000 -LEADER |
fixed length control field |
02117nam a2200301 4500 |
001 - CONTROL NUMBER |
control field |
vtls001994860 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
MY-SjTCS |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20201002185515.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
110218s1997 enk 00 eng |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
1861520867 |
039 #9 - LEVEL OF BIBLIOGRAPHIC CONTROL AND CODING DETAIL [OBSOLETE] |
Level of rules in bibliographic description |
201909171509 |
Level of effort used to assign nonsubject heading access points |
ummi |
Level of effort used to assign subject headings |
201102181601 |
Level of effort used to assign classification |
VLOAD |
Level of effort used to assign subject headings |
200709141326 |
Level of effort used to assign classification |
malathy |
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
Classification number |
657.837 |
Item number |
KOT |
100 1# - MAIN ENTRY--PERSONAL NAME |
Personal name |
Kotas, Richard. |
9 (RLIN) |
12092 |
240 10 - UNIFORM TITLE |
Uniform title |
Accounting in the hotel and catering industry |
245 10 - TITLE STATEMENT |
Title |
Hospitality accounting / |
Statement of responsibility, etc. |
Richard Kotas, Michael Conlan. |
250 ## - EDITION STATEMENT |
Edition statement |
5th ed. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. |
Place of publication, distribution, etc. |
London ; |
-- |
Boston : |
Name of publisher, distributor, etc. |
International Thomson Business Press, |
Date of publication, distribution, etc. |
1997. |
300 ## - PHYSICAL DESCRIPTION |
Extent |
xi, 443 p. ; |
Dimensions |
25 cm. |
490 1# - SERIES STATEMENT |
Series statement |
Tourism and hospitality management series |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Pt. I. Bookkeeping in the hospitality industry: 1. Introduction to accounting. 2. Theory and mechanics of double entry. 3. Accounting for cash. 4. Accounting for purchases. 5. Accounting for sales. 6. Accounting for value added tax. 7. Organization of accounts. 8. Maintaining a full set of books. - Pt. II. Financial accounting in the hospitality industry: 9. Accounting conventions and concepts. 10. Preparation of final accounts. 11. Adjustments to final accounts - accruals and prepayments. 12. Adjustments to final accounts - depreciation. 13. Single entry 14. Accounts of non-profit making bodies. 15. Accounting for partnerships 16. Accounting for limited companies. - Pt. III Cost and management accounting in the hospitality industry: 17. Basic costing. 18. Basic cost behaviour. 19. Basic decision accounting. 20. Departmental accounting. 21. US uniform system of accounts for hotels. 22. Interpretation of accounts. 23. Management of working capital and the cash flow statement. 24. Budgeting and budgetary control. 25. Hospitality accounting and computerization. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Hospitality industry |
General subdivision |
Accounting. |
9 (RLIN) |
26026 |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Hotels |
General subdivision |
Accounting |
9 (RLIN) |
12220 |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
Managerial accounting |
9 (RLIN) |
209852 |
700 1# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Conlan, Michael. |
9 (RLIN) |
105409 |
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
Uniform title |
Series in tourism and hospitality management |
9 (RLIN) |
11618 |
999 ## - SYSTEM CONTROL NUMBERS (KOHA) |
Koha biblionumber |
182510 |
Koha biblioitemnumber |
182510 |
920 ## - Programme |
Programme |
TCHT : 621337, 640071, 640072, 641956 |
999 ## - SYSTEM CONTROL NUMBERS (KOHA) |
Koha biblioitemnumber |
182510 |
952 ## - LOCATION AND ITEM INFORMATION (KOHA) |
-- |
3703:20061006 |