Title:
Hospitality accounting
Author:
Kotas, Richard.
ISBN:
9781861520869
Personal Author:
Edition:
5th ed.
Publication Information:
London : International Thomson Business Press, 1997.
Physical Description:
xi, 443 pages : illustrations ; 25 cm.
Series:
Tourism and hospitality management series
Tourism and hospitality management series.
General Note:
Includes index.
"Previous editions published as: Accounting in the hotel and catering industry."
Contents:
Introduction to accounting -- Theory and mechanics of double entry -- Accounting for cash -- Accounting for purchases -- Accounting for sales -- Accounting for value added tax -- Organization of accounts -- Maintaining a full set of books -- Accounting conventions and concepts -- Preparation of final accounts -- Adjustments to final accounts - accruals and prepayments -- Adjustments to final accounts - depreciation -- Single entry -- Accounts of non-profit making bodies -- Accounting for partnerships -- Accounting for limited companies -- Basic costing -- Basic cost behaviour -- Basic decision accounting -- Departmental accounting -- US uniform system of accounts for hotels -- Interpretation of accounts -- Management of working capital and the cash flow statement -- Budgeting and budgetary control -- Hospitality accounting and computerization.
Abstract:
Focusing on the key areas of accounting required to run a hotel, this text involves lots of cases and questions which help to emphasise the application of theory to practical business issues. It includes room pricing and guest's deposits.
Copies: