
• Accounting principles and conceptual framework
• Types of business organisations
• Double entry system: journals, ledgers
• Trial balance, adjustments
• Preparation of basic financial statements (Income Statement, Balance Sheet)
• Cash, bank reconciliation
• Accrual vs cash basis accounting
- Teacher: VEDASTE HABAMENSHI

This module introduces students to the fundamentals of the hospitality and tourism industry, providing a broad understanding of its structure, scope, and significance in the global and local economy. It explores the interrelated sectors of accommodation, food and beverage, travel services, attractions, recreation, and events, highlighting their roles in delivering memorable guest experiences.
Students will examine the historical development, current trends, and future directions of hospitality and tourism while gaining insight into customer service principles, professional opportunities, and industry standards.
- Teacher: Lazaro Maniraguha
