Schmidgall, Raymond S., 1945-

Accounting for club operations / Raymond S. Schmidgall, James W. Damitio ; contributing author, Michael L. Kasavana. - Lansing, Mich. : Educational Institute, American Hotel & Motel Association, c2001. - xv, 379 p. : ill. ; 23 cm.

"366T."--Spine. "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.

0866121900


Hospitality industry--Accounting.
Assets (Accounting)--Management.

657.8 / SCH