
Hotel and Catering Accounts
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Hotel and Catering Accounts discusses accounts and cost statements in the context of hotel and catering management. The book is comprised of 24 chapters that cover the range of accounts, costing, and budgeting relevant to caterers. The coverage of the text includes accounting concepts and conventions; elements of cost and sales; and non-profit-making concerns. The book also covers budgetary control; working capital management; and adjustments for stocks, accruals, and payments in advance. The text will be most useful to caterers and catering students. Students and professionals in the field of business management and accounting will also benefit from this book.
Table of Contents
Preface
1 Introduction to Accounting
2 Double-Entry Book-Keeping
3 The Balance Sheet
4 Income and Expenditure
5 Accounting Concepts and Conventions
6 Depreciation of Fixed Assets
7 Adjustments for Stocks, Accruals, and Payments in Advance
8 Partnerships
9 Companies
10 Departmental Accounts
11 Interpreting Accounts
12 Raising Finance
13 Working Capital and Funds Flow
14 Working Capital Management
15 Capital Investment Appraisal
16 Elements of Cost and Sales
17 Hotels
18 Non-Profit-Making Concerns
19 Control Of Food, Wines, and Takings
20 Marginal Costing
21 Graphic Presentation
22 Budgetary Control
23 Variance Analysis
24 Inter-Firm Comparisons and Uniform Accounting
Index
Product details
- No. of pages: 184
- Language: English
- Copyright: © Butterworth-Heinemann 1991
- Published: May 6, 1991
- Imprint: Butterworth-Heinemann
- eBook ISBN: 9781483135717