Welcome to the Hospitality Accounting LibGuide!
This guide is designed to help you understand the financial side of the hospitality industry. From hotels and restaurants to resorts and event spaces, accounting plays a key role in keeping operations running smoothly and profitably.
Here you’ll find:
Resources on basic accounting principles and hospitality-specific practices.
Tools to help with budgeting, forecasting, and cost control.
Case studies and examples from real-world hospitality businesses.
Use this guide to support your assignments, projects, and exams—and to gain practical insights into how financial decisions shape success in hospitality management.
UNIT 1 - INTRODUCTION TO ACCOUNTING
Accounting for Managers: Interpreting Accounting Information for Decision-Making (Book)
An Overview of International Financial Reporting Standards (IFRS) (Article)
Some Basic Concepts of Accounting: A Critical Appraisal (Article)
Fair Value and Cost Accounting, Depreciation Methods, Recognition and Measurement for Fixed Assets (Article)
UNIT 2 - DOUBLE ENTRY ACCOUNTING, BOOKS OF ORIGINAL ENTRY AND THE TRIAL BALANCES
Assets and Liabilities: When do they Exist?* (Article)
Current Assets and Liabilities (Article)
Modeling Accounting Policies For The Hospitality Industry in The Context of Globalization (Article)
Hospitality Management Accounting (Book)
Accounting Information For Managing Sustainable Health- Tourism Product in The Tourism Destination (Article)
Outsourcing in the Hotel Industry: A Management Accounting Perspective (Article)
Is there a future for hotel financial controllers? (Article)
Accounting and Financial Analysis in the Hospitality Industry (Article)
Hospitality Financial Management (Book)
Accounting and Financial Management Developments in The International Hospitality Industry (Book)
UNIT 3 - ACCOUNTING FOR END OF PERIOD ADJUSTMENT AND HOTEL CONTROLS FOR FOOD AND REVENUE SALES
Accounting for a Modern Hotel (Article)
Comprehensive Housekeeping Guidebook (Article)
Hospitality Management Accounting (Book)
Increasing brand loyalty in the hospitality industry (Article)
Credit Card Fraud Detection with a Neural-Network (Article)
Production and Operations Management Systems (Book)
The Effect of Cost of Living on Employee Wages in the Hospitality Industry (Article)
Principles of Food, Beverage, and Labor Cost Controls (Books)
UNIT 4 - INCOME STATEMENT AND BALANCE SHEET
Responsible Accounting in the Hospitality Industry (Article)
Operational issues and trends in the hospitality industry (Article)
Simplified Direct – Costing Method Applied in Hotel Industry (Article)
Hospitality Management Accounting: Current Problems and Future Opportunities (Article)
Global Financial Accounting and Reporting Principles and Analysis (Book)
UNIT 5 - BANK RECONCILIATION
The Uniform System of Accounts for the Lodging Industry: Its Importance to and Use by Hotel Managers (Article)
Hotel Revenue Management: From Theory to Practice (Book)
Cash Flow-Financial Planning Tool in the Tourism Units (Article)
TOURISM MANAGEMENT Managing for Change (Book)
Innovation and Market Value. The Case of Tourism Enterprises (Book)
Identifying Performance Measures of Small Ventures—The Case of the Tourism Industry (Article)
Conceptual Framework for Improving Bank Reconciliation Accuracy Using Intelligent Audit Controls (Article)
Reconciliation Once and for All Economic Impact Evaluation and Social Cost Benefit Analysis (Article)
UNIT 6 - INVENTORY AND DEPRECIATION METHODS
Improvement of Inventory System Using First In First Out (FIFO) Method (Article)
Design and Verification of a Synchronus First In First Out (FIFO) (Article)
The Effects Of LIFO (Last In, First Out) Repeal On The Entertainment Industry (Article)
Understanding Weighted Average Cost of Capital: A Pedagogical Application (Article)
Improving Efficiency of Inventory Identification System (Article)
Depreciation Inflation & the Taxation of Income from Capital (Article)
UNIT 7 - PROPERTY AND EQUIPMENT ACCOUNTING
Integrated Functional Sanitation Value Chain: The Role of the Sanitation Economy (Book)
Design and Layout of Foodservice Facilities (Book)
Cash in Hotels and Clubs: 2020 and Beyond (Article)
UNIT 8 - PAYROLL ACCOUNTING
Do Selected Tax Advantages Affeect Tax Revenue From The Personal Income Tax? (Article)
Tax Planning: As an Income Tax Saving Strategy with Cost Optimization (Article)
The Jamaican Individual Income Tax (Article)
Not Just Taxes: Revenue, Economic Growth, and Inequality in the Caribbean (Book)
The Poor and Voluntary Long Term Contractual Savings: Lessons from South Africa (Article)
Building Emergency Savings through EmployerSponsored Rainy-Day Savings Accounts (Article)
A Comparison of Hedge Fund Gross and Net Performance (Article)
UNIT 9 - FINANCIAL ANALYSIS
Impacts of liquidity ratios on profitability (Case of oil and gas companies of Pakistan) (Article)
A Quantitative Approach to Profitability Ratios (Article)
Efficiency Ratios and Community Bank Performance (Article)
Efficiency of Financial Ratios Analysis for Evaluating Companies’ Liquidity (Article)
Return on Capital Employed-A Tool for Analyzing Profitability of Companies (Article)