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HMT 127 Accounting for Hospitality

ND1 levelComputing & ICT13 topics

HMT 127 covers 13 topics. StudyPath paces them into daily study sessions that finish before your exam date, with practice questions and worked answers for each one.

Study HMT 127 on StudyPath

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Course outline

The topics this course covers, in teaching order.

  1. History and principles of accounting
  2. Role of accounting in hospitality industry
  3. Double entry principles
  4. Capital and revenue items
  5. Books of original entry
  6. Ledger and posting
  7. Trial balance
  8. Accounting errors and correction
  9. Journal and vouchers
  10. Bank reconciliation statement
  11. Depreciation
  12. Accruals and prepayments
  13. Final accounts

A sample from this course

One topic, as StudyPath teaches it.

History and principles of accounting

The history and principles of accounting form the backbone of financial management in hospitality. Mastering the evolution of accounting—from ancient record keeping to modern accrual systems—helps students understand why hospitality businesses use specific accounting methods.

What you get for HMT 127

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