INTRODUCTION ACCOUNT ...

Course Description:

 Provides foundational knowledge of accounting principles and practices relevant to the

hospitality and tourism industry.

 Introduces students to the basic elements of accounting and the double-entry system.

 Enables students to record, classify, and summarize financial transactions accurately.

 Covers preparation and interpretation of key accounting statements, including:

o Statement of Financial Position (Balance Sheet)

o Income Statement

o Cash Flow Statement

o Cash Book

 Emphasizes the role of accounting and finance in promoting the stability and

sustainability of hospitality and tourism businesses.

 Develops students’ ability to analyze simple financial data and apply accounting

concepts to real-world industry scenarios.

 Prepares learners to understand how financial systems support decision-making and

effective management in service organizations.