Hospitality Financial Accounting
John Wiley & Sons Inc (Verlag)
978-0-470-08360-4 (ISBN)
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Updated with the latest developments in the accounting and hospitality fields, Hospitality Financial Accounting, Second Edition covers the basics of financial accounting and then walks you through analyzing financial statements and dealing with the daily issues you'll face on the job. In this Second Edition , the authors have provided engaging new coverage and features that includes new case studies, an expanded section on ethics, new "Accounting in Action" vignettes, applied exercises, and new coverage of casinos, spas, and purveyors.
Jerry J. Weygandt, Ph.D., C.P.A., is the Arthur Andersen Alumni Professor of Accounting at the University of Wisconsin Madison. Donald E. Kieso, Ph.D., C.P.A., is the KPMG Emeritus Professor of Accounting at Northern Illinois University. Paul D. Kimmel, Ph.D., C.P.A., is an Associate Professor of Accounting at the University of Wisconsin Milwaukee. Agnes L. DeFranco, Ed.D., C.H.E., is a Professor in the Conrad N. Hilton School of Hotel and Restaurant Management at the University of Houston.
Chapter 1. Hospitality Accounting in Action. 1 New Feature Story on the importance of accurate and ethical financial accounting in today's business world. 2 New international insight on Chinese accounting policies. 3 New an insight feature on e-business. 4 The accounting cycle is now introduced in this chapter. 5 New discussion of accounting and financial management in hotels, restaurants, clubs and spas. 6 Detailed coverage on the Uniform Systems of Accounts. 7 Updated and revised end-of-chapter problems. Chapter 2. Accounting Principles. 1 New Feature Story on the matching principle and how it relates to stockholders' wealth. 2 New business insight on a gaming casino. 3 Step-by-step illustration of an expanded accounting equation. 4 Updated and revised end-of-chapter problems. Chapter 3. The Recording Process. 1 Feature Story on the real world of accounting. 2 Additional reinforcement of the accounting cycle. 3 Updated and revised end-of-chapter problems. Chapter 4. Adjusting the Accounts. 1 Feature Story on why adjustments are crucial in providing accurate accounting information. 2 New insight feature on exceptionally large outlays by companies on advertising. 3 New ethics insight on earnings reporting. 4 Updated and revised end-of-chapter problems. Chapter 5. Completing the Accounting Cycle. 1 Updated Feature Story on Rhino's Foods, Inc. about educating employees the financial health of the company as a motivational tool. 2 Transparency in-lays illustrate the information flow of a worksheet. 3 Updated and revised end-of-chapter problems. Chapter 6. Financial Statements. 1 Feature Story on how adequate cash flow can make or break a business. 2 New illustration on the relationship between the income statement and the balance sheet. 3 New chart of net income and cash from operations from five restaurants and five hotel companies. 4 Updated and revised end-of-chapter problems. Chapter 7. Financial Statement Analysis. 1 This is a new chapter to the Second Edition. 2 Feature Story on Brinker International is used as an illustration of financial ratios. 3 Added in a small independent restaurant is provided an example for statement analyses and ratios comparison. 4 A Summary of Ratios table is included to group important concepts together. 5 Landry's Restaurants, Inc.'s data is used as a demonstration problem. Chapter 8. Accounting for Merchandising Operations in Hospitality. 1 New Feature Story on e-commerce. 2 New insight feature on sales returns. 3 New ethics insight in the wake of Enron. 4 Updated and revised end-of-chapter problems. Chapter 9. Inventories and Cost of Goods Calculation. 1 New Feature Story on inventory valuation. 2 Updated detailed examples and calculations are used to illustrate all methods of inventory valuation. 3 Extensive discussion on the effects on errors in the inventory valuation process. 4 Updated and revised end-of-chapter problems. Chapter 10. Internal Control and Cash. 1 Feature Story on cash control in a coffee shop. 2 New insight feature on fraud. 3 New insight feature on computer fraud. 4 New insight feature on results reported by the Association of Certified Fraud Examiners. 5 Updated and revised end-of-chapter problems. Chapter 11. Payroll. 1 New Feature Story on managing payroll. 2 New regulations in the Fair Labor Standards Act, including websites. 3 Now includes Sample Form 8027 Employer's Annual Information Return of Tip Income and Allocated Tips . 4 Now includes Sample Form 4070 Employee's Report of Tips to Employer . 5 8# tip allocation calculation is illustrated. 6 Updated and revised end-of-chapter problems. Chapter 12. Accounting for Receivables and Payables. 1 New Feature Story on credit card financing. 2 New insight feature on guests and city ledgers. 3 New insight feature on credit card usage by consumers. 4 New insight feature on the interest rate. 5 New insight feature on hotels and notes receivables. 6 Updated and revised end-of-chapter problems. Chapter 13. Long-term and Intangible Assets. 1 New Feature Story on the building of a luxury spa Trellis at the Houstonian. 2 New insight feature of depreciation practices. 3 New illustrations of depreciation calculations. 4 New insight feature of Internet use in the hospitality industry and domain name disputes. 5 Updated and revised end-of-chapter problems. Chapter 14. Sole Proprietorships, Partnerships, and Corporations. 1 Updated Feature Story on McDonald's growth and its continued success in the quick service industry. APPENDIX A: Specimen Financial Statements. 1 PepsiCo is the feature financial statements in this new edition. APPENDIX B: Subsidiary Ledgers and Special Journals. 1 The information on Subsidiary Ledgers and Special Journals is now an appendix to the text.
| Verlagsort | New York |
|---|---|
| Sprache | englisch |
| Maße | 220 x 284 mm |
| Gewicht | 1292 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-10 | 0-470-08360-3 / 0470083603 |
| ISBN-13 | 978-0-470-08360-4 / 9780470083604 |
| Zustand | Neuware |
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