Accounting and Performance Measurements

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(French only)

Accounting and Performance Measurements

Code Number of credits Recommendations for undergraduate course selections Prerequisite(s) Session(s)
CPT3101 3
Recommended for Year 1
Prerequisite for CPT4102
None W23; W24


Become familiar with the accounting cycle at hospitality establishments.


This course will cover the basics of accounting for hospitality industries by distinguishing between financial and management accounting, following the Uniform System of Accounts for the Lodging Industry (USALI) and its international orientation. Different profitability, management, and control ratios will also be addressed and linked to performance management. The course will then detail essential processes such as purchasing and inventory management and various operating costs, and students will learn how to create a budget to evaluate and measure a company’s performance according to specific indicators.

Language of instruction

This course is offered in English.