Accounting for the Hospitality Industry （3 SUB）

Moncarz, Elisa S./ Portocarrero, Nestor De J.

Pearson College Div（2003/01発売）

• 製本 Hardcover:ハードカバー版／ページ数 408 p.
• 言語 ENG
• 商品コード 9780139738845
• DDC分類 657.837

Full Description

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.

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.