Hospitality Accounting

By William S. Gray

Published by Pearson

Published Date: Dec 29, 1995

Table of Contents

I. OVERVIEW.

 1. The Role of Accounting.

 2. The Organization of the Accounting Department.

 3. The Uniform System of Accounts.

II. ORIGINAL ENTRY.

 4. Journal Entries and General Ledger.

 5. Night Audit.

 6. Accounts Payable.

 7. Payroll.

 8. Closing the Financial Period — Prepaids, Accruals and Other Entries.

III. ACCOUNTS RECEIVABLE AND CREDIT.

 9. Credit Card Processing.

10. City Ledger.

11. Credit.

IV. FOOD AND BEVERAGE.

12. Purchasing and Receiving.

13. Inventory Control and Cost Reconciliation.

14. Point-of-Sale Systems.

15. Yields, Potentials, and Other Analyses.

V. OTHER DEPARTMENTS.

16. Telephone and Other Sources of Income.

17. Recreational: Golf, Tennis, and Spas.

18. Self-Standing Restaurants and Private Clubs.

19. Casinos.

VI. FINANCIAL STATEMENTS.

20. Departmental Statements.

21. The Income Statement, Balance Sheet, and Statistics.

22. Financial Statement Analysis and Review.

23. The Statement of Cash Flow.

VII. OTHER RESPONSIBILITIES.

24. Preparing a Budget.

25. Long-term Projections and Cash Flow Forecasts.

26. Systems Management.

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ISBN-10: 0-13-142838-1

ISBN-13: 978-0-13-142838-6

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