Travel Agency Financial Basics

Author: Fang Lin
Publisher:
Publish Date: 2005-02-01
Features: To meet the needs of the development of tourism secondary vocational education in China, standardize teaching content, and improve teaching quality, the author wrote this textbook based on the "Teaching Guidance Plan for Tourism Service and Management" issued by the Ministry of Education and the "Teaching Plan for Tourism Service and Management" for secondary vocational tourism schools formulated by the Personnel and Labor Education Department of the China National Tourism Administration, with the specific support of Tourism Education Press. This book systematically and comprehensively introduces the basic financial knowledge required in the operation of travel agencies, given the current weak financial knowledge among travel agency staff. The entire book follows the principles of scientificity, practicality, modernity, and standardization, incorporating the latest financial knowledge and emphasizing application and operability. Its content includes an overview of travel agency finances, receivables of travel agency monetary funds, fixed asset management of travel agencies, liabilities and owner's equity of travel agencies, investment accounting of travel agencies, costs and expenses of travel agencies, foreign currency transactions of travel agencies, operating revenue and profit of travel agencies, financial reporting of travel agencies, and basic knowledge of taxation for travel agencies.