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Hospitality Financial Accounting, Second Edition is the ultimate resource for understanding the principles of financial accounting and learning to apply these principles to real-world hospitality management. Combined with a full-color package and robust pedagogical framework, this Second Edition builds on the first editions success.Edition/Copyright: 2ND 09
Chapter 1. Hospitality Accounting in Action. 1 New Feature Story on the importance of accurate and ethical financial accounting in today's business world. 2 New international insight on Chinese accounting policies. 3 New an insight feature on e-business. 4 The accounting cycle is now introduced in this
Chapter. 5 New discussion of accounting and financial management in hotels, restaurants, clubs and spas. 6 Detailed coverage on the Uniform Systems of Accounts. 7 Updated and revised end-of-
Chapter 2. Accounting Principles. 1 New Feature Story on the matching principle and how it relates to stockholders' wealth. 2 New business insight on a gaming casino. 3 Step-by-step illustration of an expanded accounting equation. 4 Updated and revised end-of-
Chapter 3. The Recording Process. 1 Feature Story on the real world of accounting. 2 Additional reinforcement of the accounting cycle. 3 Updated and revised end-of-
Chapter 4. Adjusting the Accounts. 1 Feature Story on why adjustments are crucial in providing accurate accounting information. 2 New insight feature on exceptionally large outlays by companies on advertising. 3 New ethics insight on earnings reporting. 4 Updated and revised end-of-
Chapter 5. Completing the Accounting Cycle. 1 Updated Feature Story on Rhino's Foods, Inc. about educating employees the financial health of the company as a motivational tool. 2 Transparency in-lays illustrate the information flow of a worksheet. 3 Updated and revised end-of-
Chapter 6. Financial Statements. 1 Feature Story on how adequate cash flow can make or break a business. 2 New illustration on the relationship between the income statement and the balance sheet. 3 New chart of net income and cash from operations from five restaurants and five hotel companies. 4 Updated and revised end-of-
Chapter 7. Financial Statement Analysis. 1 This is a new
Chapter to the Second Edition. 2 Feature Story on Brinker International is used as an illustration of financial ratios. 3 Added in a small independent restaurant is provided an example for statement analyses and ratios comparison. 4 A Summary of Ratios table is included to group important concepts together. 5 Landry's Restaurants, Inc.'s data is used as a demonstration problem.
Chapter 8. Accounting for Merchandising Operations in Hospitality. 1 New Feature Story on e-commerce. 2 New insight feature on sales returns. 3 New ethics insight in the wake of Enron. 4 Updated and revised end-of-
Chapter 9. Inventories and Cost of Goods Calculation. 1 New Feature Story on inventory valuation. 2 Updated detailed examples and calculations are used to illustrate all methods of inventory valuation. 3 Extensive discussion on the effects on errors in the inventory valuation process. 4 Updated and revised end-of-
Chapter 10. Internal Control and Cash. 1 Feature Story on cash control in a coffee shop. 2 New insight feature on fraud. 3 New insight feature on computer fraud. 4 New insight feature on results reported by the Association of Certified Fraud Examiners. 5 Updated and revised end-of-
Chapter 11. Payroll. 1 New Feature Story on managing payroll. 2 New regulations in the Fair Labor Standards Act, including websites. 3 Now includes Sample Form 8027 Employer's Annual Information Return of Tip Income and Allocated Tips . 4 Now includes Sample Form 4070 Employee's Report of Tips to Employer . 5 8% tip allocation calculation is illustrated.
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