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Unit 2 Finance in Hospitality Industry - Level 5

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Unit 2 Finance in Hospitality Industry

Level 5

Task-2

P2.1 Discuss elements of cost, gross profit percentages and selling prices for products and services

P2.2 Evaluate methods of controlling stock and cash in a business and services environment

Task-3

Budgetary control system

Material Price Variance

Material Usage Variance

Labour Rate Variance

Labour Efficiency Variance

Task-4

Definition of trial balance

Format of trial balance

Balance Sheet

Key Ratios

Accounts Receivable Turnover
Accounts Receivable Turn-Days
Average Payment Period

Key Ratios - Ratio Analysis

Task-5

a) BEP Analysis

b) Required Profit


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