Accounting for Hospitality Industry

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9780139738845: Accounting for Hospitality Industry

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.

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From the Back Cover:

Focusing on clear and detailed coverage of accounting principles and procedures geared to the hospitality environment of the new millennium, Accounting for the Hospitality Industry provides current and future hospitality managers with the skills needed to face future industry challenges. With their collective teaching experience of close to five decades, Professors Moncarz and Portocarrero equip hospitality management students with accounting knowledge and expertise that will be essential for success in the hospitality industry of the 21st century.

Special features of this text that facilitate the learning process include:
  • Organized into three sections — each of which may be taught independently
  • The "why" and "how" of accounting concepts and procedures emphasized throughout
  • An innovative approach that emphasizes the importance of matching expenses against revenues to help understand the process of adjusting entries
  • Full recognition, where appropriate, of current pronouncements of the Financial Accounting Standards Board and other accounting authorities
  • A brief explanation of Canadian payroll taxes
  • A chart of accounts based on a slight simplification of the Uniform System of Accounts for the Lodging Industry
  • A complete set of financial statements for Outback Steakhouse
  • A Companion Website that offers students the framework for solving exercises and problems in Excel spreadsheet format

Using a simple, logical flow of information, it is designed not only to teach accounting and accounting procedures but more importantly, to make students aware of the usefulness of accounting to hospitality industry managers.

"About this title" may belong to another edition of this title.

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Moncarz, Elisa S.; Portocarrero, Nestor de J.
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ISBN 10: 0139738843 ISBN 13: 9780139738845
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