Hotel and Catering Accounts

Introduction to accounting; double-entry book-keeping; the balance sheet; income and expenditure; accounting concepts and conventions; depreciation of fixed assets; adjustments for stocks, accruals, and payments in advance; partnership; departmental accounts; interpreting accounts; raising finance; working capital management; capital investment appraisal; elements of cost and sales; hotels; non profit-making concerns; control of food, wines, and takings; marginal costing; graphic presentation; budgetary control; variance analysis; inter-firm comparisons and uniform accounting.