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Managerial Accounting for the Hospitality Industry, 2nd Edition

ISBN: 978-1-119-29927-1

November 2016

528 pages

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Description
Following a successful debut edition, this new Second Edition of Managerial Accounting for the Hospitality Industry builds on its strengths of clear organization and the ease with which students work through it. This new edition includes more basic math support for students and a more developed inclusion of ethical considerations and global changes both in accounting systems and in the hospitality industry.
About the Author

Lea R. Dopson is Dean and James A. Collins Distinguished Chair of The Collins College of Hospitality Management at Cal Poly Pomona. Previously, she was Department Chair of Hospitality and Tourism Management at the University of North Texas, and she taught at Cal Poly Pomona, the University of Houston, and Texas Tech University. Dr. Dopson holds an Ed.D. from the University of Houston, and an MBA and BS in Restaurant, Hotel, and Institutional Management from Texas Tech University. Her areas of teaching include hos-pitality managerial accounting, hospitality finance, and food and beverage cost controls. She has published in a variety of journals and has presented her research at numerous conferences. She has also co-authored with David Hayes, Food and Beverage Cost Control, published by John Wiley & Sons, which is presently in its sixth edition. Dr. Dopson has an ardent interest in international education, as is demonstrated by her creation of a MS in International Sustainable Tourism joint degree between the University of North Texas and Centro Agronómico Tropical de Investigación y Enseñanza (CATIE), Costa Rica. Also, Dr. Dopson lived 9 months in Zimbabwe, Africa, developing a degree program in interna-tional hospitality and tourism. In addition to her academic career, she has held various unit and corporate hospitality management positions with Texas Tech Foodservice, Sheraton Hotels, and Bristol Hotels.

David K. Hayes earned his Ph.D. in Education from Purdue University, as well as MS and BS degrees in Hotel and Restaurant Management. He held faculty positions at Purdue University, Texas Tech University, and the University of Houston. At Texas Tech University, he founded the Restaurant Hotel and Institutional Management (RHIM) program and served as Chair of the Department of Nutrition, Education and Restaurant/Hotel Management. Dr. Hayes was Vice President of the Educational Institute (E.I.) of the American Hotel & Lodging Association (AH&LA) and was responsible for the develop-ment of industry training programs utilizing advanced technology delivery systems. An industry practitioner as well as academician, he was the Owner/General Manager of the full-service Clarion Hotel and Conference Center in Lansing, Michigan. An accomplished author, his scholarly articles have appeared in The Cornell Quarterly. He has written 12 books, including texts translated into Spanish, Japanese, Chinese, Portuguese, and Croatian. He is now a full-time author who divides his professional writing and industry advising activities between offices in Okemos, Michigan and Gulfport, Mississippi.

New to Edition

NEW! Updated financial statements that incorporate changes in the Uniform System of Accounts for Restaurants (USAR) and the Uniform System of Accounts for the Lodging Industry (USALI). All financial statements in this revised version of the text have been reformatted to conform to the recommendations presented in the newly released 8th edition of the USAR and the 11th edition of the USALI.

NEW! Here’s How It’s Done “Here’s How It’s Done” is a new feature used to assist students in areas where math concepts may be challenging. Simple step‐by‐step instructions on how frequently used calculations are made help readers see exactly how to apply mathematical procedures to areas of importance.

NEW! Consider the Cost Case Studies These new, real‐life scenarios, added to each chapter, allow readers to directly apply the concepts presented in the text to realistic challenges they will likely encounter as managers. Instructors can incorporate this new feature as in‐class discussions or as take‐home assignments.

NEW! Managerial Accounting Around the World The hospitality industry is increasingly globalized. This unique feature, presented in each chapter, illustrates the importance of understanding managerial accounting from a global perspective.