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Hospitality financial accounting Jerry J. Weygandt ... [et al.].

Colaborador(es): Detalles de publicación: Hoboken, N.J. Wiley c2005.Descripción: xxii, 482 p. col. ill. 29 cmISBN:
  • 0471270555
Tema(s): Clasificación LoC:
  • HF5686.H75 H66 2005
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Descripciones mejoradas de Syndetics:

Linking financial accounting principles to real-world hospitality management applications

In Hospitality Financial Accounting , the authors behind North America's leading accounting textbooks present financial accounting principles to hospitality students with a clear and fascinating introduction to a complex topic that is crucial to the success of any hospitality business.

Addressing a wealth of accounting topics specific to the hospitality industry, as well as more general financial issues, this full-color presentation takes a proven pedagogical approach designed to help students learn how to study and manage their tasks. It provides all of the support students need to succeed, both in their course of study and in their future hospitality careers.

Special features of this outstanding learning tool include:

Strict focus on accounting topics relevant to the hospitality industry The Navigator Learning Guide, proven to help students improve their study skills Action Plans and Demonstration Problems that develop problem-solving skills User-oriented exercises that demonstrate the relevance of accounting to hospitality students The Hilton Hotels 2001 annual report, which illustrates key concepts using real-world financial statements Complete with scores of helpful drawings, charts, and tables, Hospitality Financial Accounting is the ultimate resource for students who need to grasp the principles of financial accounting and learn to apply them to real-world hospitality management.

Includes bibliographical references and index.

gccoct2006

Tabla de contenidos provista por Syndetics

  • 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 problems
  • 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 problems
  • 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 problems
  • 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 problems
  • 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 problems
  • 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 problems
  • 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 problems
  • 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 problems
  • 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 problems
  • 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

Notas de autor provistas por Syndetics

JERRY J. WEYGANDT, PhD, CPA, is the Authur Andersen Alumni Professor of Accounting at the University of Wisconsin-Madison.

DONALD E. KIESO, PhD, CPA, is the KPMG Emeritus Professor of Accounting at Northern Illinois University.

PAUL D. KIMMEL, PhD, CPA, is Associate Professor of Accounting at the University of Wisconsin-Milwaukee.

AGNES L. DeFRANCO, EdD, CHE, CHAE, is Associate Professor of the Conrad N. Hilton School of Hotel and Restaurant Management at the University of Houston.

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