ASIAN INSTITUTE OF SCIENCE AND TECHNOLOGY

Dasmariñas Branch

COURSE SYLLABUS

Course Code : HRM 110

Course Title : HOTEL AND RESTAURANTS ACCOUNTING

Credits : 3 Units (3hrs per week)

Pre-requisite : N/A

Course Description : This course is designed to give the learners the overview of Hotel and restaurants accounting and developed
around the philosophy that operators and students of restaurants, hotels and other allied hospitality business
are users of accounting information and are not bookkeepers or acountans. The principles and procedures are
presented in a manner designed to make them easily understandable to the students.

Competency/ies : N/A

Course Objectives : This program will allow the students to develop the basic learning in hotel and restaurants accounting that they
can be used when they are working

Course Requirements : N/A

References : Ma. Elenita Balatbat Cabrera

WIN Ballada, Susan Ballada

Grading System: : 15% Attendance+15% Recitation+30% Quizzes+40%laboratory project=100% x.70 = class standing
score/# of itemsx40+60=exam scorex.30=term exam
70% class standing + 30% term exam = 100%

Semester: __________________________ Front Page Page 1

School Year: _________________________ Instructor's Name: ______________________________
SECTION: ___________ ASIAN INSTITUTE OF SCIENCE AND TECHNOLOGY
Dasmariñas Branch

PRELIMINARY PERIOD

Trainer's
Tools &
WEEK M Learning Outcomes Topics/Content Methodology Sign/Date
Equipment (Remarks)
Understanding the History of Origin og Accounting and its evolution, globalization Lecture/Discussion Information Sheet 15-Jun-15
1 1 accounting and ethics 1.1.1
Types of Business, its forms and activities Recitation
Physical Fitness Group Activity Task Sheet 1.1
Understanding Accounting Definitions of accounting, its purposes and phases, Lecture/Discussion Information Sheet 22-Jun-15
2 2 fundamental concepts 2.1.1
Recitation
Group Activity Task Sheet 2.1
Understanding the code of Lecture/Discussion 29-Jun-15
ethics and the branches of Information Sheet
3 3 Codes of ethics, branches of accounting
accounting 3.1.1

Group Activity Task Sheet 3.1

Recitation
Assessment Quiz #1 Quiz Sheet 1
Understanding the operating Lecture/Discussion 5-Jul-15
characters of a business What is business, types of businesses, motives of Information Sheet
4 4 going into business 4.1.1

Codes of ethics, branches of accounting

Assessment Group Activity Task Sheet 4.1

Understanding the Business Recitation Information Sheet 13-Jul-15
5 5 Transactions Business transactions 5.1.1
Business types and ownership Quiz 2 Task Sheet 5.1
Project Create a proposal in
opening a restaurant Project Sheet 5.1

Semester: __________________________ PRELIM- HRM 110 Page 2

School Year: _________________________ Instructor's Name: ______________________________
SECTION: ___________ ASIAN INSTITUTE OF SCIENCE AND TECHNOLOGY
Dasmariñas Branch

MIDTERM Period

WEEK M Learning Outcomes Topics/Content Methodology Tools & Equipment

Understanding Account, T- Lecture/Discussion

1 1 Account and its Charts Definition of Accounts Information Sheet 1.1.1

T-Accoutns, Debits and Credits Recitation

Difference between Value receivables and value Group activity
Task Sheet 1.1
parted with
Skills and knowledge in T- Difference between Value receivables and value Lecture/Discussion
2 2 Account Information Sheet 2.1.1
parted with
Recitation Speaker
Group activity Task Sheet 2.1
Skills and knowledge in T- Problem No.1, differentiate the value parted with and Lecture/Discussion
3 3 Account Information Sheet 3.1.1
value receevables
Recitation Information Sheet 3.1.2
and 3.1.3
Asessment Quiz 1 Task Sheet 3.1
Understanding Double Entry Lecture/Discussion
4 4 and Journals The Journals Information Sheet 4.1.1
Recitation Information Sheet 4.1.2
The Ledger and 4.1.3
Group activity Task Sheet 4.1
Skills and knowledge in Group Activity
5 5 Recording transaactions Illustrations of entries using the general journal Task Sheet 5.1
Assessment Quiz 2 Speaker
Project Defense in the
restaurant that they Project Sheet 5.1
will open

Semester: __________________________ MIDTERM-Hrm 110 Page 3

School Year: _________________________ Instructor's Name: ______________________________
SECTION: ___________ ASIAN INSTITUTE OF SCIENCE AND TECHNOLOGY
Dasmariñas Branch

Trainer's
Sign/Date
(Remarks)
27-Jul-15

Aug.3, 2015

Aug. 10, 2015

Aug. 17, 2015

Aug. 24, 2015

Semester: __________________________ MIDTERM-Hrm 110 Page 4

School Year: _________________________ Instructor's Name: ______________________________
SECTION: ___________ ASIAN INSTITUTE OF SCIENCE AND TECHNOLOGY
Dasmariñas Branch

FINAL PERIOD

Trainer's
WEEK M Learning Outcomes Topics/Content Methodology Tools & Equipment Sign/Date
(Remarks)
Knowledge on Trial Balance Meaning of Trial Balance, Errors exposed by the Trial Lecture/Discussion Information Sheet Sept.7, 2015
1 1 Recitation
Balance 1.1.1
Skills and Knowledge in making Lecture/Discussion Information Sheet Sept. 14, 2015
2 2 trial Balance Problem No. 1, Trial Balance 2.1.1
Recitation Information Sheet
Checking of answers 2.1.2
Assessment Quiz 1 Task Sheet 2.1
Knowledge on Financial Lecture/Discussion Information Sheet Sept. 21, 2015
3 3 Transaction Worksheet Meaning of Financial Transaction Worksheet Recitation 3.1.1
Illlustration Of Financial Transaction Worksheet Group Activity Task Sheet 3.1
Knowledge on Financial Quiz 2 Information Sheet Sept. 28, 2015
4 4 Transaction Worksheet Assessment for Financial Transaction Worksheet 4.1.1
Knowledge on Financial Lecture/Discussion Oct. 5, 2015
Transaction Worksheet, Trial Recitation Information Sheet
5 5 Assessment for Financial Transaction Worksheet
Balance and T Account 5.1.1

Project Illustration of 23-Mar-15

Financial Worksheet,
T-Account and Trial
Balance Project Sheet 5.1

Semester: __________________________ FINAL-HRM 110 Page 5

School Year: _________________________ Instructor's Name: ______________________________