Accounting in the hotel and catering industry /
Peter J. Harris, Peter A. Hazzard.
- 4th edition
- Cheltenham : Stanley Thornes ltd., c1987.
- 218 p. : ill. ; 24 cm.
- Catering and hotel management books .
Contents;
Introduction 1. Recording of cash 2. Recording of expenditure 3. Recording of salaries and wages 4. Recording of income 5. Value added tax 6. Trial balance
7. Preparation of final accounts 8. Accounting adjustments - Routine and year end 9. Depreciation, replacement and disposal of fixed assets 10. Incomplete records 11. Accounts of non-profit making organizations 12. Accounts of partnerships
13. Accounts of limited companies 14. Departmental accounting 15. Cost-volume profit relationships 16. Introduction to budgetary control