The BAHA Education and Training Programme

Course Structure

The course is divided into three stages, each stage comprising four units.

Each stage should take approximately 120 study hours depending on your previous experience.

Each unit is assessed by coursework or project and all the units (other than units 4 and 8) are then assessed by examination.

In addition, you will be required to complete a personal Learning Plan throughout your study and this will be assessed after you complete Stage 3. The aim of the plan is to help students gain the maximum benefit from their studies and day-to-day work in industry. It requires you to monitor your progress and draw up an action plan with a mentor to show how the skills you require can be achieved. A copy of the Learning Plan is available in the student area.

Stage 1
Financial Accounting

1. Conceptual framework
2. Data processing
3. Preparation of accounts
4. Internal audit and control

Stage 2
Operational Management Accounting

5. Elements of cost
6. Budgetary control
7. Costs for decision making
8. Presentation of information

Stage 3
Strategic Management Accounting

9. Strategic planning
10. Financial strategies for growth
11. Interpretation of performance
12. Control of working capital

The course has two start points each year - February and September - and examinations are held in February and in July. A typical diary for the course is shown below.

September Start	February Start
October	April	Course work due for first unit
November	May	Course work due for second unit
January	June	Course work due for third unit
February	July	Examinations held
February	July	Course work due for fourth unit
March	September	Results despatched to you by first class post

The exact dates for each student group are shown in the Assessment diary in the Student Area.

The content of the course and the levels of competence for each aspect of the course are summarised as follows:

Stage One - Financial Accounting

	Appreciation	Knowledge	Skill
Unit 1 - Conceptual framework
The users of accounts and the objectives of financial statements
The functions of management accounts and financial accounting
Statutory accounting principals and fundamental concepts of accounting
Historical accounting versus information for decision making
Business structures

Unit 2 - Data processing
Coding and classification
Books of original entry
Journal entries
Double entry bookkeeping to trial balance
Uniform system of accounts
Evaluation of computerised outputs
Information flows in hospitality organisations

Unit 3 - Preparation of accounts
Accruals and prepayments
Bad debts and provisions for doubtful debts
Methods of depreciation
Accounting for stocks, methods of stock valuation
Accounting treatment for VAT
Preparation of VAT returns
Components of gross pay, PAYE and NI
Profit and loss account preparation
Balance sheet preparation

Unit 4 - Internal audit & control
Implementing internal control and audit procedures
Control of cash disbursements and receipts
Payroll controls and staff scheduling
Inventory purchase, storage and control
Controlling food and beverage costs
Completing a bank reconciliation
Fixed asset registers
Information technology

Stage two - Operational Management Accounting

	Appreciation	Knowledge	Skill
Unit 5 - Elements of cost
Purpose of cost classifications
Controlling basic cost
Overhead cost control
Cost estimation
Activity based costing

Unit 6 - Budgetary control
Budgeting in line with organisational objectives
Preparation of budgeted statements
Budget interpretation and management
Variance analysis
Limiting factors
Flexible budgeting techniques
Mathematical techniques for forecasting demand
Use of spreadsheets
Zero based budgeting
Computers and budgeting

Unit 7 - Costs for decision making
Relevant costs for decision making
Contribution margin
Break-even analysis
Yield management techniques
Room rate discounting
Cost based pricing
Market based pricing
Integrated pricing for multi products

Unit 8 - Presentation of information
Collection and presentation of data
Using graphs and diagrams
Averaging and indexing numbers
Communicating information

Stage three - Strategic Management Accounting

	Appreciation	Knowledge	Skill
Unit 9 - Strategic planning & forecasting
Preparation of feasibility studies
Economic and financial environments
Tools for strategic planning
Organisational objectives

Unit 10 - Financial strategies for growth