Jun 21, 2024  
2023-2024 Cal State East Bay Catalog 
2023-2024 Cal State East Bay Catalog [ARCHIVED CATALOG]

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HOS 400 - Introduction to Finance in Hospitality, Recreation, Recreation Therapy, and Tourism

Units: 3
Financial aspects of the hospitality, recreation and tourism industries, including comprehension of financial statements, preparing budgets, forecasting costs, and managing revenues. 

Strongly Recommended Preparation: HOS 100 and  HOS 110 or REC 100
Prerequisites: B.S. Hospitality and Tourism major.
Possible Instructional Methods: On-ground, or Hybrid or Online-Asynchronous.
Grading: A-F or CR/NC (student choice).
Course Typically Offered: Fall & Spring

Student Learning Outcomes - Upon successful completion of this course students will be able to:

  1. Understand basic definitions of Financial Numbers, Accounting & Financial Analysis.
  2. Understand how an Accounting Department operate in the Hospitality Industry.
  3. Demonstrate the ability to read a Profit and Loss Statement, Balance Sheet and Cash Flow Statement.
  4. Identify the basic foundations of Revenue Management.
  5. Demonstrate an understanding of how Restaurant and Hotel Accounting differs from other industries.
  6. Study Budgeting and Forecasting.

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