Travel agency accounting

Author: Ma Guishun
Publisher:
Publish Date: 2002-03-01
Features: This book is divided into 12 chapters. Chapter 1 primarily introduces the basic concepts and theories of accounting for tourism enterprises, laying a solid foundation for subsequent chapters. Chapters 2-8 cover the accounting for monetary funds, accounts receivable, inventory, investments, fixed assets, intangible assets, long-term prepaid expenses, liabilities, owner's equity, costs, and expenses. Chapters 9-10 introduce the accounting for the business operations of travel agencies and tourism hotels. Chapter 11 covers the accounting for taxes, profits, and distributions of tourism enterprises. Chapter 12 discusses the preparation of accounting reports for tourism enterprises and their analytical methods.