Samara Tate couldn’t have been happier. As she looked back on the past two years, she realized just how much how her hard work had paid off. First, she had been hired as a waitress at the exclusive Sycamore Country Club working in the “Member’s Only” dining room. Then, as she continued to work part‐time at the Club and pursue a degree in hospitality management, she had been promoted to banquet bartender. After one year in that position, she had been promoted to banquet bar supervisor. Her knowledge and strong leadership skills had impressed the Club’s managers as much as her personality had impressed the Club’s membership. 

Now, just as she was about to graduate, the Club’s F&B director called Samara into her office to offer her the job of beverage manager. It was an important job, as the Club’s beverage department grossed over $500,000 per year. Samara was excited about the opportunity and the pay! 

1. Properly accounting for beverage sales is an important part of a beverage manager’s job. What are two additional specific areas of financial accounting that would be important for Samara to understand if she is to succeed in her new job?

2. Maintaining accurate records about costs is an important part of nearly every manager’s job. Name two hospitality‐specific areas of costs that you think would be important for Samara to understand well if she is to excel in her new job.

3. Assume that Samara accepts the beverage manager’s position. Identify at least two specific tasks she is likely to be assigned in which she would be required to apply her knowledge of managerial accounting.

4. Do you think Samara could do a good job of managing the Club’s entire beverage department without a good understanding of the way managerial accounting information is used by hospitality managers? Why or why not?