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Introduction to the Hospitality Service Industries
Accounting as the Basis for Management
Basic Accounting Concepts
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accounting cycle accounting equation accounting period accounting system Accounts payable accounts receivable Accrued Accumulated depreciation adjusting entries allowance for doubtful amortization amount balance sheet business transactions calculated cash receipts Chapter column common stock corporation cost of sales current assets current liabilities debit December 31 deducted depreciation expense discount dividend employee entity entry to record equity section Figure financial statement worksheet food and beverage food inventory GAAP hospitality firm hospitality industry included income statement income taxes Interest expense inventory valuation investment invoice journal entry long-term debt loss ment method Motel Motor Inns Notes payable notes receivable organization owner's equity owners paid payment perpetual-inventory preferred stock Prepare property and equipment purchased Quinta related expenses reported retained earnings salaries and wages shareholders shares sold stockholders tion Total treasury stock trial balance unemployment tax USAH