Accounting for club operations / Raymond S. Schmidgall, James W. Damitio ; contributing author, Michael L. Kasavana.
Contributor(s): Damitio, James W | Kasavana, Michael L | American Hotel & Motel Association. Educational Institute | Hospitality Financial and Technology Professionals.Publisher: Lansing, Mich. : Educational Institute, American Hotel & Motel Association, c2001Description: xv, 379 p. : ill. ; 23 cm.ISBN: 0866121900.Subject(s): Hospitality industry -- Accounting | Assets (Accounting) -- ManagementDDC classification: 657.8
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"Sponsored by Hospitality Financial and Technology Professionals."
Includes bibliographical references (p. 371) and index.
Preface - About the authors - 1. Introduction to Club accounting - 2. The statement of financial position - 3. The statement of activities - 4. The statement of cash flows - 5. Ratio analysis - 6. Understanding and applying cost concepts - 7. Operating budgeting - 8. Current asset management - 9. Internal controls - 10. Capital budgeting - 11. Property, equipment and other fixed assets - 12. Accounting for payroll-related liabilities - 13. Club technology applications - 14. Lease accounting - 15. Taxes - Index.