Hospitality Accounting, 1st edition

  • William S. Gray

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Overview

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. KEY TOPICS: 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.

Table of contents

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.

Published by Pearson (December 29th 1995) - Copyright © 1996