EunHa (Lena) Jeong, Ph.D. Office: 6W MacKay Hall Office hour: by appointment

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1 College of Human Sciences Department of Apparel, Events, and Hospitality Management HSP M 230 Introduction to Hospitality Performance Analysis Spring 2016 Instructor EunHa (Lena) Jeong, Ph.D. Office: 6W MacKay Hall Office hour: by appointment Course Information HSPM 230 Online Course Spring 2016 via Blackboard Learn (no class meeting) Required Course Materials Textbook Hospitality Accounting, 2/e (New books only) ManageFirst Certification Program 2013 Prentice Hall ISBN - 10: X ISBN-13: **Please purchase hard copies as only paper and pencil based exam will be administered. (NRA online exam will not be accommodated) Others Calculator Lecture notes or any additional handouts will be provided by the instructor via Black board during the semester Course Description This is an introductory level course which provides students with the concepts related to financial reporting and accounting principles in the hospitality industry and the tools required in these activities. This course introduces Uniform System of Accounts for hospitality industry, profitability, income statements, budgeting, managing cash, accounts receivable and payable, costs control, pricing, and evaluation related to restaurant, lodging, and club industry. It also prepares for a hospitality accounting certification exam of National Restaurant Association ManageFirst. Course Objectives/ Learning Outcomes After successfully complete this course, you will be able to: Describe basic accounting concepts, principles, terminology, and techniques. Demonstrate the Uniform System of Accounts for the restaurant, lodging, and clubs industry. HSP M 333 Syllabus Fall

2 Interpret financial statements based on the Uniform System of Accounts for hospitality industry. Perform basic budgeting and budget analysis. Assess the actual performance of a hospitality operation. Identify accounting and finance issues for restaurant owners/managers. Prepare for the certification exam of National Restaurant Association ManageFirst Hospitality Accounting and pass the exam. Course Format The student will access and follow course instructions found in the Weekly Lessons area of the Blackboard. The student will study course materials through online lectures, PPT lecture notes, and other handouts provided by the instructor in the Blackboard. The student will complete the assigned weekly online quizzes by accessing the online quiz tool or Weekly Lessons in the Blackboard. The student will complete and submit a final project electronically using the Blackboard assignment drop box tool/tab. The student will take three exam (online exam 1 & 2, and NRA certification exam) on scheduled date and time at the testing center on ISU campus. Evaluation Points Exams (2 100 points) 200 NRA Certification Exam 100 Online Quizzes (10 20 points) 200 Participation 50 Final project 50 Total Available Points 600 Grading The following scale will be used for assigning the final course grade: A 90% B 80% and < 90% C 70% and < 80% D 60% and <70% F < 60% (No + or - will be used.) Exams & NRA Certification Exam There are two exams. Each will be the paper and pencil exam. Date Place Format Contents Points Exam 1*. 25th Test Center Online Chapter Exam 2* il 14th Test Center NRA Certification Exam** il 21st To be determine (50 Multiple Choice) Online (50 Multiple Choice) Paper (80 Multiple Choice) Chapter Chapter Total 300 HSP M 333 Syllabus Fall

3 * Exam1 & 2: Exam 1 and 2 will be in the online format. Students will take the exams at the Testing Center which has two locations (60 Carver Hall or 2552 Gilman Hall) on campus. Please bring your photo ID (student ID, driver license, or passport). Please find more information about the testing center at Please take each exam between 8am and 7:30pm. Please complete and submit the exam no later than 8pm. ** NRA certification exam: On il 21 st, student will take NRA ManageFirst Hospitality Accounting Certification Exam in only paper and pencil format. Students will take the exam on campus and place will be announce later via Blackboard (No online certification exam will be accommodated). The exam time will be determined based on students available time. Online Quizzes There will be ten (10) quizzes. Quizzes will consist of multiple-choice and/ or true & false questions and will be available online on Blackboard. Quizzes are open book, open notes. Each quiz opens at 12am on Monday and closes at 11:59 pm on Friday of each week. For each quiz, you are allowed 3 attempts, and your highest score will be recorded. Every quiz will have 40 randomly selected questions, worth 0.5 point each. Each quiz attempt will therefore have a new set of questions, in a new order. For each attempt, you will have 60 minutes to complete the quiz from the time you start the quiz. **I highly recommend that you take all three attempts even if you have the perfect score on the first attempt (Your highest score will be recorded so there is nothing to lose). The purpose of having quizzes is that I would like you to learn and get familiar with these questions so that you can be ready for the exams and the NRA certification exam which you will take during the semester.** As soon as you submit a quiz, you can find out your total score on that quiz. The full answer keys will be also available after you submit the answers. Any problems encountered when taking the quiz should be brought the instructors notices immediately through to make alternate arrangement. Students will not be allowed to retake the quiz if they do not take the quiz before the deadline. Participations The instructor will give opportunities to participate in course activities through the semester. It includes introduction, syllabus agreement and Blackboard discussion. Final Project There is an individual project in the semester. The details in the project are posted on Blackboard. Evaluations for the project will be based on written papers. Due date is il 29th (Friday) 11:59 pm. Early submission by il 25 th (M) will earn an extra credit of 5 points. HSP M 333 Syllabus Fall

4 Appointments If a student wishes to meet with the instructor for course related questions outside of listed office hours, the student should schedule an appointment with the instructor via Blackboard Learn only. In other words, appointments cannot be scheduled via phone, in person, by mail, or in any other ways. Students must the instructor no less than 36 hours prior to the desired meeting time. An appointment is scheduled only if the student receives a confirmation from the instructor. No Make-Up Quizzes or Exams under Normal Circumstances: There are no make-up quizzes or exams available. The student will be assigned a grade of zero for any missed work. However, with proper documentation, the student will be given a second chance. No Extra Credit! No extra credit will be offered during the semester under normal circumstances. Students need to plan to take quizzes and exams, and to complete all activities in a timely and professional manner. No Curving Grades! The instructor believes that curving grades is not a fair practice in learning. Proper Documentation for Missed Assignments, Exams, and/or Absences Proper documentation is needed if a student wishes to recover lost points. Proper documentation must satisfy all following criteria: 1. The documentation must be typed or in writing. Oral notification is not acceptable. 2. The documentation must be prepared by doctors, student health center, or event related governmental agencies or law enforcement. Signed and dated letters from coaches of sports teams must be addressed to the instructor. 3. Notes from parents or any relatives of the family are not acceptable. 4. Contact information of the person who prepares the document must appear in the document. To recover lost points, a student must submit proper documentation within one week (5 business days) of the missed deadline. If a student will absent from class(es) for religious reasons during the semester, the student must notify the instructor within the first two weeks of the semester to avoid loss of points. Classroom or Grade Problems If a student has a course related problem, he or she should discuss the problems with the course instructor first. If the student is not satisfied, he or she would contact his/her advisor to address the situation. The advisor will suggest possible course of actions. For more information refer to Academic Dishonesty and Plagiarism The University has a strict code of conduct on academic dishonesty, which will be followed at all times throughout the course. Cheating and any other forms of academic dishonesty will not be tolerated. Students, BOTH students, who submit identical or highly similar exams or assignments will receive F for the course, and will be immediately reported to the Dean of Students. Plagiarism is the act of representing directly or indirectly another person s work as HSP M 333 Syllabus Fall

5 your own. It can involve presenting someone s speech, wholly or partially, as yours; quoting without acknowledging the true source of the quoted material; copying and handing in another person s work with your name on it; and similar infractions. Even indirect quotations, paraphrasing, etc., can be considered plagiarism unless sources are properly cited. Plagiarism will not be tolerated, and students could receive an F grade on the test/assignment or an F grade for the course. The Iowa State University policy for academic misconduct can be found in the Student Disciplinary Regulations. Academic Accommodations for Students with a Disability If a student has any condition, such as a documented physical or learning disability, which will make it difficult to carry out the class work as outlined in this syllabus, or which will require academic accommodations, please notify the instructor immediately. All communications on this subject will be kept confidential. Iowa State University complies with the Americans with Disabilities Act and Sect 504 of the Rehabilitation Act. If you have a disability and anticipate needing accommodations in this course, please contact (instructor name) to set up a meeting within the first two weeks of the semester or as soon as you become aware of your need. Before meeting with (instructor name), you will need to obtain a SAAR form with recommendations for accommodations from the Disability Resources Office, located in Room 1076 on the main floor of the Student Services Building. Their telephone number is or Retroactive requests for accommodations will not be honored. Student Disability Resources office hours are (8:00 a.m. - 5:00 p.m.) Monday - Friday. Please call to schedule an appointment. HSP M 333 Syllabus Fall

6 Tentative Course Schedule The schedule is tentative. The progress of chapters and assignment due dates will be adjusted based on students learning progress. Week Date Topics Materials **Quiz &H/W Due Jan Jan Jan May Introduction Syllabus/ Intro PPT /Acct Basic Participation1: Introduce yourself Participation2: Course Agreement Chapter 1 Chapter 1 PPT Quiz 1 (Intro Ch.1) Chapter 2 Chapter 2 PPT Quiz 2 (Ch.1-2) Chapter 3 Chapter 3 PPT Income statement example Quiz 3 (Ch.1-3) Chapter 4 Chapter 4 PPT Quiz 4 (Ch.1-4) Chapter 5 Exam 1(Testing Center) On. 25 th (Thurs) Chapter 5 PPT Balance sheet example Intro PPT/ Acct Basic / Chapter 1-5 Quiz 5 (Ch.1-5) Participation 3 Chapter 6 Chapter 6 PPT Quiz 6 (Ch.6) Chapter 7 Chapter 7 PPT Quiz 7 (Ch.6-7) Spring Break Chapter 8 Chapter 8 PPT Quiz 8 (Ch.6-8) Chapter 9 Chapter 9 PPT Quiz 9 (Ch.6-9) Chapter 10 Chapter 10 PPT Quiz 10 (Ch.6-10) Exam 2 (Testing Center) On il 14 th (Thurs) NRA Exam(MacKay) On il 21(Thurs) Final Project Review for NRA exam Chapter 6-10 Participation 4 Chapter 1-10 NRA Exam (Ch.1-10) Due: il 29 th (Fri) 11:59 pm HSP M 333 Syllabus Fall

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