Analyzing the Need to Develop Materials in the Teaching of Hotel Accounting that Meet the Requirements of the Graduate Users

摘要

This article aims at studying the needs of learning materials for the teaching of hotel accounting that meet the requirements of the graduate users. The development of the materials in this teaching is needed in order the graduates can adjust themselves and can be accepted in the world of work. The method used in the study used the development method with qualitative analysis at the stages of the analysis of potentials and problems, and the data collection. At the potential and problem analysis, materials in the syllabus and semester lesson plans were analyzed for hotel accounting course, that involved the lecturer and students. The data were collected by observation, interview, and questionnaire for the users of the graduates. The need for materials to develop the hotel accounting instruction covered (1) the development of hotel industry and accounting profession, (2) method, system and the way of writing financial reports for hotels, (3) transaction activities related to hotel business; and (4) an analysis of hotel financial reports.