Table of contents for Hospitality financial accounting / Jerry L. Weygandt ... et al.

Bibliographic record and links to related information available from the Library of Congress catalog.

Note: Contents data are machine generated based on pre-publication provided by the publisher. Contents may have variations from the printed book or be incomplete or contain other coding.


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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.

Library of Congress Subject Headings for this publication:

Hospitality industry -- Accounting.