Hospitality Industry Financial Accounting, Third Edition 3/e

Hospitality Industry Financial Accounting, Third Edition 3/e
定價:2300
NT $ 2,185
 

內容簡介

  This textbook presents basic financial accounting concepts and shows your students how they apply to the hospitality industry. This revised edition incorporates the most recent formats, information, and schedules from the newly-published Uniform Systems of Accounts for the Lodging Industry, Tenth Revised Edition. Each chapter also includes five new problems to give students practice using accounting information.

  本書旨在講述基本財務會計概念,與其在餐旅業的應用方式,本書包含新出版的飯店業統一會計制度(第十版)相關格式、資料與報表,每個章節結尾處新增課後練習以便學生實際應用所學。

Students will learn:

  The responsibilities of a hospitality property's accounting department

  Advantages and drawbacks of various types of income statements

  The role of inventory in calculating profit

學生可由本書瞭解:

  餐旅物業會計部門的職責

  各式損益表的優缺點

  存貨在毛利計算中的角色

 

目錄

Preface 前言
About the Authors 作者簡介
1  Introduction to Accounting 會計導論
2  Accounting for Business Transactions 商業交易會計
3  Accounting Adjustments 會計調整
4  Completing the Accounting Cycle 會計循環的完成
5  Income Statement 損益表
6  Balance Sheet 資產負債表
7  Specialized Journals and Subsidiary Ledgers特種日記帳與明細分類帳
8  Cash 現金
9  Receivables and Payables 應收款項與應付款項
10  Inventory存貨
11  Property, Equipment, and Other Assets 物業、設備與其他資產
12  current Liabilities and Payroll 流動負債與薪資
13  Partnerships 合夥企業
14  corporate Accounting 公司會計
15  Bonds, Leases, and Mortgages Payable 債券、租賃、應付抵押款
16  Investments in Corporate Securities 公司有價證券投資
17  Statement of Cash Flows 現金流量表
18  Analysis and Interpretation of Financial Statements 分析並解讀財務報表
Index 索引
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    $2185