Accounting for the hospitality industry Elisa S. Moncarz, Nestor de J. Portocarrero.

Por:

Moncarz, Elisa S

Colaborador(es):

Detalles de publicación: Upper Saddle River, NJ Prentice Hall c2004.Edición: 3rd edDescripción: xiii, 408 p. 29 cmISBN:

0139738843

Tema(s):

Clasificación CDD:

657.837 M737a3 21

Clasificación LoC:

HF5686.H75 M66 2004

Existencias
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	Libro	Biblioteca Encarnación Valdés Colección General bev				657.837 M737a3 (Navegar estantería(Abre debajo))					Disponible			80000002204660

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Descripciones mejoradas de Syndetics:

This book provides readers 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. In simple, straightforward language, this book helps managers in the hospitality industry acquire a basic understanding of how financial statements are used and manage a firm more efficiently. Current coverage of emerging issues and techniques are covered. For hospitality managers.

Rev. ed. of: Financial accounting for hospitality management. c1986.

Includes bibliographical references and index.

Tabla de contenidos provista por Syndetics

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

Extracto provisto por Syndetics

Accounting for the Hospitality Industryis designed to provide students with an advantageous mix of accounting theory and practice and is tailored to the special needs of the hospitality service industries. Much of the content of this book is the result of the authors' extensive experience as professional accountants, as professors in the accounting and finance program of the School of Hospitality Management at Florida International University, as authors of other hospitality-related textbooks, and as developers of WebCT-based courses that are taught over the Internet. Collectively, the authors have been teaching accounting and finance at Florida International University's School of Hospitality Management for almost fifty years. This book represents a melding of their opinions and expertise.Most of the existing books dealing with introductory accounting are not suitable for students of hospitality management because they focus on techniques, tools, and procedures that are mostly applicable to manufacturing firms, retail firms, or other non-hospitality industries. This book gives attention to the unique accounting and operating characteristics that are of major concern to managers in the hospitality industry in the new millennium, and in so doing it fills a great need in the industry.Ever since the authors published their earliest book,Financial Accounting for Hospitality Managementin 1986 (published by AVI Publishing Company, which was later acquired by Van Nostrand Publishing Company), the book has consistently maintained a unique appeal to students because of its clarity and depth. Students found the book helpful in their studies and as an ongoing supportive resource in their successful careers. While some of this information is included in this text, the data has been further clarified, restructured, or updated as a result of new thinking and developments affecting the hospitality and financial environment.As a result of globalization, hospitality managers can no longer count on working primarily in the mostly stable North American environment. They must operate in countries with different laws, economic systems, and accounting systems. Furthermore, the North American business climate is itself impacted by the rest of the world in an unprecedented manner. Hyperinflation and overbuilding in the 1980s and the lack of financing and industry slowdown in the early 1990s led hotel firms with large amounts of property, purchased many years ago, to sell these properties and place more emphasis on management rather than ownership. E-commerce places new accounting demands on hospitality businesses as it introduces new ways of generating sales, as well as more scientific ways of handling accounts receivable and inventories. Outsourcing their support services, especially involving e-commerce, is now an option that hospitality firms must consider if they are to remain competitive, for which it is essential to know the true cost of in-house services. Greater per-worker productivity and trends in demand, largely the result of the Internet's impact on the hospitality industry, force companies to restructure-requiring, also, a restructuring of their accounting systems and procedures.Recent statistics and forecasts indicate that the hospitality industry will face an ever more fluid and changing environment in the future. Exchange rate risks will be a growing concern, and, most recently, if the risk of energy deprivation grows, it will force hospitality firms to consider internal sources of power. Future industry focus on maximizing the firm's value requires the manager to understand operations, the business environment and how to make risk management decisions. This understanding comes only from a thorough knowledge of accounting terminology, accounting systems, and accounting controls. Indeed, the manner in which management is capable of dealing with such future uncertainties, including c Excerpted from Accounting for Hospitality Industry by Elisa S. Moncarz, Nestor de J. Portocarrero All rights reserved by the original copyright owners. Excerpts are provided for display purposes only and may not be reproduced, reprinted or distributed without the written permission of the publisher.

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