The HOSPITALITY BUSINESS TOOLKIT Table of contents Activity 1 Double-Entry Bookkeeping to Trial Balance

UNIT 4: THE HOSPITALITY BUSINESS TOOLKIT

Table of content
Activity 1 Double-Entry Bookkeeping to Trial Balance
Activity 2 Recommending Methods to Measure Financial Performance
Activity 3 Using the HR Life Cycle for Talent Management
Activity 4 – Performance Planning
Activity 5 Training on Law for the Hospitality Industry
Activity 6 Briefing on Legal and Ethical Considerations
Activity 7 Exploring Functional Roles
Activity 8 Analyzing Communication, Coordination and Monitoring Methods
References
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Activity 1 Double-Entry Bookkeeping to Trial Balance
Journal Entries
Date Particulars Debit Credit
01-02-
2018
Purchases A/c ...Dr $
34,553.00
To Kate’s KItchen $
5,001.00
To Harry $
29,552.00
(Being food and drink purchased from food and drink
supplier on credit)
03-02-
2018
Cash A/c....Dr $
13,027.00
To sales of beverages $
11,203.00
To sales of Food $
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1,824.00
(Being food and drink sold at end of week one)
6.02.2018 Kate’s Kitchen A/c.....Dr 50001
To Bank A/c 50001
10-02-
2018
Cash A/c....Dr $
10,653.00
To sales of beverages $
8,966.00
To sales of Food $
1,687.00
(Being food and drink sold at end of week two)
14-02-
2018
Bank A/c....Dr $
2,008.00
To private room hire and catering service $
2,008.00
(Being private room hire and catering service paid in full
by debit card)
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17-02-
2018
Cash A/c....Dr $
13,321.00
To sales of beverages $
11,710.00
To sales of Food $
1,611.00
(Being food and drink sold at end of week three)
24-02-
2019
Cash A/c....Dr $
12,329.00
To sales of beverages $
10,614.00
To sales of Food $
1,715.00
(Being food and drink sold at end of week four)
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