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  <titleInfo>
    <title>Basic hotel and restaurant accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Cote, Raymond</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="corporate">
    <namePart>American Hotel &amp; Lodging Association</namePart>
    <namePart>Educational Institute.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">miu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Lansing, Mich</placeTerm>
    </place>
    <publisher>Educational Institute, American Hotel &amp; Lodging Association</publisher>
    <dateIssued>c2006</dateIssued>
    <dateIssued encoding="marc">2006</dateIssued>
    <edition>6th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xviii, 483 p. ill. 23 cm.</extent>
  </physicalDescription>
  <tableOfContents>About the author -- Preface -- Essential need of accounting for business -- Business organization and taxation -- Introduction to financial statements -- Analysis of balance sheet accounts -- Analysis of income statement accounts -- The bookkeeping process -- Computer accounting software -- Computerized accounting cycle -- Restaurant accounting -- Hotel accounting -- Internal control of cash -- How to read and analyze financial statements -- Annual report to shareholders -- Merchant accounts -- Introduction to budgeting and forecasting -- Starting a business.</tableOfContents>
  <note type="statement of responsibility">Raymond Cote.</note>
  <note>"00261TXT06ENGE" -- back cover; "261.6" -- spine.</note>
  <note>Includes Internet sites and index.</note>
  <subject authority="lcsh">
    <topic>Hospitality industry</topic>
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5686.H75 C626 2006</classification>
  <identifier type="isbn">9780866122832</identifier>
  <identifier type="lccn">2006285041</identifier>
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    <recordCreationDate encoding="marc">061027</recordCreationDate>
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    <recordIdentifier>287032</recordIdentifier>
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