Hotel and Catering Accounts

Hotel and Catering Accounts

1st Edition - May 6, 1991

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  • Author: R. D. Boardman
  • eBook ISBN: 9781483135717

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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


Product details

  • No. of pages: 184
  • Language: English
  • Copyright: © Butterworth-Heinemann 1991
  • Published: May 6, 1991
  • Imprint: Butterworth-Heinemann
  • eBook ISBN: 9781483135717

About the Author

R. D. Boardman

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