Accounting for tourism enterprises

Author: Liu Tanbin
Publisher:
Publish Date: 2005-06-01
Features: This book is a textbook for undergraduate and associate degree programs in tourism academies. Based on the discussion of accounting for tourism enterprises, this textbook emphasizes the integration of accounting with enterprise management, the combination of accounting for hotel basic construction and accounting for operational activities, and the comparison of accounting systems in two industries. It provides new insights for accountants to perform financial work effectively. The book is divided into fourteen chapters, including Introduction, Accounting Organizations and Job Responsibilities in Tourism Enterprises, Accounting for Hotel Basic Construction and Asset Transfer, Hotel Sales Revenue and Its Accounting, Monetary Fund Accounting, Inventory Accounting, Fixed Assets and Intangible Assets Accounting, Equity and Liability Accounting, Cost Accounting, Hotel Expense Accounting, Payroll Accounting, Travel Agency Revenue and Expenditure Accounting, Investment Accounting, and Financial Results and Accounting Reports of Tourism Enterprises.