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Acct 130 Hospitality Accounting

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Acct 130 Hospitality Accounting

Camosun College


It covers the methods that are employed in accounting of hospital industry. The topics which are covered in the course are:

  • Principles of accounting

  • Internal control of cash

  • Transactions related to fixed assets

  • Transactions related to payroll

  • Transactions related to inventories

  • Transactions related to receivables and payables

  • Departmental Accounting

It is an introductory level course of accounting in hospitality.

Overview of the course

The course is put in such a way so that the students can have a good understanding about the concept related to financial analyzing and reporting of financial statement in hospital industry and the tools that are required to carry on the activities. The course will help in building up a good knowledge about the subject.

Outline of the course

  1. Introduction to accounting

  2. Understanding the basic concept of accounting

  3. Processing of the business transactions

  4. Journalizing, posting and preparation of trial balance

  5. Completing the accounting cycle

  6. Preparation of financial statements that comprises of rading and P & L accounts and the balance sheet

Learning Objectives:

After the completion of the course, the student will be well versed about the following points -

  • Can able to classify the accounts

  • Knowledge about GAAP(generally accepted accounting principles)

  • Journalize and posting of business transactions

  • Preparation of trial balance and identifying the treatment of various adjustments.

  • Preparing of account department wise

  • Preparation of financial statements of hospital industry

  • Preparing and reviewing of income statement of various types of firms in hospital industry.


The entire course is build up in lectures, assessments, presentations, online tests and final examination. It is mandatory for the students to go through the material that has been provided as it will help them in understanding the concept of accounting in hospital industry very well and also generates interest in it.

Homework and Assignment

There will be a daily assigning of the homework and weekly assignments accompanied with online test on weekends so as to have thorough understanding of the subject. The solution of the daily homework will be discussed in the class and the assignment solution will be provided to them after the submission of the assignment.


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