84 # 2828 @ 138 # 2832 @ 332 ᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏᎏ Reconciled Balance $4, 442 1,206 ᎏᎏᎏᎏᎏᎏ $5, 648 ( 7 54) ᎏᎏᎏᎏᎏᎏᎏ $4, 8 94 ᎏᎏᎏᎏᎏᎏ Check register balance Add: Account ... Annual revenue Year 00 04 Year 0005 1. 24 1 91 times 14 times 38 times 1. 94 1 7.7% $880,000 1.18Ϻ1 93 times 24 times 44 times 2.52Ϻ1 9.6% $882,500 1.05Ϻ1 98 times 31 times 48 times 2.95Ϻ1 9.9% $872,300...
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Hospitality management accounting phần 5 pps

Hospitality management accounting phần 5 pps
... Turnover 200 250 350 350 450 55 0 650 ᎏᎏᎏᎏᎏ 2,800 ᎏᎏᎏᎏᎏ 1.00 1. 25 1. 75 1. 75 2. 25 2. 75 3. 25 ᎏᎏᎏᎏᎏ 14.00 ᎏᎏᎏᎏᎏ 350 350 350 350 350 450 600 ᎏᎏᎏᎏᎏ 2,800 ᎏᎏᎏᎏᎏ 1. 75 1. 75 1. 75 1. 75 1. 75 2. 25 3.00 ᎏᎏᎏᎏᎏ ... Margin 25 75 50 60 40 $1 .50 1. 75 2.00 2.00 2 .50 $3.00 4.00 5. 00 5. 00 6.00 $1 .50 2. 25 3.00 3.00 3 .50 $ 37 .50 168. 75 150 .00 180.00 140.00 1 .50 2. 25 3.00 3.00 3 .50 $676. 25 ᎏᎏᎏᎏᎏᎏᎏ $ 45. 00 112 .50 150 .00 ... Worksheet EXHIBIT 6 .5 Additional Computations: 6.2 8.6 10.9 4. 95 6.10 5. 05 4.20 5. 70 12. 45 13. 95 12. 45 10. 95 12. 95 16. 95 7 .50 7. 85 7.40 6. 75 7. 25 11.00 6.70 1 ,50 1 1 ,58 6 1,067 1, 750 2,689 1,006 1,040...
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Hospitality management accounting phần 6 pot

Hospitality management accounting phần 6 pot
... breakeven Cost of sales [ 36. 9% ϫ $5 76, 000] Contribution margin Less: Fixed costs Operating Income (before tax) $5 76, 000 ( 212,544) ᎏᎏᎏᎏᎏᎏᎏᎏ $ 363 ,4 56 ( 362 ,800) ᎏᎏᎏᎏᎏᎏᎏᎏ $ 65 6 ᎏᎏᎏᎏᎏᎏᎏᎏ Using the contribution ... 15,800 19,800 21 ,60 0 24,400 24,200 26, 200 26, 400 23 ,60 0 15,200 14,800 15,200 ᎏᎏᎏᎏᎏᎏᎏ 241 ,60 0 ᎏᎏᎏᎏᎏᎏᎏ ᎏᎏᎏᎏᎏᎏᎏ XY (X ؋ Y) X2 (X ؋ X) 7,200,000 15,800,000 25,740,000 25,920,000 34, 160 ,000 36, 300,000 55,020,000 ... margin method, a $65 6 operating income is shown Using the breakeven equation, the breakeven would be: $ 362 ,800 Fixed costs $ 362 ,800 ᎏᎏ ‫ ؍‬ᎏᎏ ‫ ؍‬ᎏ ‫ 069 ,475$ ؍‬ ᎏᎏᎏᎏᎏᎏᎏᎏ ؊ VC% ؊ 36. 9% 63 .1% In the...
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Hospitality management accounting phần 7 pdf

Hospitality management accounting phần 7 pdf
... 5,886 5, 973 6,001 6,114 6,0 27 5 ,79 8 5,621 7, 301 7, 522 7, 555 7, 732 7, 8 27 7 ,75 2 7, 866 7, 798 7, 851 7, 658 7, 4 87 7,009 Use regression analysis to solve the hotel’s equation Y ϭ a ϩ bX 4 07 408 CHAPTER ... 12(616,852,495) ؊ (76 ,343)(96,863) ᎏᎏᎏᎏ 12(486,221 ,71 9) ؊ (76 ,343) (76 ,343) 7, 402,229,940 ؊ 7, 394,812,009 ‫ ؍‬ᎏᎏᎏᎏ 5,834,660,628 ؊ 5,828,253,649 7, 4 17, 931 ‫ ؍‬ᎏᎏ ‫61.1 ؍‬ ᎏᎏᎏᎏ 6,406, 979 To calculate ... ᎏᎏᎏᎏᎏᎏ 76 ,343 ᎏᎏᎏᎏᎏᎏ ᎏᎏᎏᎏᎏᎏ 7, 822 7, 544 8,021 8,299 8,344 8,245 8,311 8, 274 8,328 8,188 7, 985 7, 502 ᎏᎏᎏᎏᎏᎏ 96,863 ᎏᎏᎏᎏᎏᎏ ᎏᎏᎏᎏᎏᎏ 47, 729,844 47, 595,096 51,206,064 53,951 ,79 9 54,219,312 52,619,590...
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Hospitality management accounting phần 8 ppt

Hospitality management accounting phần 8 ppt
... $12,000 80 0 2,000 8, 000 ᎏᎏᎏᎏᎏᎏᎏ $22 ,80 0 ᎏᎏᎏᎏᎏᎏᎏ Accounts payable Interest payable Bank loan payable $10 ,80 0 200 4 ,80 0 ᎏᎏᎏᎏᎏᎏ $15 ,80 0 ᎏᎏᎏᎏᎏᎏᎏ The working capital, CA Ϫ CL ϭ $22 ,80 0 Ϫ $15 ,80 0 ϭ $7,000 ... 17,502 5 ,83 4 $ 6,352 2,195 ᎏᎏᎏᎏᎏᎏᎏᎏ $171,524 ( 27,504) ᎏᎏᎏᎏᎏᎏᎏᎏ $ 53,596 ( 12,744) ᎏᎏᎏᎏᎏᎏᎏᎏ 8, 817 2,917 13,090 42,741 ᎏᎏᎏᎏᎏᎏᎏᎏ 8, 547 2,176 ᎏᎏᎏᎏᎏᎏᎏᎏ $ 75,962 $144,020 40 ,85 2 ᎏᎏᎏᎏᎏᎏᎏᎏ 184 ,87 2 ᎏᎏᎏᎏᎏᎏᎏᎏ ... Non-current, Fixed Assets Total Assets 12-31-2005 $ 8, 600 19 ,80 0 6,100 1,200 ᎏᎏᎏᎏᎏᎏᎏ $35,700 $ 15,000 15 ,80 0 6,300 1,700 ᎏᎏᎏᎏᎏᎏᎏᎏ $ 38, 800 -0-031,700 ( 5 ,80 0) ᎏᎏᎏᎏᎏᎏᎏ $25,900 ᎏᎏᎏᎏᎏᎏᎏ $61,600 ᎏᎏᎏᎏᎏᎏᎏ...
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Hospitality management accounting phần 9 pdf

Hospitality management accounting phần 9 pdf
... Period 0 .91 74 0.8417 0.7722 0.7084 0.6 499 0. 596 3 0.5470 0.50 19 0.4604 0.4224 0.3875 0.3555 0.3262 0. 299 3 0.2745 0.25 19 0.2311 0.2120 0. 194 5 0.1784 9% 0 .90 91 0.8264 0.7513 0.6830 0.62 09 0.5645 ... 0.3186 0.2 897 0.2633 0.2 394 0.2176 0. 197 8 0.1 799 0.1635 0.1486 10% 0 .90 09 0.8116 0.7312 0.6587 0. 593 5 0.5346 0.4817 0.43 39 0. 390 9 0.3522 0.3173 0.2858 0.2575 0.2320 0.2 090 0.1883 0.1 696 0.1528 ... 0.1821 0.1 597 0.1401 0.12 29 0.1078 0. 094 6 0.08 29 0.0728 14% 0.8 696 0.7561 0.6575 0.5718 0. 497 2 0.4323 0.37 59 0.32 69 0.2843 0.2472 0.21 49 0.18 69 0.1625 0.1413 0.12 29 0.10 69 0. 092 9 0.0808 0.0703 0.0611...
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Management accounting

Management accounting
... parties exclusively within the managerial accounting system 10 To review cost elements, follow the menu path: Accounting ► Controlling ► Cost Element Accounting ► Master Data ► Cost Element ► ... the set of Financial Accounting exercises in order to this CO exercise! 25 To display cost center line items, follow the menu path: Accounting ► Controlling ► Cost Center Accounting ► Information ... N5000? What is NAMK1000? 09 Click on the exit icon to return to the SAP Easy Access screen Management Accounting (V1201) Page CO 2: Display Cost Elements Exercise Display cost elements Task Use...
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Introduction to Cost and Management Accounting in a Global Business Environment

Introduction to Cost and Management Accounting in a Global Business Environment
... costing information for external financial statements Cost accounting creates an overlap between financial accounting and management accounting Cost accounting integrates with financial accounting ... accounting creates an overlap between financial accounting and management accounting Cost accounting integrates with financial accounting by providing product costing information for financial ... strategy and objectives, translating these into financial plans, and engaging in investor relations Financial Accounting compiles, analyzes, and provides financial information to group management...
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How management accounting delivers long-term focus

How management accounting delivers long-term focus
... Case study How management accounting delivers long-term focus In the dealership which most successfully adapted to senior management s new vision, there was a continuous ... own initiatives in line with the new vision Many new concepts in management accounting assume there will be a causal link between accounting indicators and targeted results For example, the underlying ... usually to realise a change were executed However, the dealerships differed considerably in the success of the change These differences cannot be explained by the accounting information or the way in...
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