Financial Management: for the Hospitality, Tourism and Leisure Industries

Front Matter....Pages i-xx
Front Matter....Pages 1-2
The Users of Financial Statements....Pages 3-8
Accounting Concepts and Conventions....Pages 9-14
Establishing a Financial Record Keeping System....Pages 15-27
Preparing the Ledger Accounts....Pages 28-47
Preparing a Trading and Profit and Loss Account....Pages 48-61
Preparing a Balance Sheet....Pages 62-71
Preparing Bank Reconciliation Statements....Pages 72-77
Accounting for Wages....Pages 78-83
Recording Value Added Tax....Pages 84-92
Preparing Company Accounts....Pages 93-107
Preparing Cash Flow Statements....Pages 108-114
Front Matter....Pages 115-116
Cost Behaviour and Control....Pages 117-131
Cost Analysis and Decision Making....Pages 132-141
Managing Budgets....Pages 142-154
Establishing a Standard Costing and Variance Analysis System....Pages 155-168
Front Matter....Pages 169-170
Interpreting Financial Accounts....Pages 171-196
Managing Working Capital....Pages 197-207
Appraising Capital Investment Programmes....Pages 208-220
Raising Finance....Pages 221-231
Managing Foreign Exchange....Pages 232-239
Back Matter....Pages 240-284