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  • Textbook
  • © 1993

Financial Management for Hospitality, Leisure and Tourism

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Table of contents (20 chapters)

  1. Front Matter

    Pages i-xix
  2. Understanding Financial Statements: Basic Principles

    1. Front Matter

      Pages 1-2
    2. The Users of Financial Statements

      • Sally Messenger, Humphrey Shaw
      Pages 3-8
    3. Accounting Concepts and Conventions

      • Sally Messenger, Humphrey Shaw
      Pages 9-14
    4. Establishing a Financial Record Keeping System

      • Sally Messenger, Humphrey Shaw
      Pages 15-27
    5. Preparing the Ledger Accounts

      • Sally Messenger, Humphrey Shaw
      Pages 28-47
    6. Preparing a Trading and Profit and Loss Account

      • Sally Messenger, Humphrey Shaw
      Pages 48-61
    7. Preparing a Balance Sheet

      • Sally Messenger, Humphrey Shaw
      Pages 62-71
    8. Preparing Bank Reconciliation Statements

      • Sally Messenger, Humphrey Shaw
      Pages 72-77
    9. Accounting for Wages

      • Sally Messenger, Humphrey Shaw
      Pages 78-83
    10. Recording Value Added Tax

      • Sally Messenger, Humphrey Shaw
      Pages 84-92
    11. Preparing Company Accounts

      • Sally Messenger, Humphrey Shaw
      Pages 93-107
    12. Preparing Cash Flow Statements

      • Sally Messenger, Humphrey Shaw
      Pages 108-114
  3. Applying Management Accounting Techniques for Planning, Controlling and Decision Making in A Business

    1. Front Matter

      Pages 115-116
    2. Cost Behaviour and Control

      • Sally Messenger, Humphrey Shaw
      Pages 117-131
    3. Cost Analysis and Decision Making

      • Sally Messenger, Humphrey Shaw
      Pages 132-141
    4. Managing Budgets

      • Sally Messenger, Humphrey Shaw
      Pages 142-154
    5. Establishing a Standard Costing and Variance Analysis System

      • Sally Messenger, Humphrey Shaw
      Pages 155-167
  4. Financial Analysis

    1. Front Matter

      Pages 169-170
    2. Interpreting Financial Accounts

      • Sally Messenger, Humphrey Shaw
      Pages 171-196

About this book

This new book is aimed at catering, hospitality, tourism and leisure students for their Accounting and Finance papers. The authors set out to pitch for a basic level of understanding. The financial material is introduced through a series of concrete examples built round an imaginary hotel business. The book is designed to be ideal for independent learning as well as for use with groups. Answers are provided in the textbook to all numerical problems.

Authors and Affiliations

  • Department of Management Studies for Tourism and Hotel Industries, University of Surrey, UK

    Sally Messenger

  • The Business School, University of North London, UK

    Humphrey Shaw

Bibliographic Information