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Financial accounting for hotel and tourism

This is the study programme for 2020/2021.

Financial Accounting for the hospitality industry is an introduction course for bachelor students. The main aim for the course is to teach students to read and understand annual reports from companies in the hospitality industry.

Learning outcome

After completing the coursestudents are expected to have
  • Have knowledge of basic accounting
  • Have knowledge of key legislation regarding accounting
  • Have knowledge of the deferred tax model
  • Have knowledge about cash flow analysis
  • Have knowledge of analysis of accounting

  • Have skills in posting financial transactions
  • Have skills in accrual accounting methods
  • Have skills in preparing cash flow analysis models
  • Have skills in calculating various ratios for the analysisof financial statements

General knowledge:
  • After completing the coursethe student should possess basicknowledge of financial statements for the hotel and hospitality industry.
  • Be able to critically analyse the financial statements based on various tools and techniques, and discuss the financial reports which are particularly important in large chains with the centralised financial function
  • Use of Excel in connection with accounting reporting and cash flow analysis


Financial accounting for the hospitality sector is an introductory-level course in financial accounting.

Required prerequisite knowledge



Home exam(s)
Weight Duration Marks Aid
Home exam3/103 hoursA - F
Home exam7/103 hoursA - F

Course teacher(s)

Course coordinator
Trude Furunes

Method of work

Lectures and Group work

Overlapping courses

Course Reduction (SP)
Financial accounting for hotel and tourism (BHO280_2) 10

Open to

Hotel management
Hotel Management - Bachelor's Degree Programme
Tourism Management - Bachelor's Degree Programme

Course assessment

The coursewill follow the student evaluation procedures established by theUniversity of Stavanger and the Faculty of Social Sciences.


Link to reading list

This is the study programme for 2020/2021.

Sist oppdatert: 15.08.2020