Dec 05, 2025  
2025-2026 Undergraduate Catalog 
    
2025-2026 Undergraduate Catalog

HMD 321 - Hospitality Managerial Accounting



Same as Previously TCA 321
The emphasis of the course is to use accounting information to make managerial decisions and to strengthen understanding of the hospitality financial statements. Topics include the following: financial statement analysis/interpretation, ratio analysis/interpretation, cost-volume profit analysis/applications, forecasting, and operations budgeting. Concepts will be applied using Excel.

Credits: 3
Prerequisites: Hospitality Management major. Minimum of a C grade in HMD 200  and HMD 221 .