Kotas, Richard.

Hospitality accounting / Richard Kotas, Michael Conlan. - 5th ed. - London ; Boston : International Thomson Business Press, 1997. - xi, 443 p. ; 25 cm. - Tourism and hospitality management series . - Series in tourism and hospitality management .

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.

1861520867


Hospitality industry--Accounting.
Hotels--Accounting
Managerial accounting

657.837 / KOT