`

Edexcel Level 4/5

BTEC Higher National Certificate/Diploma in Hospitality Management
Assignment Summary:

Assignment front sheet:

Qualification

Unit number and title

Pearson BTEC Level 4/5 HNC/D Diploma

in Hospitality Management
Student name

Unit 2: Finance in the Hospitality Industry

Assessor name
Alex Addo

Date issued

Completion date

26/01/2016

26/04/2016

Submitted on
Individual Report:
LO2: 6/03/2016
LO3; LO4; & LO5: 21 apr 2016
Group Presentation: 06/03/2016

Assignment title

Learning
Outcome

Learning
outcome
Understand

Finance in Hospitality

Assessment
Criteria
1.1

the sources of

In this assessment you will have the

opportunity to present evidence that
shows you are able to:
Review sources of funding available to
business and services industries

Task
no.

Evidence
(Page no)

1a

funding and
LO1

income for

1.2

Evaluate the contribution made by a range

business and

of methods of generating income within a

services

given business and services operation

1b

industries
LO2

Understand
business in

2.1

Discuss elements of cost, gross profit

2a

percentages and selling prices for

products and services
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Evaluate methods of controlling stock and

terms of the
elements of
cost

Be able to

2.2

business

Assess the source and structure of the

trial balance

3.2

Evaluate business accounts, adjustments 3b

and notes

3.3

Discuss the process and purpose of

budgetary control

3c

3.4

Analyse variances from budgeted and

actual figures, offering suggestions for
appropriate future management action

3d

4.1

Calculate and analyse all ratios to offer a

consistent interpretation of historical
4a
business performance

4.2

Recommend appropriate future

management strategies for a given
business and services operation

accounts

Be able to
analyse
business
LO4

performance

2b

environment

3.1

evaluate
LO3

cash in business and services

by the

3a

4b

application of
ratios

LO5

Be able to

5.1

Categorise costs as fixed, variable and

semi-variable for a given scenario

5.2

Calculate contribution per

5b
product/customer and explain the
cost/profit/volume relationship for a given
scenario

5.3

Justify short-term management decisions 5c

based on profit/loss potentials and risk
(break-even) calculations for a given
business and services operation

apply the
concept of
marginal
costing

5a

Learner declaration

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I certify that the work submitted for this assignment is my own and research sources are fully
acknowledged.

Student signature:

Date:

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In addition to the above PASS criteria, this assignment gives you the opportunity to submit evidence in order to achieve the following MERIT
and DISTINCTION grades
Grade Descriptor
M1 Identify and find appropriate solutions

Indicative characteristic/s

methods / techniques

been applied to review sources of finance available

An effective approach to study

and research has been applied

to Ryanair or other business and services in the

M2 Select / design and apply appropriate

Appropriate learning
methods/techniques have been
applied

M3 Present and communicate appropriate

Relevant theories and techniques

have been evaluated

Communication is appropriate for

Relevant theories and techniques have been

evaluated to discuss the cost card for product
Secret Camps and determine the least amount in
() to be accepted from a customer for a unit of this
product. (Task2)

Communication is appropriate for familiar and

unfamiliar audiences and appropriate media have
been used to evaluate methods of controlling stock
and cash in a business and services environment.
(Task2)
Range of sources of information from books,
journals, articles, newspaper / data used in making
the formal report to advise the SEC LTD the
optimum economic order quantity of inventory
needed to be ordered in order to maximise profit
and state the bank balance in the cash book.
(Task2)

appropriate media have been used

Range of sources of information from

books, journals, articles, newspaper /
data used in making the formal report
Information/ data used are
synthesized and justified supported
by relevant examples

hospitality industries (Task1)

Appropriate learning methods/techniques have
been applied to evaluate the contribution made by a
range of methods of generating income within a
given business and services operation. (Task1)

familiar and unfamiliar audiences and

findings

Contextualisation
An effective approach to study and research has

Information/ data used are synthesized and justified

supported by relevant examples to assess the
source and structure of the trial balance and state
the process for constructing a trial balance. (Task3)

D1 Use critical reflection to evaluate own

work and justify valid conclusions

Conclusions have been arrived at through synthesis

of ideas and have been justified to discuss the
process and purpose of budgetary control to Lexbel

through synthesis of ideas and have

Consultancy PLC management. (Task3)

Conclusions have been arrived at

Realistic improvements have been proposed to

been justified

prepare Income statement (Profit and Loss

Realistic improvements have been

Accounts) for the year ended 31 March 2015 and

proposed

Statement of financial position (Balance sheet) of

Self-criticism of approach has taken

place
Familiar and unfamiliar contexts have
been used

Flying Flowers Ltd as at 31 March 2015 from its trial

balance and the adjustments

Self-criticism of approach has taken place to

calculate and analyse various ratios and their
interpretations. (Task4)
Familiar and unfamiliar contexts have been used to
analyse variances from budgeted and actual result
of Life4Living Plc.

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D2 Take responsibility for managing and

Activities have been manage to a high standard to

compare and contrast the appropriateness of using

organising activities

either Absorption or Marginal costing in the

calculation of a company profit, based on the

Activities have been manage to a
high standard

Autonomy/independent thought and

analysis has been demonstrated
Substantial activities or
investigations have been planned,
managed and organised
The unforeseen has been
accommodated
The main areas specified in the
assignment have been critically

treatment of a period cost (Task3)

Autonomy/independent thought and analysis has

been demonstrated to recommend appropriate
future competitive business strategies for Lexbel
Consultancy PLC (Task3)

Substantial activities or investigations have been

planned, managed and organised to calculate
Break-even point and Margin of safety. (Task3)

The unforeseen has been accommodated to

calculate contribution per unit for the Secret Camps
and state its importance to the 'Dragons'.(Task5)

The main areas specified in the assignment have

analysed in terms of theory and

practical application supported by
appropriate examples

been critically analysed in terms of theory and

practical

application

supported

by

appropriate

examples to analyse variances from budgeted and

actual result of Lexbel Consultancy PLC (Task3)
D3 Demonstrate convergent /lateral /
creative thinking

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Assignment brief
Unit number and title

Unit 2: Finance in the Hospitality Industry

Qualification

Pearson BTEC Level 4/5 HNC/D Diploma in Hospitality Management

Start date

26/01/2016

Deadline/hand-in
Assessor

Alex Addo

Assignment title

Finance in the Hospitality Industry

Purpose of this assignment

Learners will gain understanding of the sources of funding and income generation for business and
services industries. They will also understand business in terms of the elements of cost and how to
analyse business performance by the application of ratios.
Learners will have opportunities to investigate control systems, income generation and methods of
measuring and analysing performance.
On completion of the unit, learners will be able to evaluate business accounts and apply the
concept of marginal costing.
Learners must ensure that their evidence relates to the hospitality industry.

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LO1: Understand the sources of funding and income for business and services industries
Scenario
Ryanair Launches Share Buyback as Profit More Than Doubles

LONDON Ryanair Holdings PLC on Monday announced a new 800 million ($867 million) sharerepurchase program and said third-quarter net profit more than doubled despite sales weakness
the airline suffered in the wake of the terror attacks in Paris last year.
Net profit was 102.7 million, compared with 48.9 million in the prior year, the Dublin-based
budget airline said. Sales for Europe's largest discount carrier rose 17% to 1.33 billion in the three
months ended in December, it said.
EasyJet PLC, Europe's No. 2 budget airline, last week said sales retreated after terror attacks in
Paris and Egypt triggered a temporary bookings slump. Ryanair said the Paris attacks in
November that killed 130 people and a subsequent security shutdown in Brussels led average
fares in the period to decline 1%, having earlier projected them to be flat. Lower costs helped
compensate for the negative development.
"I think it has worked its way out of the system," Neil Sorahan, the airline's chief financial officer
said of the Paris impact.
The share-buyback program is due to start Feb. 5, Ryanair said, and is likely to run about nine
months. It is the airline's single biggest share buyback program, Mr. Sorahan said in an interview,
adding that the carrier will have returned in excess of 4 billion to shareholders over the past eight
years.
Ryanair has undertaken a string of share buybacks or paid special dividends in recent years to
reward investors. Last year it distributed 398 million in special shares to investors after selling its
stake in Aer Lingus to International Consolidated Airlines Group SA.
The discount carrier also lifted its fourth-quarter passenger traffic forecast to 26% growth for the
three-months period ending in March, up from a projected 22% increase. It now expects to
transport 106 million passengers in the current financial year.
Even so, Ryanair stuck to its full-year earnings guidance that net profit should be toward the upper
end of its 1.175 billion-to- 1.225 billion range.
The airline's long-term growth projections last year were already lifted to carrying 180 million
passengers a year in the 2024 fiscal year, 20 million passengers more than it had previously
forecast.
The carrier also said it had taken advantage of low fuel costs to start locking in prices into future
years using financial instruments. Ryanair has now secured fuel prices for about 95% of next
year's expected consumption at a cost that should deliver around 430 million in year-over-year
savings.
Fuel hedges also are now in place for about 50% of consumption in the subsequent year,
promising a further cut in the airline's fuel bill. Fuel prices at such levels could yield another 300
million in lower costs, Mr. Sorahan said.
The savings would be used to lower ticket prices as Ryanair continues a period of capacity
expansion, it said. Ryanair expects the airfare environment to get more competitive as other
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Europe carriers also see fuel higher-price fuel hedges replaced with lower terms.
"We see pressure on pricing in the next number of months," Mr. Sorahan said.
Sources: Emma Haslett, CITYAM.com Tuesday 2 February 2016

http://www.4-traders.com/RYANAIR-HOLDINGS-PLC-1412410/financials/
Accessed on :Tuesday 02/02/2016

LO 2: Business in terms of the element of cost

Task 2.1: Secret Escapes Campers LTD: A Camping Truck At the 'Dragons Den'
A newly launched mobile camp truck called the 'Secret Camp' manufactured by Secret Escapes
Campers (SEC) LTD, owned by two friends appeared at the Dragons Den to seek for investments
from the 'dragons'. The product, 'Secret camp has recently gained popularity within the travel and
tourism in hospitality industry as a result of effective advertisement and sales promotions in the
camping equipment market. The market price for one unit of Secret Camp is 12000. The SEC
LTD supplies to both domestic and global markets, and the company is planning to embark on
international expansion strategies such merger and acquisition or foreign direct investments (FDI)
for the growth . An extract of standard cost card for one unit of Secret Camp is as follows:
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Direct material:
Material X - 6kg at 30 per kg
Material Y - 10 sq metres at 20 per sq metre
Direct labour:
Grade A - 4 hours at 30 per hour
Grade B 8 hours at 20 per hour
Standard direct cost
Variable production overhead:

X
X

X
X

X
X

(5 hours at 8 per hour)

Standard variable costs of production
Fixed production overheads:

X
X

Supervisors wages, Depreciation and Machining

180
Standard full production cost
Other fixed overheads 50
Standard cost of sales
Standard profit (B/F)
Standard sales price

X
X
X
X
X
X

Task 2.2:Bank Reconciliation for Secret Escape Campers (SEC) LTD

The Camping tent builders, SEC LTD uses a number of ways in which errors can be prevented or
at least minimised in accounting transactions. These techniques also prevent deliberate fraud and
such internal control systems include the safeguarding of companys assets, especially stocks and
cash. The company pays much attention to a bank reconciliation system which helps to prevent
fraud and theft.
You have been asked to prepare a Bank reconciliation as at 31 March 2015 for SEC LTD. The
bank ledger (cash book) has a credit balance of 24,000 and the bank statement at that date has
an overdrawn balance of 15,500.
Upon investigation you find the following discrepancies:
1. A cheque issued by Sweet hands has been entered into cash book twice for 4,590
2. A direct debit of 2,250 has been taken from the accounts and not been entered into the
cash book
3. There are un-presented cheques totalling 58,400
4. There are outstanding lodgements of 83,900

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5. A cheque receipt for 14,500 has been dishonoured by the bank

6. Bank charges of 14,000 have been charged by the bank
7. A BAC transfer of 61,960 has been received by the bank and not been accounted for in
the cash book
8. The company has entered cheque payment number 100600 into the cash book as 16,800,
when the correct amount is 18,600 (AC2.2)

Task 2.2b: Economic Order Quantity (EOQ)

The Secret Escape Camper LTD has been outsourced with camping accessories from an
accounting firm, KAlexaddo PLC. The SEC LTD purchased raw material at a cost of $12 per unit.
The annual demand for the raw material was 32000 units. The holding cost was 25 and cost of
placing an order was 10. (AC2.2)

LO 3: Business accounts
Task 3: Trial Balance for Lexbel Consultancy PLC
You are a business manager with Lexbel Consultancy PLC and the Finance director has asked
you to produce draft financial statements for the year ended 31 December 2015, based on the trial
balances below, which have been extracted from the accounting system and the information in the
notes to the accounts. You will be provided a pro forma layout to assist you in this task.

Trial Balance for Lexbel Consultancy PLC at 31 Dec 2015

Accounts

Debit (000)

Administration expenses

700

Bank

350

10% Debentures 2019

Buildings at cost

Credit (000)

200
1,500

Buildings - accumulated depreciation

500

Trade Receivables

850

Investments

2500

Intangible assets: Goodwill

300
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Dividends Paid (31st Sept. 2015)

60

Distribution costs

30

Inventory (at 01 Jan. 2015)

320

Long-term loan
Ordinary share capital (1,000,000 ordinary
shares of 1)

2000

Investment income

150

Motor vehicle at cost

Office equipment accumulated depreciation

10

Office equipment at cost

50

Retained earnings (at 01 January 2015)

700

Sales revenue

4500

Profit on disposal of discontinued operations

120

Purchases

2020

Trade payables

500

Totals

8680

8680

Notes to the accounts

1.
2.
3.
4.

Inventory at 31 Dec 2015 was valued at 200,000

The following expenses were still outstanding at 31 Dec 2015: Administration costs 4,000
The Distribution costs include a prepayment of 2,000 relating to the following year.
Depreciation is to be charged on:
Buildings 120,000
Equipment 7,000
5. Corporation tax charge on profits for the year is estimated to be 90,000.
6. Debenture interest is outstanding at the year-end.
7. The company has adopted International Accounting Standards (IAS)

Task 3.4: Lexbel Consultancy PLC - Budgetary control

Lexbel Consultancy PLC has been in hospitality consulting business since it was incorporated in
2010 and the following data is the budgeted and actual results for December 2015. The company
uses a marginal costing system. There were no opening or closing inventories.
Fixed Budget

Actual Budget
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Sales and Production (units)

1000

20000

Sales
Variable cost of sales:
Direct Materials
Direct Labour
Variable Overheads

700

8000
4000
2000

5200
3100
1500
(14000)
6000
(5000)
1000

Contribution
Fixed Costs
Profit/(Loss)

14200

(98000)
4400
(5400)
(1000)

Task 4: KAlexaddo LTD

You are a finance manager with Kalexaddo LTD, an accounting firm which prepares companies
accounts and provides finance, education and business consultancies to the public. The following
information has been extracted from a recent published accounts of the company:

Kalexaddo LTD
Statement of Financial Position (Balance Sheet) as at 31 December 2015

2015
000

000

2014
000

000

Non-current assets:
Goodwill

100

60

Land and Building

3000

2300

Machinery and Equipment

150

120

Motor vehicles

50

20
3300

2500

Current assets:
Inventories

1200

200

Trade receivables

400

800

Bank

200

100

Cash

10

10
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1810

1110

5110

4720

2015

2014

Capital and Liabilities

000

000

Equity Share Capital

2000

1800

Share Premium

600

100

Retained Earnings

1010

820

Total Equity

3,610

2720

1000

1200

Loans and other borrowings (overdrafts)

200

400

Trade payables

200

100

Other creditors (taxation)

100

300

Total Capital and Liabilities

5110

4720

Total Assets

Long-term liabilities:
10% Debentures - Loans
Current liabilities:

KAlexaddo LTD
Income statement (Profit and Loss Accounts) for the year ended 31 December 2015

2015

2014

$000

$000

Sales revenue

2000

1000

Cost of sales

(1300)

(700)

700

300

(260)

(90)

Gross profit
Distribution costs

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Administration expenses

(100)

(60)

Operating profit

340

150

Interest

(100)

(60)

Profit before taxation

240

90

Taxation @20%

(48)

(18)

Profit after taxation

192

72

Ordinary dividends

(90)

(50)

Retained profit for the year

102

22

Other industry ratios:

Return on capital employed

15%

Asset turnover

6 times

Current ratio

2.3:1

Quick ratio

1.5

LO5: The Concept of Marginal Costing

Task 5: The 'Dragons' Management Decision-making
Based on the scenario in Task 2, the 'Dragons' are thrilled and interested to invest in the product,
Secret Camps and therefore have hired you for a management accounting consultancy service.
Please use the information in the Task 5 and provide appropriate answers to the respective
questions.
Please find the related tasks (questions) from page 17 onwards

Learning Outcome
Learning Outcome 1
Understand sources of funding
and income generations for
business and services industries

Tasks
1.1a. Review sources of finance
available to Ryanair or any business
and services organisations in hospitality
industries

Mode of
Assessment and
ACs
Group
presentation use
Power point
7th week
(Tue, 6/03/2016)
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1.1b. Describe the sources of finance

which has been selected for you to
investigate on.

AC1.1

1.1c. State any factor which may

influence the sources of finance for
Ryanair.
1.1d. State any relevant cost(s) involved
by using various finance sources to fund
Ryanair or another organisation in
hospitality industry
1.1e. Explain how the principal (amount)
and its accompanying cost(s) will be
recorded on the main financial
AC1.2
statements of Ryanair
Task 1.2:
1.2a. Evaluate the contribution made by
a range of methods of generating
income within Ryanair operations.
1.2b. Conclude your analysis by
evaluating the suitability and implications
of your selected source of finance.
Compare advantages and
disadvantages of internal generated
income with external sources of finance.
In form of group of six to eight students,
one of you will take a responsibility of a
leader of a Finance team for this project
focusing on Sources of Finance as in
Task 1
Each group will select one of the 3 forms
of the sources of finance
To ensure active participation, individual
students will provide :
a planning reflection (up to 200 )
words
research notes from at least 3
group meetings ; at least one as a
research visit
minutes from at least 3 group
meetings
group log
evaluation on individual
contribution
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 a peer review (paper based)

Each group will present the Task One in
class. You are also required to hand in
any notes or materials you have used
during the preparation of your
Learning Outcome 2
Understand business in terms of
the elements of cost

presentation
2.1a. Discuss the cost card for the
product, Secret Camps gross profit
percentage and determine the least
amount in () to be accepted from a
customer for a unit of the product.
2.1b. Calculate both actual and
estimated total profits and the sales
value for 2000 units of the Secret
Camps, assuming the company had a
25% as an estimated mark-up policy.
2.2a. Evaluate methods of controlling
stock and cash in a business and
services environment and prepare a
bank reconciliation based on the above
information as well as making any
necessary corrections to the bank ledger
book.

Individual Witten
Assignment in a
Report Format
1000 Words (Max)
(Deadline:06/03/16)
AC2.1

AC2.2

2.2b. Advise SEC PLC on the optimum

economic order quantity (EOQ) of
inventory needed to be ordered in order
to maximise profit.
Learning outcome 3
Be able to evaluate business

3a. Assess the source and structure of

the trial balance and state the process
for constructing a trial balance

accounts
3b. You are required to produce an
Income Statement, a Statement of
Financial Position and a Statement of
Changes in Equity for Lexbel
Consultancy PLC as at 31December
2015 (for internal use). Relevant working
notes should be submitted.
3c. Discuss the process and purpose of
budgetary control to the management of
Lexbel Consultancy LTD.

Individual Witten
Assignment in a
Report Format
(Deadline:01/05/16)
AC 3.1
AC3.2

AC3.3

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3d. Analyse variances from budgeted

and actual figures, offering suggestions
for appropriate future management
action for Lexbel Consultancy PLC.

AC3.4

Be able to analyse business

4.1
Calculate and analyse the
following ratios:

performance by the application of

4.1a

Gross profit margin

ratios

4.1b

Net profit mark-up

Individual Witten
Assignment in a
Report Format
(Deadline:01/05/16)
AC4.1

Learning outcome 4

4.1c Return on capital employed

(ROCE)
4.1d

Current ratio

4.1e

Trade receivables collection days

4.1f Trade payables payment days

4.1g Gearing ratio and
4.1h

Interest cover

AC4.2

4.2. Based on the operational results

from (task 4.1), recommend appropriate
future competitive business strategies
Learning outcome 5
Be able to apply the concept of
the marginal costing

for KAlexaddo PLC.

5.1 Categorise costs as fixed and
variable cost from the standard cost card
for the product, Secret Camps (Task 2)
and state examples and characteristics
of the 3 forms of costs including semivariable cost of your choice.
.
5.2: Calculate contribution per product
and explain the cost/profit/volume
relationship for the product, Secret
Camp scenario (in Task 2) to the
Dragons.
5.3: During the year 2015, the SEC
LTD produced and sold 2000 units;
5500 units; and 4000 units in quarter
one, two and three respectively. The
variable costs were affected by inflation
of 10% upwards in the Quarter 2; and in
addition, the unit selling price for Secret

Individual Witten
Assignment in a
Report Format
(Deadline:01/05/16)
AC5.1

AC5.2

AC5.3

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Camp increased to 1300 in Quarter 3.

Calculate the break-even point in units
and revenue for each of the three
quarter periods. Justify short-term
management decisions based on
profit/loss potentials and risk from the
above scenario. You are also required to
explain the importance of marginal
costing methods to Miss Zara Addo, the
Head of Investments for Dragons Den.

END

Evidence
checklist

Summary of evidence required by student

Evidence
presented

1.1 review sources of funding available to business and

services industries
Task 1

1.2 evaluate the contribution made by a range of methods

of generating income within a given business and
services operation

2.1 discuss elements of cost, gross profit percentages and

selling prices for products and services
Task 2
2.2 evaluate methods of controlling stock and cash in a
business and services environment
3.1 assess the source and structure of the trial balance
3.2 evaluate business accounts, adjustments and notes
Task 3

3.3 discuss the process and purpose of budgetary control

3.4 analyse variances from budgeted and actual figures,
offering suggestions for appropriate future management

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4.1 calculate and analyse all ratios to offer a consistent

interpretation of historical business performance
Task 4

4.2 recommend appropriate future management strategies

for a given business and services operation

5.1 categorise costs as fixed, variable and semi-variable for

a given scenario
Task 5

5.2 calculate contribution per product/customer and explain

the cost/profit/volume relationship for a given scenario
5.3 justify short-term management decisions based on
profit/loss potentials and risk (break-even) calculations
for a given business and services operation

Submission Guidelines:
Your submission should be in a report format 3000 words for individual assignment and 10 slides
(max) for the group presentations.
Excellent Formatting:
Preferred writing styles Arial, Verdana, and Times New Roman
Line spacing 1.5, Font Size 12
Consistency in Heading Scheme, bullets and numbering
Consistency in top, bottom and left, right margins
Alphabetical Harvard referencing and bibliography
Report Structure
Cover
Title Page
Contents page.
Acknowledgement (optional)
Abstract/Executive Summary
Main Body (Tasks)
Conclusion.
References (including weblioreferencing)
Bibliography (including webliography)
Appendices
*For Late Submission policy, please refer to your student course handbook available on Live
Campus.
Plagiarism Rules and Regulations
o

No plagiarism is accepted in assignments and students are advised to do the

referencing correctly according to the Harvard Referencing System.
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Students are advised to submit assignments with a similarity in below 10%. Any student
submitting an assignment with a percentage of more than 20% will fail and get an official
academic warning.
Reduce your plagiarism by not sharing assignments and doing in text citations of
sources used, using the Harvard referencing method

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Do not share your assignment with any friend, not even to assist them
Plagiarism
Plagiarism is passing off the work of others as your own. This constitutes academic theft and is a
serious matter which is penalised in assignment marking.
Plagiarism is the submission of an item of assessment containing elements of work produced by
another person(s) in such a way that it could be assumed to be the students own work. Examples of
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The close paraphrasing of another persons work by simply changing a few words or altering the
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Copying or close paraphrasing with occasional acknowledgement of the source may also be deemed
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Plagiarised work may belong to another student or be from a published source such as a book,
report, journal or material available on the internet.

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