Online Degrees at Breyer State University
 

Bookkeeping for Hospitality Management

Bachelors Degree in Hotel/Restaurant/Food Service Management

BUS 155

Breyer State University
Instructor: David L. Moran, BEME, MSEM, CQE

SYLLABUS

COURSE OVERVIEW: Welcome to Basic Bookkeeping, part of the requirements for a Associates Degree in Business. I am pleased to offer you this course, which will be a foundational course for the remainder of your studies in the Business. You have the opportunity in this course to explore the basics in bookkeeping.

TIME FRAME: This is a five-semester hour course. This course is allotted ten weeks of time. You must complete all of the requirements for the course successfully by the end of the ten-week period. The first day of week one will begin the day that you register for the course, or the day which you notify me that your textbook has arrived and you are ready to begin your studies. Please be cognizant of the time frame. It is rare that extensions of time are permitted, unless you have good justification. Upon successful completion of this course, you will be awarded five-semester hours of credit.

TEXTBOOKS: There are two (2) required textbooks for this course.

Book 1: Quick Business Math. By Steve Slavin. John Wiley & Sons Inc., New York. ISBN 0-471-11689-0.

Book 2: Step by Step Bookkeeping. By Robert C. Ragan. Sterling Publishing CO., Inc. ISBN # 047116890.


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EXAMINATIONS: There are two examinations for this course, a mid-term exam and a final exam. The mid-term exam covers the material in the book, "Quick Business Math". The final exam covers the materials in the book, "Step by Step Bookkeeping".

a). The mid-term examination must be taken by the end of the fifth week in the course.
b). The final examination must be taken by the end of the tenth week in the course.

Both examinations are programmed and are located in the classroom for this course. The examinations are "open book" objective type. You will have three days to complete your exam, once you access it from the classroom.

GRADING: The grading scale for this course is as follows:

90-100%    = A
80-89%      = B
70-79%      = C
Below 70% = Fail

COMMUNICATION: You are encouraged to communicate with me. I am available as a teacher, coach, and mentor to assist you in meeting your goals for this course. Primarily, communication is through email. However, I am also available for conversation by telephone if you would like. Our classroom for this course has a "chat" room. I am also very willing to meet with you one-on-one in the chat room at your request. From time to time, depending on how many students are enrolled in this course at a particular time, we will have some scheduled group chats. You will receive more detailed information at the time such chat sessions are scheduled.

WRITTEN ASSIGNMENTS: There are no written assignments for this course. There is a considerable amount of reading involved in this course, and I would prefer you spend your time with the books learning the material.

ABOUT YOUR INSTRUCTOR: David Moran, BSME, MSEM, CQE

I received my undergrad degree from Youngstown State University in 1976 in Mechanical Engineering. I immediately went into industry as a process engineer with Babcock & Wilcox in advanced composite materials; from there to Navy Nuclear systems in a Quality Engineer position; then to commercial nuclear piping systems with ITT also in quality, (during this period of time, I was certified by the American Society of Quality, as a Certified Quality Engineer); then on to automotive suspension systems with Rockwell's quality group; and finally to tungsten-carbide metal cutting inserts with Kennametal, still in the Quality Engineer position. That's around twenty-five years of varying types industrial experience mostly in the quality field.

While at Kennametal, I earned my masters degree in Engineering Management at University of Massachusetts at Amherst, (1999). This was my first experience with distance learning and now I am a firm believer in the concept. The advantages of distance learning over actually attending classes are overwhelming and the quality of the education equals or exceeds the traditional methods; about the only thing missing is a weekend keg party.

I enjoy teaching. My children are home schooled, I am a trainer at Kennametal, and I tutor pre-high school and high school students in mathematics in my home. I am really looking forward to teaching in this distance learning situation and hope to help each of you in attaining your educational goals.

COURSE OBJECTIVES: The objectives for this course are:

From the first text:

1). Do a basic math review and apply these to some retailing and general business applications.
2). Look at Balance Sheets and Income Statements.
3). Look at some basic graphing techniques.

From the second text:

1). Business Records.
2). Recording income and expenditures.
3). Monthly Financial Statements.
4). Profit and Loss Statements.
5). Accounts Receivable.
6). Special Accounts Receivables.
7). Manufacturing Budgets based on sales forecasts.
8). Depreciation and Disposal of Plant Assets.
9). Taxes.

ASSIGNMENTS: For specific assignments, please click on the link "Assignments."

INFORMATION: If you have any questions regarding this program, you may contact the instructor at dmoran1@neo.rr.com.

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