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Financial accounting for hotel and tourism

This is the study programme for 2019/2020. It is subject to change.

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 about dividend policy
  • 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 calculation of current and deferred tax
  • Have skills in calculating the optimal dividend ratio
  • 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.
  • The student should be able to exchange views and experiences with economists, which is especially important in large enterprises with centralized finance function.


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

Required prerequisite knowledge



Weight Duration Marks Aid
Written exam1/15 hoursA - F

Course teacher(s)

Course teacher
Riana Steen
Course coordinator
Håvard Hansen

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.


Kristoffersen, Trond Årsregnskapet - en grunnleggende innføring.

This is the study programme for 2019/2020. It is subject to change.

Sist oppdatert: 27.05.2020