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Air Transportation Financial Management

Unit code: HES6620

Credit points12.5 Credit Points
Duration1 Semester
Contact hoursEquivalent to 4 contact hours per week
PrerequisitesNil
CorequisitesNil

Aims and objectives

Students should complete this unit with a good understanding of the importance and complexities of financial management systems in an airline, particularly where earnings, contracts and debts may be in a range of currencies other than the home country currency.  Coupled with this is appreciating and depreciating trade currencies and changing exchange rates in today's market place.

Teaching methods

Distance education

Assessment

Continuous assessment

Generic skills outcomes

At the completion of this unit, students should exhibit the following graduate attributes:
  • are capable in their chosen professional, vocational or study areas
  • operate effectively and ethically in work and community situations
  • are adaptable and manage change
  • are entrepreneurial in contributing to innovation and development within their business, workplace or community
  • are aware of environments in which they will be contributing

Content

The topics studied in detail in this unit will be drawn from the following:

  • IATA guidelines and international accounting practices/standards.
  • Revenue and frequent flyer programming.
  • Aircraft asset valuation and depreciation policies/asset and expense disclosure.
  • Finance and operating lease information.
  • Foreign exchange/contracts earnings and variations.

Text books

Not required

References

To be supplied with study material