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