This managerial accounting textbook will help readers understand and apply hospitality departmental accounting at the supervisory and managerial levels. Revisions to this edition include:
．Three new chapters—on cash management and planning, casino accounting, and assorted accounting topics
．New hospitality managerial accounting case studies and Internet reference sites in each chapter
．Updated content that reflects the tenth revised edition of the Uniform System of Accounting for the Lodging Industry.
．Comprehensive coverage of the Sarbanes-Oxley Act, including the role of the SEC
．Discussion of Fair Value Accounting, required in 2007 for all publicly-held corporations
．Updated exhibits that reflect computerization and today’s technology.
Remember to order the Accounting for Hospitality Managers Workbook (00362WKB05ENGE) and Solutions Manual (00362IGG05ENGE). These companions to Accounting for Hospitality Managers are full of practice problems that help students apply concepts to problems similar to those they will face on the job.
本書旨在講述管理會計，可幫助學生以管理階層的角度，對餐旅部門會計有進一步瞭解並善加運用，本書包括：
新增三個章節─現金規劃與管理、賭場會計、各項會計議題
在各章節結尾新增餐旅管理會計案例研究與相關網路資源
最新版(第十版)的飯店業統一會計制度
完整介紹2002年公眾公司會計改革和投資者保護法案，並闡述美國證券交易委員會的職責
新增2007年適用於各公開發行公司的市值計價會計準則相關討論
更新書中案例以符合日新月異的電腦化設備與現代科技潮流
目 錄
About the Author 作者簡介
Preface 前言
1 Hotel Revenue Accounting 旅館收益會計
2 Hotel Expense Accounting 旅館支出會計
3 Property and Equipment Accounting 物業與設備會計
4 Other Non-current Assets Accounting 其它非流動資產會計
5 Hospitality Payroll Accounting 餐旅業薪資會計
6 Hotel Departmental Statements 旅館部門財務報告
7 Hotel Income Statements 旅館損益表
8 Ratio Analysis of the Income Statement 損益表比率分析
9 Hotel Balance Sheets 旅館資產負債表
10 Ratio Analysis of the Balance Sheet 資產負債表比率分析
11 Statement of Cash Flows 現金流量表
12 Interim and Annual Reports 中期及末期業績報告
13 Budgeting Expenses 預算費用
14 Forecasting Sales 銷售預測
15 Budgetary Reporting and Analysis 預算報告與分析
16 Financial Decision-Making 財務決策
17 Cash Management and Planning 資金管理與規劃
18 Casino Accounting 賭場會計
19 Inventory Accounting 存貨會計
20 Assorted Topics 會計分類主題
Index 索引
