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This revised edition endeavors to cover the basic concepts of organization, operation and managerial techniques with special references to finance and accounting norms. The text is thoroughly modified and revised and latest examination question and practical problem have been incorporated. The revised text is divided into 15 chapters. Chapters 1 and 2 deal with the basic concepts of uniform system of hospitality accounting and organizational structure of a hotel. Chapters 3, 4, 5, 6, 7 and 8 deals with transactional analysis, room revenue, food and beverage revenue from minor operating department, as well as guest accounting. Chapters 8 and 9 deal with basic daily audit procedure. Chapter 10 to 12 describe the preparation of various journals and ledgers, receivables as well as credit control measures. Chapter 13 to 15, very lucidly explain the tricky hotel expenses and schedules, income and financial statements. The text is supported with practical examples, practical problems, solutions, and multiple choices, fill in the blanks and case studies. It’s an excellent book for students, researcher, trainers and academicians. Contents - 1. Uniform System of Accounts in Hotels 2. Hotel Organizational Structure 3. Transaction: Analysis Recording and Accounting 4. Room Revenue: Accounting and Control 5. Records and control of Food and Beverages 6. Records and Control of Revenues from Minor Departments 7. Cash and Credit Transactions: Guest Accounting 8. Night Auditing and Daily Transcripts 9. Daily Audit of Revenue and Cash 10. Hotel Journals 11. Accounts Receivables and Led 12. Credit Control Measures 13. Hotel Expenses and Schedules 14. Income Statement or Profit and Loss Statement 15. Balance Sheet or Financial Statement Glossary Selected Reference Materials
