Travel Accounting: Unified Textbook for Higher Education Tourism Management Majors

Author: Long Jinghong
Publisher:
Publish Date: 2002-05-01
Features: This book systematically introduces the basic theories and methods of accounting for tourism enterprises. The book is divided into two main parts. Chapters 1 to 3 cover the fundamental theories of accounting, primarily introducing accounting elements, the accounting equation, the double-entry system, the debit-credit method, accounting vouchers and ledgers, and their recording methods. Chapters 4 to 10 focus on the practical accounting of tourism enterprises, explaining how to apply basic accounting theories to financial processing by combining actual business operations of hotels, travel agencies, scenic areas, and tourism companies. At the end of each chapter, exercises are provided to help learners better digest and understand the content. The book combines theory with practice, is easy to understand, and is highly practical. It can serve as a teaching material for tourism management majors in universities and also as a training manual for tourism industry management and finance personnel.