Basic Hotel and Restaurant Accounting, Sixth Edition 6/e

　　Accounting operations in today’s hotels and restaurants require specialized knowledge and skills and an understanding of the interrelationship of business principles and accounting. This revised edition features four NEW chapters to ensure that students have the most up to date information on such topics as merchant accounts, forecasting and budgeting, the effect of the SEC and Sarbanes-Oxley Act on financial reporting, and setting up an Internet store to meeting today’s methods of doing business. Other new features include actual financial statements from six well-known companies representing diverse hospitality domains, new business case studies, and Internet resources for further study.

　　現代旅館與餐廳會計處理需要豐富的專業技能，並對商業原則與商業會計的關係有完整的瞭解，本書新增四篇章節以確保讀者接收最新商業會計資訊，闡述主題包括：商業帳戶、預算制定與財務預測、美國證券交易委員會與2002年公眾公司會計改革和投資者保護法案對財務報告的影響，以及設立網路商店以符合現代消費需求， 並新增來自各個餐旅業領域的知名公司財務報表、新案例研究與網路資源以便讀者進一步學習。