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Accounting for the Hospitality Industry

Accounting for the Hospitality Industry - 04 edition

Accounting for the Hospitality Industry - 04 edition

ISBN13: 9780139738845

ISBN10: 0139738843

Accounting for the Hospitality Industry by Elisa S. Moncarz and Nestor de J. Portocarrero - ISBN 9780139738845
Cover type: Print On Demand
Edition: 04
Copyright: 2004
Publisher: Prentice Hall, Inc.
Published: 2004
International: No
Accounting for the Hospitality Industry by Elisa S. Moncarz and Nestor de J. Portocarrero - ISBN 9780139738845

ISBN13: 9780139738845

ISBN10: 0139738843

Cover type: Print On Demand
Edition: 04

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Summary

For undergraduate courses in hospitality management and first-semester accounting courses offered by two- and four-year hospitality management programs.

This book provides students with a balanced mix of accounting theory and practice, tailored to the special needs of the hospitality service industries. It gives attention to the unique accounting and operating characteristics that are of major concern to managers in the hospitality industry in the new millennium.

Table of Contents

Table of Contents

I. THE ACCOUNTING FRAMEWORK.

1. Accounting as the Basis for Management Decisions.

2. Basic Accounting Concepts.

3. Processing Business Transactions.

4. Journalizing, Posting and Taking a Trial Balance.

5. Adjusting the Trial Balance: The Financial Statement Worksheet.

6. Completing the Accounting Cycle.

7. Special-Purpose Journals and Subsidiary Ledgers.

8. Payroll Accounting.


II. FINANCIAL STATEMENTS.

9. The Balance Sheet.

10. The Statement of Income.



III. SELECTED TOPICS.

11. Property and Equipment, and Inventories.

12. Receivables, Payables, and Corporation Accounting.

13. Understanding Financial Statements.



Appendix A. Sample Chart of Accounts.
Appendix B. Financial Statements.

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