Role of Accounting -- Organization of a Hotel Accounting Department -- Uniform System of Accounts -- Journal Entries and the General Ledger -- Night Audit -- Accounts Payable -- Payroll -- Closing the Financial Period: Prepaids, Accruals, and Other Entries -- Credit Card Processing -- City Ledger -- Credit -- Purchasing and Receiving -- Inventory Control and Cost Reconciliation -- Point-of-Sale Systems -- Yields, Potentials, and Other Analyses -- Telephone and Other Sources of Income -- Recreational: Golf, Tennis, and Spas -- Self-Standing Restaurants and Private Clubs -- Casinos -- Departmental Statements -- Income Statement, Balance Sheet, and Statistics -- Financial Statement Analysis and Review -- Statement of Cash Flow -- Preparing a Budget -- Long-Term Projections and Cash Flow Forecasts -- Systems Management.