Hotel Accounting & Controls

Curriculum Design and Instruction To Teach

Hotel and Motel Management and Operations:

Hotel Accounting and Controls

Author: Charles Hayes:



Special Features Include:

Phases for Conducting a Needs Assessment:
Curriculum Design Supplement:
|a|. Subject-Questions-Answers:
Curriculum Design Plan:
Curriculum Design Goals:
Curriculum Design Objectives:
Instructional Goals:
Instructional Objectives:
Instructional Activities:
Instructional Evaluation Techniques:
Lesson Plans:
Standard Vocabulary:
A Limited Glimpse:




Topics Include:

Hotel Accounting and Controls:

* Introduction:

A. The Uniform System Of Accounts:

1. History Of The Uniform System:

2. The Expense and Payroll Dictionary:

3. Concept Of the System:

B. The Organization Of Accounting:

1. Accounts Receivable:

a. Banquet Accounts:

b. Credit Cards:

c. Groups and Travel Agents:

d. Other Accounts:

2. Investigation Clerks:

3. General Cashier:

4. Internal Controls:

a. Daily Revenue Report:

b. Entry Of Income Into The General Ledger:

c. Other Books of Original Entry:

d. Journal Entries:

e. General Ledger:

5. Budget Preparation:

a. Payroll and Related Expenses:

b. Operating Supplies:

c. Cost of Goods Sold-Food and Beverages:

d. Advertising:

e. Energy Costs:

f. Repairs and Maintenance:

h. Replacement Of China:

i. Glass, Linen, and Silverware:

j. Capital Improvements:

C. Income Control:

1. The Meaning Of Income Control:

2. Rooms:

a. Posting Of Charges:

b. Night Auditor:

c. Advance Deposits:

d. Accounting Office Review:

3. Food and Beverages:

a. Deposit Procedures:

b. Banquet Controls:

D. Food and Beverage Cost Control:

1. Purchasing:

2. Receiving:

3. Storeroom Controls:

a. Food:

b. Beverages:

4. Analysis of Food and Beverage Costs:

5. Point-of-Sale System:

a. Daily Operations:

b. Reports:

6. Payroll Control and Productivity:

E. Payroll:

1. History Of Tax Withholding:

2. Unionization:

3. Payroll Systems:

a. Early Systems:

b. Current Systems:

4. Payroll Control:

a. Staff Planning:

b. Accounting Control for Payroll:

c. Tip Employees:

d. Time Cards:

e. Overtime:

f. Vacations:

g. Test-Checks:

h. Cash Wages:

i. Control of Deductions:

j. Other Deductions:

5. Payroll Analysis:

F. Accounts Payable:

1. Purchasing and Receiving Procedures:

a. Purchasing:

b. Receiving:

2. The Role Of Accounting:

a. Suppliers' Statements:

G. Credit:

1. Elements of a Credit Policy:

2. Functions of The Credit Department:

3. Interdepartmental Cooperation:

4. The Credit Policy In Detail:

a. Prior to the Event:

b. During the Event:

c. After the Event:

H. Financial Statements: Structure and Analysis:

1. Occupancy:

2. Average Rate:

3. Group and Transient Statistics:

4. Analysis of Statement Of Income and Expenses:

5. Balance-Sheet Analysis:

* STATE OF THE ART CURRICULUM:

* NEW:

* INCLUDES BIBLIOGRAPHICAL REFERENCES:

* COLOR & B & W PHOTOS:

* PAPERBACK:

* TITLE PAGE: WHITE:

* TRANSPARENT FRONT PAGE:

* BLACK OR WHITE BACK PAGE COVER:

* FONT ARIAL BLACK: FONT SIZE 8 TO 10:

* FONT COLOR: BLACK-RED-BLUE:

* BINDED: WIRE-0: COLOR: BLACK-

WHITE-RED-BLUE:

* 150 WHITE PAGES: 8x11"

* ALLOW 7 TO 14 DAYS TO RECEIVE ITEM:

* 2007 Charles Hayes: