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Level 5 Diploma in Tourism and Hospitality Management

Financial Ratio Analysis

THM503 · Management Accounting — Week 7 of 16

CourseTHM503
Week7 of 16
SemesterI
TutorOnline in the course chat

This week’s topics

Financial Ratio Analysis

  1. Profitability ratios (ROCE, GPM, NPM)
  2. Liquidity and working capital ratios (current, acid test)
  3. Efficiency and gearing ratios
  4. Industry KPIs (RevPAR, ADR, GOPPAR)
  5. Financial Performance Measurement – Profitability Measures - ACCA Management Accounting (MA)
  6. Financial Performance Measurement – Liquidity Measures - ACCA Management Accounting (MA)
  7. FINANCIAL RATIOS: How to Analyze Financial Statements

What you will be able to do

  • 3.1 Calculate financial ratios from a set of business accounts.

Activity

Start with this week’s 3 videos, then: Seminar, guided reading and a short written task: calculate financial ratios from a set of business accounts.

Study materials

Videos

  • Financial Performance Measurement – Profitability Measures - ACCA Management Accounting (MA) · YouTube · OpenTuition · 16 min · for registered students
  • Financial Performance Measurement – Liquidity Measures - ACCA Management Accounting (MA) · YouTube · OpenTuition · 22 min · for registered students
  • FINANCIAL RATIOS: How to Analyze Financial Statements · YouTube · Accounting Stuff · 24 min · for registered students

Further resources

  • Introduction to Financial Accounting, Lyryx 2023-A, ch. 12: Financial Statement Analysis · PDF · Other, textbook chapter; pp. 489–532 · for registered students
  • Principles of Finance 2e, ch. 6: Measures of Financial Health · PDF · OpenStax, textbook chapter; pp. 175–200 · for registered students
  • All Are Welcome: An Introduction to the Hospitality Industry, ch. 10: Finance and Accounting · Reading · Libretexts, textbook chapter · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
Week 6Midterm
Course chat

Admitted students ask questions on this week’s page in the student portal: an AI assistant trained on the course answers first, and during the course’s timetabled classes Connect to your tutor brings your tutor into the chat, who may start a call if needed.

Open this week in the portal
Course plan
  • Week 1: The Role and Context of Finance and Accounting
  • Week 2: Accounting for Strategic Decision Making
  • Week 3: Nature and Structure of Financial Statements
  • Week 4: Year-End Accounting Adjustments
  • Week 5: Financial Statements for Sole Traders
  • Week 6: Financial Statements for Partnerships
  • Week 7: Financial Ratio Analysis
  • Midterm: Midterm evaluation
  • Week 9: Comparative Historical Performance Evaluation
  • Week 10: Sources of Business Finance
  • Week 11: Budgetary Control, Revenue Management, and Cash Budgeting
  • Week 12: Applying Management Accounting in practice: case studies
  • Week 13: Assignment workshop: research, planning and referencing
  • Week 14: Assignment workshop: drafting, feedback and improvement
  • Week 15: Review and coursework completion
  • Final: Final assessment and submission
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