Hotel and Catering Accounts

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.

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