Hospitality Accounting
Autor William S. Gray, W. S. Grayen Limba Engleză Paperback – 31 dec 1995
Written in an easy to follow, step-by-step format to address the practical accounting requirements of many of the latest developments in hotel operations. Covers all phases of hospitality accounting and finance from basic recording to long range projections. Addresses specialized areas of importance such as casinos, spas, and golf courses.
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Specificații
ISBN-13: 9780131428386
ISBN-10: 0131428381
Pagini: 337
Dimensiuni: 183 x 243 x 22 mm
Greutate: 0.64 kg
Ediția:1
Editura: Pearson
Locul publicării:Upper Saddle River, United States
ISBN-10: 0131428381
Pagini: 337
Dimensiuni: 183 x 243 x 22 mm
Greutate: 0.64 kg
Ediția:1
Editura: Pearson
Locul publicării:Upper Saddle River, United States
Descriere
The text is designed for introductory courses in hospitality accounting programs at two and four year institutions.
The text is written to address the practical accounting requirements of many of the latest developments in hotel operations. It is written in an easy to follow, step-by-step format that is well-suited for students in both two and four year programs.
The text is written to address the practical accounting requirements of many of the latest developments in hotel operations. It is written in an easy to follow, step-by-step format that is well-suited for students in both two and four year programs.
Cuprins
I. OVERVIEW.
1. The Role of Accounting.
2. The Organization of the Accounting Department.
3. The Uniform System of Accounts.
II. ORIGINAL ENTRY.
4. Journal Entries and General Ledger.
5. Night Audit.
6. Accounts Payable.
7. Payroll.
8. Closing the Financial Period — Prepaids, Accruals and Other Entries.
III. ACCOUNTS RECEIVABLE AND CREDIT.
9. Credit Card Processing.
10. City Ledger.
11. Credit.
IV. FOOD AND BEVERAGE.
12. Purchasing and Receiving.
13. Inventory Control and Cost Reconciliation.
14. Point-of-Sale Systems.
15. Yields, Potentials, and Other Analyses.
V. OTHER DEPARTMENTS.
16. Telephone and Other Sources of Income.
17. Recreational: Golf, Tennis, and Spas.
18. Self-Standing Restaurants and Private Clubs.
19. Casinos.
VI. FINANCIAL STATEMENTS.
20. Departmental Statements.
21. The Income Statement, Balance Sheet, and Statistics.
22. Financial Statement Analysis and Review.
23. The Statement of Cash Flow.
VII. OTHER RESPONSIBILITIES.
24. Preparing a Budget.
25. Long-term Projections and Cash Flow Forecasts.
26. Systems Management.
1. The Role of Accounting.
2. The Organization of the Accounting Department.
3. The Uniform System of Accounts.
II. ORIGINAL ENTRY.
4. Journal Entries and General Ledger.
5. Night Audit.
6. Accounts Payable.
7. Payroll.
8. Closing the Financial Period — Prepaids, Accruals and Other Entries.
III. ACCOUNTS RECEIVABLE AND CREDIT.
9. Credit Card Processing.
10. City Ledger.
11. Credit.
IV. FOOD AND BEVERAGE.
12. Purchasing and Receiving.
13. Inventory Control and Cost Reconciliation.
14. Point-of-Sale Systems.
15. Yields, Potentials, and Other Analyses.
V. OTHER DEPARTMENTS.
16. Telephone and Other Sources of Income.
17. Recreational: Golf, Tennis, and Spas.
18. Self-Standing Restaurants and Private Clubs.
19. Casinos.
VI. FINANCIAL STATEMENTS.
20. Departmental Statements.
21. The Income Statement, Balance Sheet, and Statistics.
22. Financial Statement Analysis and Review.
23. The Statement of Cash Flow.
VII. OTHER RESPONSIBILITIES.
24. Preparing a Budget.
25. Long-term Projections and Cash Flow Forecasts.
26. Systems Management.
Caracteristici
- Covers all phases of hospitality accounting and finance from basic recording to long range projections.
- Written in a step-by-step, easy to understand style that includes many examples and exhibits.
- Addresses specialized areas of importance such as casinos, spas, and golf courses.
Textul de pe ultima copertă
Since I spent over twenty-five years in the hotel and restaurant industry, all of it accounting related, I feel that I have addressed the accounting requirements of the many areas of hospitality operations. Staying active as a consultant in the field has also permitted me to remain conversant with the latest developments in hotel systems. I have incorporated this knowledge into this text.The easy-to-follow, step-by-step manner in which the procedures are explained should be well suited to students enrolled in both two- and four-year programs. I took the opportunity to test out various chapters on my students during a recent semester.