Uniform System of Accounts for Motels, Motor Hotels, Small Hotels (1973)

American Hotel & Motel Association

Published by American Hotel & Motel Association, New York, 1973

About this Item

American Hotel & Motel Association. Uniform System of Accounts and Expense Dictionary for Motels, Motor Hotels and Small Hotels. New York: American Hotel & Motel Association, 1973. Seventh Printing (First issued 1963). Octavo, blue-green cloth with gilt titles, 130+ pages with tabular forms, expense classifications, and reference appendices.

A key accounting reference for the mid-century hospitality industry, developed by the American Hotel & Motel Association with input from major hotel corporations, including Holiday Inn, Hilton, and Sheraton. Designed to establish a consistent accounting language for smaller lodging properties, the manual defines departmental income and expense codes, standardized reporting formats, and sample operating statements. Its Expense Dictionary cross-indexes all classifications for both restaurant and non-restaurant operations, forming a practical guide to uniform bookkeeping long before the adoption of the modern USALI standard.

Condition: Very Good. Light sun-fade to spine and edges, minor shelfwear to corners; gilt lettering clear and bright. Binding tight; interior crisp, clean, and unmarked except for a small ink notation (?no wkbk?) on front flyleaf. No jacket (as issued).

Edition Note: Seventh Printing, 1973; originally copyrighted 1962 and first published January 1963.

The American Hotel & Motel Association (AH&MA) traces its roots to the American Hotel Protective Association, founded in 1910 to advance professional standards in the U.S. lodging industry. Through much of the mid-20th century, the AH&MA represented the full spectrum of American lodging, from independent inns and motels to major hotel chains, developing accounting systems, operational guidelines, and educational materials used nationwide.

In 1999, the organization merged with the American Hotel Foundation to form the American Hotel & Lodging Association (AHLA), headquartered in Washington, D.C. Today, AHLA continues its role as the national trade association for the hospitality industry, and its early accounting publications, such as the Uniform System of Accounts series, are recognized as the forerunners of the modern Uniform System of Accounts for the Lodging Industry (USALI), now maintained jointly with the Hospitality Financial and Technology Professionals (HFTP).

Seller Inventory # NF.AHM.1973.1

Bibliographic Details

• Title: Uniform System of Accounts for Motels, Motor Hotels, Small Hotels (1973)
• Publisher: American Hotel & Motel Association, New York
• Publication Date: 1973
• Language: English
• Binding: Hardcover
• Edition: 1st Edition
• Printing: 5th or later Printing
• Condition: Very Good
• Dust Jacket Condition: No Jacket
• Seller catalogs:
  • Non-Fiction
  • Educational