TY - BOOK AU - Kotas,Richard AU - Conlan,Michael TI - Hospitality accounting T2 - Tourism and hospitality management series SN - 1861520867 U1 - 657.837 PY - 1997/// CY - London, Boston PB - International Thomson Business Press KW - Hospitality industry KW - Accounting KW - Hotels KW - Managerial accounting N1 - 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 ER -