Hospitality Accounting

ISBN-13: 9781861520869 / Angielski / Miękka / 1997 / 456 str.

Richard Kotas; Michael Conlan

Opis

Covering the key areas of financial accounting, this text includes cases, mini-cases and questions which help to emphasize the application of theory to practical business issues.

Spis treści

1. Theory and mechanics of double entry. 2. Accounting for cash. 3. Accounting for purchases. 4. Accounting for sales. 5. Accounting for other matters. 6. Organisation of accounts. 7. Maintaining a full set of books. 8. Preparation of final accounts. 9. Adjustment in nominal and personal accounts. 10. Adjustments to final accounts Depreciation. 11. Single entry. 12. Accounts of non-profit making bodies. 13. Accounting for partnerships. 14. Accounting for limited companies. 15. The cash flow statement. 16. Basic food costing. 17. Basic cost behaviour. 18. Basic decision accounting.

O autorze

Richard Kotas is Emeritus Professor of Schiller International University and works as freelance writer and consultant. Michael Conlan idsSenior Lecturer at Bournemouth University and has considerable experience working in and as a consultant to the hospitality industry.