Pearson - Hospitality Accounting

Hospitality Accounting
William S. Gray, Southern Vermont College

ISBN-10: 0131428381
ISBN-13: 9780131428386

Publisher: Prentice Hall
Copyright: 1996
Format: Cloth; 337 pp
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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.

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.

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.

Introduction to Hotel and Motel Management (Hospitality)
Hospitality Accounting (Hospitality)

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Pearson Higher Education offers special pricing when you choose to package your text with other student resources. If you're interested in creating a cost-saving package for your students contact your Pearson Higher Education representative.