Download Hospitality Financial Accounting, 2nd Edition by Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Agnes L. PDF

By Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel, Agnes L. DeFranco

Up-to-date with the newest advancements within the accounting and hospitality fields, Hospitality monetary Accounting, moment variation covers the fundamentals of economic accounting after which walks you thru examining monetary statements and working with the day-by-day matters you’ll face at the task. during this moment variation, the authors have supplied enticing new insurance and lines that incorporates new case reviews, an multiplied part on ethics, new “Accounting in motion” vignettes, utilized routines, and new insurance of casinos, spas, and purveyors.

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Extra resources for Hospitality Financial Accounting, 2nd Edition

Sample text

It is important that the accounting department have a person in accounts receivable working with the city ledger so that the hotel is able to bill and collect revenues due on a timely basis. Some hotels have a collection policy that states that for bills over a certain amount, for example, $25,000, the invoice will be sent via express mail. In today’s hotel industry, where mixedused hotel development is becoming more common, there may be A/R clerks who work with the apartments and/or condominiums that are owned by the hotel.

Some hotels actually have changed night auditors to day auditors. Credit Manager A big hotel may have its own credit manager, whose function is to check and grant credit. In today’s business world, many transactions are done on credit rather than cash or cashier checks. It is therefore the credit manager’s responsibility to conduct investigations to ensure that a person or a company is creditworthy. Accounts Receivable Working under the credit manager are the accounts receivable (or A/R) clerks.

To whom are the origins of accounting generally attributed? 5. What is the difference between bookkeeping and accounting? 6. How can you use your accounting knowledge? TH E ✓ THE NAVIGATOR BUILDING BLOCKS OF ACCOUNTING Every profession develops a body of theory consisting of principles, assumptions, and standards. Accounting is no exception. qxp 8 12/14/07 3:50 PM Page 8 CHAPTER 1 Hospitality Accounting in Action reporting financial information. For these standards to work, a fundamental business concept is followed—ethical behavior.

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