000			01794cam a2200301 a 4500
001			vtls003024857
003			MY-SjTCS
005			20200306163052.0
008			110218s2001 miua b 001 0 eng d
020			_a0866121900
039		9	_a201102181519 _bVLOAD _c200511241732 _dpushpa _c200511231124 _dfadilah _y200511231049 _zfadilah
082	0	4	_a657.8 _bSCH
100	1		_aSchmidgall, Raymond S., _d1945- _917873
245	1	0	_aAccounting for club operations / _cRaymond S. Schmidgall, James W. Damitio ; contributing author, Michael L. Kasavana.
260			_aLansing, Mich. : _bEducational Institute, American Hotel & Motel Association, _cc2001.
300			_axv, 379 p. : _bill. ; _c23 cm.
500			_a"366T."--Spine.
500			_a"Sponsored by Hospitality Financial and Technology Professionals."
504			_aIncludes bibliographical references (p. 371) and index.
505	0		_aPreface - 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.
650		0	_aHospitality industry _xAccounting. _926026
650		0	_aAssets (Accounting) _xManagement. _9226694
700	1		_aDamitio, James W. _9226695
700	1		_aKasavana, Michael L., _d1947- _916615
710	2		_aAmerican Hotel & Motel Association. _bEducational Institute. _9226696
710	2		_aHospitality Financial and Technology Professionals. _9226697
920			_aTCHT : 641255
999			_c38909 _d38909