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101. CHAPTER 4: Adjusting and closing entries.

Author

Guilding, Chris

Abstract

Chapter 4 of the book "Financial Management for Hospitality Decision Makers" is presented. It focuses on adjusting entries and closing entries. Worked examples are provided in order to outline the nature of closing and adjusting entries. It is structured around the different types of adjusting entries that can be encountered, wherein in the course of considering a range of adjusting entries, the mechanics of making closing entries will also be demonstrated.

Published
2002

102. CHAPTER 3: Double entry accounting.

Author

Guilding, Chris

Abstract

Chapter 3 of the book "Financial Management for Hospitality Decision Makers" is presented. It focuses on the fundamentals of double entry accounting and reinforces the understanding of the balance sheet and profit and loss statement. A framework showing that a debit increases asset and expense accounts and that a credit increases liability, owner's equity and revenue accounts is presented. Accounting transactions affecting each of the main account groupings are also provided.

Published
2002

103. CHAPTER 2: Analysing transactions and preparing year-end financial statements.

Author

Guilding, Chris

Abstract

Chapter 2 of the book "Financial Management for Hospitality Decision Makers" is presented. An overview of the main financial accounting statements that appear in annual reports prepared by companies with shares listed on a stock exchange or those that are publicly listed is provided. It presents two financial implications arising from every financial transaction undertaken by a business and reviews the nature and content of the main financial reports namely the balance sheets and the profit and loss statement.

Published
2002

104. CHAPTER 1: Hospitality decision makers' use of financial management.

Author

Guilding, Chris

Abstract

Chapter 1 of the book "Financial Management for Hospitality Decision Makers" is presented. A description of the key characteristics related to the hospitality industry and an outline of financial management implications associated to these characteristics are provided. It presents an overview of the nature of financial management and its relationship to accounting. It also introduces an important accounting report namely the profit and loss statement.

Published
2002

106. Quo Vadis Gold Coast? A Case Study Investigation of Strata Titled Tourism Accommodation Densification and Issues Arising.

Author

Warnken, Jan and Guilding, Chris

Subjects
*CONDOMINIUMS, *TOURISM research, *INVESTORS, *STOCK ownership, *VACATIONS, *TOURIST attractions
Abstract

This destination-wide, longitudinal case analysis provides an examination of the growth of strata titled tourism accommodation (STTA) on Australia’s Gold Coast. The observations signify that the first decade of the 21st century has seen a continuing amplification of the dominance of STTA developments on the Gold Coast. Data supportive of the view that an attempt to consolidate an old STTA complex into a larger rejuvenated tourism complex can become an insurmountable challenge is also provided. Noting the extent to which this challenge can jeopardize the long-term sustainability of a tourism destination core that has a high STTA density, has resulted in the development of a provocative analogy that likens STTA intensification to the growth stages of cancer. [ABSTRACT FROM PUBLISHER]

Published
2014
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111. An Examination of Budgetary Roles in the Context of Sponsorship Management: A Contingency Perspective.

Author

Delaney, Deborah and Guilding, Chris

Subjects
CORPORATE sponsorship, SOCIAL role, DECISION making, ORGANIZATION
Abstract

This study examines budgetary roles in the context of sponsorship management and identifies factors affecting the importance of budgetary roles in the sponsorship investment decision-making context. This has been pursued through the analysis of qualitative field data as well as a survey of Australian organisations with active sponsorship agendas. It was found that authorisation of sponsorship expenditure is the main sponsorship management budgetary role. It was also found that planning, forecasting and motivation are relatively important sponsorship management budgetary roles. Trust and risk were identified as significant factors affecting the importance of budgetary roles in this context. These findings give credence to Sidhu and Roberts (2008) call for further research of the marketing/accounting interface as it appears the relative importance of budgetary roles in a sponsorship management context differs to the relative importance of budgetary roles that have been reported in the literature. [ABSTRACT FROM AUTHOR]

Published
2011

112. Financial Management for Hospitality Decision Makers

Author

Guilding, Chris and Guilding, Chris

Subjects
Hospitality industry--Accounting, Hospitality industry--Management
Abstract

Financial Management for Hospitality Decision Makers is written specifically for those'decision makers'in the industry who need to be able to decipher accountant'speak'and reports in order to use this information to its best advantage and achieve maximum profits.The area of accounting and finance is a vital but often inaccessible part of the hospitality business. However, having the knowledge and the ability to use it properly makes all the difference to the turnover and success of a business. Financial Management for Hospitality Decision Makers is written specifically for those industry executives who need to be able to decipher, appreciate and utilise valuable financial management tools and techniques in order to realise maximum profits.Highly practical in its scope and approach, this book:· Outlines the procedure and purpose behind various financial activities - including budgeting, year-end financial statement analysis, double-entry accounting, managing and analysing costs, working capital management, and investment decision making· Demonstrates how an appropriate analysis of financial reports can drive your business strategy forward from a well-informed base· Clearly highlights the key financial issues you need to consider in a host of decision making situations· Includes a range of problems to help readers appraise their understanding of concepts - with solutions provided for lecturers at http://textbooks.elsevier.com.At all times, the book rigorously applies itself to the specific needs of the hospitality decision-maker, contextualising and explaining financial decision making and control in this light.Combining a user-friendly structure with frequent international cases, worked examples and sample reports to illuminate the theory, Financial Management for Hospitality Decision Makers is ideal for all students of hospitality, as well as being a vital source of information for practitioners already in the industry.

Published
2002

113. Preface.

Author

Guilding, Chris

Abstract

A preface for the book "Financial Management for Hospitality Decision Makers," by Chris Guilding is presented.

Published
2002

114. A survey of teaching methods employed in university business school accounting courses.

Author

Browni, Reva Berman and Guilding, Chris

Subjects
ACCOUNTING education, ACCOUNTING teachers, TEACHING methods, EDUCATIONAL innovations, LECTURE method in teaching, TEACHING, SEMINARS, COMPARATIVE studies
Abstract

This paper reports the results of a comparative study concerned with the teaching practices of accounting and non-accounting business faculty. Ten modes of instruction are analysed by ranking their usage amongst accounting academics. The principal findings of the study are that the most widely-applied teaching methods are the lecture, seminar, and textbook. Accounting faculties rely more heavily on prescribed textbooks than do non-accounting faculties. [ABSTRACT FROM AUTHOR]

Published
1993
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