C P URRICULUM

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College of the Redwoods
CURRICULUM PROPOSAL
1. Division: Business Technology
2.
Course Discipline and Number: HRC 27
3.
Course Title: Hospitality Basic Accounting
4.
Check one of the following:
New Course
If curriculum has been offered under a different discipline and/or name, identify the former course:
Change to existing course (course discipline and number are not changing)
Should another course be inactivated?
5.
No
Yes
Inactivation date:
Is course part of a CR Degree/Certificate Program? (If New is selected above, check No) No
Yes
If yes, specify program code(s). (Codes can be found in Outlook/Public Folders/All Public Folders/
Curriculum/Degree and Certificate Programs/Course Program Requirement Reverse Index):
HRC.AS.HOSPITALITY MANAGEMENT, HRC.CA.HOSPITALITY MANAGEMENT
Required course
Restricted elective
6.
Provide explanation and justification for addition/change/deletion:
New management degree that corresponds to the AH&LA Management Diploma
7.
List any special materials, equipment, tools, etc. that students must purchase:
8.
Will this course have an instructional materials fee? No
Fee: $
Submitted by:
Gaye Warren
Tel. Ext. 4376
Division Chair: Helen Edwards
Yes
Date: 9/19/2006
Review Date: 9/22/06
CURRICULUM COMMITTEE USE ONLY
Approved by Curriculum Committee: No
Academic Senate Approval Date:
Curriculum Proposal (rev. 9.5.06)
Senate Approved: 09.03.04
Yes
Date: 10/27/06
Page 1 of 8
May 29, 2016
SUMMARY OF CURRICULUM CHANGES
FOR AN EXISTING COURSE
FEATURES
Catalog Description
OLD
NEW
(Please include complete
text of old and new catalog
descriptions.)
Grading Standard
Select
Select
Total Units
Lecture Units
Lab Units
Prerequisites
Corequisites
Recommended
Preparation
Maximum Class Size
Repeatability—
Maximum Enrollments
Other
If any of the listed features have been modified in the new proposal, indicate the “old” (current) information and
proposed changes.
Curriculum Proposal (rev. 9.5.06)
Senate Approved: 09.03.04
Page 2 of 8
May 29, 2016
College of the Redwoods
COURSE OUTLINE
DATE: 9/19/2006
DISCIPLINE AND COURSE NUMBER: HRC 27
COURSE TITLE: Hospitality Basic Accounting
FIRST TERM NEW COURSE MAY BE OFFERRED: Fall, 2007
TOTAL UNITS: 2
TOTAL HOURS: 36
[Lecture Units: 2
[Lecture Hours: 36
Lab Units:
Lab Hours:
]
]
MAXIMUM CLASS SIZE: 35
GRADING STANDARD
Letter Grade Only
CR/NC Only
Is this course repeatable for additional credit units: No
Grade-CR/NC Option
Yes
If yes, how many total enrollments?
Is this course to be offered as part of the Honors Program? No
Yes
If yes, explain how honors sections of the course are different from standard sections.
CATALOG DESCRIPTION
The catalog description should clearly state the scope of the course, its level, and what kinds of student goals the
course is designed to fulfill.
Provides a basis for understanding basic hospitality accounting concepts and
procedures. The course explains the fundamental function and purpose of accounting,
differentiates between night audit and accounting in the hospitality industry, and how to
effectively manage the department.
Special notes or advisories:
PREREQUISITES
No
Yes
Course(s): HRC- 26 Hospitality Front Desk Management
Rationale for Prerequisite:
Describe representative skills without which the student would be highly unlikely to succeed.
Students must be exposed to managing the front desk operations in order to apply
accounting and auditing procedures effectively.
COREQUISITES
No
Yes
Rationale for Corequisite:
Curriculum Proposal (rev. 9.5.06)
Senate Approved: 09.03.04
Course(s):
Page 3 of 8
May 29, 2016
RECOMMENDED PREPARATION
No
Yes
Course(s): MATH 376
Rationale for Recommended Preparation:
A basic understanding of math principles will assist the student in the application of basic
night audit accounting
COURSE LEARNING OUTCOMES
What should the student be able to do as a result of taking this course? State some of the objectives in terms of
specific, measurable student accomplishments.
1. Explain the fundamental function and purpose of accounting, and differentiate between
bookkeeping and accounting.
2. Explain the purpose of generally accepted accounting standards, and describe the
generally accepted accounting principles (GAAP) covered in the text.
3. Describe the proprietorship, partnership, limited liability company, and corporate forms
of business organization and their advantages and disadvantages.
4. Describe the purpose of the basic financial statements prepared by hospitality
businesses, and explain when they are prepared.
5. Identify the five major account classifications, and describe the categories and
common accounts within each classification.
6. Explain the perpetual and periodic inventory systems and the bookkeeping accounts
and accounting methods used in the systems.
7. Define and describe business transactions, and analyze a variety of typical transactions
from the management perspective.
8. Describe unique features of restaurant accounting.
9. Describe unique features of hotel accounting.
10. Identify the critical elements of internal cash control by management.
11. Read and analyze financial statements as a manager.
COURSE CONTENT
Themes: What themes, if any, are threaded throughout the learning experiences in this course?
1. The importance of having a basic understanding of accounting procedures as a
manager.
2. The ability to oversee accounting operations as a manager.
3. Awareness of the flow and timing of the financial aspect of an operation.
4. The overlap of the different accounting systems in the hospitality industry.
Concepts: What concepts do students need to understand to demonstrate course outcomes?
1. How to assess accounting principles that relate to the hospitality industry.
2. The unique features of the key accounting systems – hotel versus restaurant.
3. The importance of daily, weekly, monthly accounting/night audit transactions as a
manager.
4. The overall role the accounting department plays in a hospitality operation.
Issues: What primary issues or problems, if any, must students understand to achieve course outcomes (including
such issues as gender, diversity, multi-culturalism, and class)?
Managers must apply the laws, procedures, and policies ethically, consistently, and
without bias.
Curriculum Proposal (rev. 9.5.06)
Senate Approved: 09.03.04
Page 4 of 8
May 29, 2016
Skills: What skills must students master to demonstrate course outcomes?
1. Interface effectively as a manager with the accounting department within a hospitality
operation.
2. Assess financial statements from a management perspective.
3. Apply basic night audit and accounting principles in conjunction with the overall
operational goals of a hospitality operation.
REPRESENTATIVE LEARNING ACTIVITIES
What will students be doing (e.g., listening to lectures, participating in discussions and/or group activities, attending
a field trip)? Relate the activities directly to the Course Learning Outcomes.
1.
2.
3.
4.
Lecture.
DVD/VCR Training videos.
Group activities.
Case Studies.
ASSESSMENT TASKS
How will students show evidence of achieving the Course Learning Outcomes? Indicate which assessments (if any)
are required for all sections.
Representative assessment tasks:
1.
2.
3.
4.
Weekly written tests.
Mid term.
Individual and/or group project.
Final Exam.
Required assessments for all sections – to include but not limited to:
American Hotel & Lodging Association certificated exam – Basic Hotel and Restaurant
Accounting
EXAMPLES OF APPROPRIATE TEXTS OR OTHER READINGS
Author, Title, and Date Fields are required
Author Raymond
Cote
Title
Author
Title
Date
Author
Title
Date
Author
Title
Date
Basic Hotel and Restaurant Accounting
Date
2002
Other Appropriate Readings:
Curriculum Proposal (rev. 9.5.06)
Senate Approved: 09.03.04
Page 5 of 8
May 29, 2016
PROPOSED TRANSFERABILITY:
CSU
UC
If CSU transferability is proposed (courses numbered
1-99), indicate whether general elective credit or specific
course equivalent credit is proposed.
If specific course equivalent credit is proposed, give
course numbers/ titles of at least two comparable lower
division courses from a UC, CSU, or equivalent
institution.
None
General elective credit
Specific course equivalent
1.
,
(Campus)
2.
,
(Campus)
CURRENTLY APPROVED GENERAL EDUCATION
CR
CSU
IGETC
CR GE Category:
CSU GE Category:
IGETC Category:
PROPOSED CR GENERAL EDUCATION
Rationale for CR General Education approval (including category designation):
Natural Science
Social Science
Humanities
Language and Rationality
Writing
Oral Communications
Analytical Thinking
PROPOSED CSU GENERAL EDUCATION BREADTH (CSU GE)
A. Communications and Critical Thinking
A1 – Oral Communication
A2 – Written Communication
A3 – Critical Thinking
C. Arts, Literature, Philosophy, and Foreign
Language
C1 – Arts (Art, Dance, Music, Theater)
C2 – Humanities (Literature,
Philosophy, Foreign Language)
E. Lifelong Understanding and SelfDevelopment
E1 – Lifelong Understanding
E2 – Self-Development
B. Science and Math
B1 – Physical Science
B2 – Life Science
B3 – Laboratory Activity
B4 – Mathematics/Quantitative Reasoning
D. Social, Political, and Economic Institutions
D0 – Sociology and Criminology
D1 – Anthropology and Archeology
D2 – Economics
D3 – Ethnic Studies
D5 – Geography
D6 – History
D7 – Interdisciplinary Social or Behavioral
Science
D8 – Political Science, Government and Legal Institutions
D9 – Psychology
Rationale for inclusion in this General Education category: Same as above
Curriculum Proposal (rev. 9.5.06)
Senate Approved: 09.03.04
Page 6 of 8
May 29, 2016
Proposed Intersegmental General Education Transfer Curriculum (IGETC)
1A – English Composition
1B – Critical Thinking-English Composition
1C – Oral Communication (CSU requirement only)
2A – Math
3A – Arts
3B – Humanities
4A – Anthropology and Archaeology
4B – Economics
4E – Geography
4F – History
4G – Interdisciplinary, Social & Behavioral Sciences
4H – Political Science, Government & Legal Institutions
4I – Psychology
4J – Sociology & Criminology
5A – Physical Science
5B – Biological Science
6A – Languages Other Than English
Rationale for inclusion in this General Education category:
Curriculum Proposal (rev. 9.5.06)
Senate Approved: 09.03.04
Same as above
Page 7 of 8
May 29, 2016
FOR VPAA USE ONLY
PROGRAM AND COURSE NUMBER HRC-24
TECHNICAL INFORMATION
1. Department: INFSC Information Science
16. CoRequisite Course: none
2. Subject: HRC
17. Recommended Prep: none
Course No: 24
3. Credit Type: Choose One:
4. Min/Maximum Units: 2.0 to
18. Maximum Class Size: 35
variable units
19. Repeat/Retake: NR No repeats
5. Course Level: D Possibly Occupational
20. Count Retakes for Credit:
yes
no
6. Academic Level: UG Undergraduate
21. Only Pass/No Pass:
yes
no
7. Grade Scheme: UG Undergraduate
22. Allow Pass/No Pass:
yes
no
8. Short Title: Hospitality Basic Accounting
23. VATEA Funded Course:
yes
no
9. Long Title: Hospitality Basic Accounting
24. Accounting Method: W Weekly Census
10. National ID
11. Local ID
(CIP):
(TOPS):
52.0901
130700
12. Course Types:
 Level One Basic Skills: NBS Not Basic Skills
25. Disability Status: N Not a Special Class
26. Billing Method: T-Term
27. Billing Period: R-Reporting Term
28. Billing Credits: 2.0

Level Two Work Experience:


NWE Not Coop Work Experience
29. Purpose: I Occupational Ed
Level Three:
30. Articulation No.
Placeholder for GE OR
(CAN):
DOES NOT APPLY
31. Articulation Seq.
Level Four: If GE : Choose One:
32. Transfer Status: B Transfers to CSU only
13. Instructional Method:
(CAN):
33. Equates to another course?
(course number).
LEC Lecture and/or Discussion
14. Lec TLUs: 3.0 Contact Hours: 36.0
Lab TLUs:
Contact Hours:
34. The addition of this course will inactive
number). Inactive at end of
term.
15. Prerequisite: none
Particular Comments for Printed Catalog.
.
Curriculum Approval Date: October 27, 2006
Curriculum Proposal (rev. 9.5.06)
Senate Approved: 09.03.04
Page 8 of 8
May 29, 2016
(course
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