Travel Accounting (Second Edition) Junior College Textbook

Author: Li Yali et al
Publisher:
Publish Date: 2004-02-09
Features: The tourism industry is known as the sunrise industry and is playing an increasingly important role in China's national economy. As an important component of the industry's management, tourism accounting is also becoming more significant. Tourism Accounting is a comprehensive book with ten chapters, covering general principles, accounting fundamentals, current assets, long-term assets, foreign investments, liabilities, owner's equity, income and expenses, financial statements, and mergers, bankruptcies, and liquidations. For teaching convenience, each chapter includes learning objectives, a brief introduction, a chapter summary, discussion questions, and practice exercises. The book provides a systematic introduction to the organization of tourism accounting work and further enriches the fundamental knowledge of accounting. In Chapter 3 on current asset accounting, the internal control of cash is explained in detail, with revisions made in line with the bank settlement methods and the relevant provisions of the Negotiable Instruments Law. In Chapter 8 on income and expense accounting, the accounting for cashier operations has been added to bridge the gap between teaching and practice. The revenue and expense patterns of travel agencies, hotels, and tourist attractions are diverse and interwoven, and the book explains their specific accounting processes in a single-to-comprehensive order. Through examples and practice exercises, the book consolidates the scattered content. Chapter 9 on financial statements includes the cash flow statement and consolidated financial statements to adapt to the new trends of reform. The book also adds accounting for mergers and bankruptcies. Tourism Accounting is suitable for travel agencies, hotels, tourist attractions, and other tourism enterprises operating within China. It can be used as a textbook for finance and economics colleges or for in-service training purposes.