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2023-2024 Undergraduate & Graduate Catalog

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HTM 273 - Hospitality and Tourism Financial Decision-making

Fundamental financial principles and procedures applied to the hospitality and tourism industry. Includes applications of income statements, statement of cash flows, balance sheet and statement of owners' equity, nature and behavior of costs, labor costs, role, and types of operations budgeting, and working capital management. Offered fall and winter semesters. Prerequisites: MTH 108 and MTH 109 (or MTH 110) and either HTM 213 or HTM 222. Corequisites: ACC 201 and ACC 202.

Credits: 3

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