PART I

Accounting Terminology
Book-Keeping and Accountancy
Accounting Principle,
Double Entry System
Journal
Ledger
Cash-book
Subsidiary Books
Trial Balance
Bank Reconciliation Statement
Capital Expenditure
Final Accounts
Depreciation

PART II
Introduction
Revenue Producing Departments of Hotel
Room Rate
Accounting System In Hotels
Tabular System Of Book-keeping
Ledger (Visitors Tabular Ledger 2a)
Guests' Weekly Bill
Mechanised Accounting - N.C.R. (Class 42) Post In Machine
Allowance
Service Charge and Sales Tax
Sales Record and Control of Revenue Producing Departments
Sales Record and Control of Rooms
Sales Record and Control of Food
Sales Record and Control of Alcoholic Beverages
Sales Record of Minor Revenue - Producing Departments
Record and Control of Cash
Night Auditor and His Duties
Operating Ratios (Occupancy Percentages) and Accounting Ratios
Hotel Credit and Credit Security Measures
Computers in Hotels
Purchase Procedure and Record
Record of Income
Foreign Exchange and Hotels