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Hotel Management Accountancy

Code: 103739
Credits: 6
2026/2027
Degree programme Type Course
Hotel Management OB 3

Contact lecturer

Name :
Jordi Rizo Gubianas
Email :
jordi.rizo@uab.cat

Group languages

You can consult this information at the end of the document.

Prerequisites

It is recommended that the student has overcome and understood the subjects of business management taught in first and second year

Objectives

  1. Familiarizing students in all factors that must analyze and take into account to calculate the cost of the hospitality company, department and unit cost per product and / or service.
  2. Knowing the main methods and evaluation criteria can take the company to determine business costs.
  3. Know the system specific costs for the hotel company: Uniform System of Accounts for the Lodging Industry (USALI)

Learning outcomes

  1. Develop a capacity for independent learning.
  2. Manage and organise time.
  3. Be able to search efficiently for the necessary information.
  4. Analyse, summarise and evaluate information.
  5. Identify the specific differentiating characteristics from a financial point of view of the different business subsystems in the sector.
  6. Propose and apply a financial and accounting information systems which studies the internal formation of value in hotel and catering companies.
  7. Identify the specific financial elements of a catering service.
  8. Analyse the management of the catering service and produce reports on efficiency, analysing the processes and cost management.
  9. Analyse systems and procedures for improvements in financial management in the catering system and apply them.

Contents


  1. Introduction

  2. Cost accounting

  3. Concept and cost classification 

  4. Costs by nature

  5. Systems cost allocation

  6. Methodology for allocating costs

  7. Uniform System of Accounts

Learning activities and methodology

Title Hours ECTS Learning outcomes
Case Study 65 2.6 1, 2, 3, 4
Tutorials 15 0.6 5, 6, 7, 8, 9
Lectures 65 2.6 5, 7

Teaching language: Catalan / Spanish

At the beginning of course an agenda between professor-student. This agenda will be to set the schedule of classes distribution and delivery issues will be agreed cases.

The subject will be developed through lectures where concepts of different subjects will be discussed. The topics covered by the subject should read and prepared by students before class to make the most Practical applications will be dealt with discussion and resolution of cases in the classroom, after preparation thereof by the students.

The content of the subject will be available to students in the virtual campus, so you can keep better track of the explanations preparing the issue in advance of the explanation. Explanations consist highlight the most important and present examples and exercises to clarify these concepts.

During the semester there will be four weeks of autonomous teaching. The teacher also remain in the center days and hours of class to answer any questions that may arise; students who use email via the same purpose is also encouraged.

The virtual campus will be the primary means of communication professor-student. 

Annotation: within the schedule set by the centre or degree programme, 15 minutes of one class will be reserved for students to evaluate their lecturers and their courses or modules through questionnaires.

Assessment

Continuous assessment activities

Title Weight Hours ECTS Learning outcomes
Exam 1 30% 2 0.08 1, 2, 3, 4, 5, 6, 7, 8, 9
Case Study delivery 40% 1 0.04 1, 2, 3, 4, 5, 6, 7, 8, 9
Exam 2 30% 2 0.08 1, 2, 3, 4, 5, 6, 7, 8, 9

The evaluation of this subject have the following system:

A) CONTINUOUS ASSESSMENT:

The note of this subject is basically configured through two exams involving 60% of the final mark and the remaining 40% of the grade will consist of the average of the scores of case studies and proposed activities during the course.

Average of 5 of two examans is necessary to pass the continuous assessment.

If students fail the course through continuous assessment they will be evaluated by the single assessment system.

B) SINGLE ASSESSMENT

Day and time established academic calendar according to the official program of the Center (EUTDH).

There will be a single type of final exam, with no difference between students who have not successfully passed the continuous assessment and those who have not succeeded.

Students in the only assessment have obtained a mark of between 3,5 and 5 will be able to perform the re-evaluation will consist of a final exam. The maximum score that can be obtained at this stage is 5 points out of 10.

The grade for the subject will be NOT EVALUABLE when the student attends less than half of the assessment activities and/or does not attend the final exam.


This subject entirely prohibits the use of AI technologies in all its activities. Any submitted work that contains content generated using AI will be considered academic dishonesty; the corresponding grade will be awarded a zero, withoutthe possibility of reassessment. In cases of greater infringement, more serious action may be taken.


In the event of a student committing any irregularity that may lead to a significant variation in the grade awarded to an assessment activity, the student will be given a zero for this activity, regardless of any disciplinary process that may take place. In the event of several irregularities in assessment activities of the same subject, the student will be given a zero as the final grade for this subject.

Bibliography

  • IRURETAGOYENA, Sebastian (1996): “Análisis de los estados financieros de la empresa”. Ed. Donostiarra.
  • POLIMENI, FABOZZI, ADELBERG (1989): “Contabilidad de costes”. Ed McGrawhill.
  • AMAT, Oriol i SOLDEVILA, Pilar (2000) : “Contabilidad y gestión de costes”. Ed. Gestión 2000.
  • Moodle materials

Software

Schedule of the all sessions will be pulished into the Virtual Plaform at the beginning of the course

Course groups and languages

The information provided is provisional until November 30. After this date, you will be able to consult the language of each group through this link. To access the information, you will need to enter the course CODE

Type of teaching Group Language Semester Shift
(TE) Theory 1 Catalan/Spanish first semester morning-mixed