Travel Accounting

Author: Ma Guishun
Publisher:
Publish Date: 2003-09-01
Features: This book adheres to the principle of and , closely integrating the characteristics of the operational activities of tourism enterprises. It comprehensively and systematically elaborates on the fundamental theories, knowledge, and specific accounting practices for tourism enterprises. The book is divided into 14 chapters. Chapter 1 primarily introduces the basic concepts and theories of tourism enterprise accounting, 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 discuss the accounting for the operational activities of travel agencies and tourism hotels. Chapter 11 introduces the accounting for taxes, profits, and their distribution in tourism enterprises. Chapter 12 covers the financial reporting of tourism enterprises. Chapter 13 addresses accounting policies, changes in accounting estimates, and corrections of accounting errors. Chapter 14 discusses post-balance sheet events. Based on the new 《Accounting Law of the People's Republic of China》, 《Regulations on Enterprise Financial Accounting Reports》, 《Enterprise Accounting System》, and the issued specific accounting standards, this book summarizes years of teaching experience, adhering to the principle of and , closely integrating the operational characteristics of tourism enterprises, and comprehensively and systematically elaborates on the fundamental theories, knowledge, and specific accounting practices for tourism enterprises.
□ Table of Contents:
Chapter 1 Introduction
Chapter 2 Monetary Funds and Accounts Receivable
Chapter 3 Inventory
Chapter 4 Investments
Chapter 5 Fixed Assets, Intangible Assets, and Other Assets
Chapter 6 Liabilities
Chapter 7 Owner's Equity
Chapter 8 Costs and Expenses
Chapter 9 Accounting for the Operational Activities of Travel Agencies
Chapter 10 Accounting for the Operational Activities of Tourism Hotels
Chapter 11 Accounting for Taxes, Profits, and Their Distribution
Chapter 12 Financial Accounting Reports
Chapter 13 Accounting Policies, Changes in Accounting Estimates, and Corrections of Accounting Errors
Chapter 14 Post-Balance Sheet Events