Contabilidad hotelera

In the hospitality industry,managers of smaller restaurants, clubs, and lodging facilities
most often serve as their own in-house auditors. If the facility theymanage is part of a larger
company orchain of units, their company may also employ auditors. In larger hotels, the
controller, who is the person responsible for managing the hotel’s accounting processes,
may serve as the auditor or,in very large properties, full-time individuals are employed
specifically to act as the property’s in-house auditors.
As you have learned, auditors not only help ensure honesty in financialreporting,
they play an important role in devising the systems and procedures needed to help
ensure the protection and safeguarding of business assets. As a result, hospitality managers
use auditors andauditing techniques to address many internal questions, a few of
which are:
1. Are all purchases we make supported by the presence of a legitimate invoice before
we process payment?
2. Are guestadjustments from their bill supported by written documentation explaining
why the bill was adjusted?
3. Is all the revenue reported as achieved by the business fully documented and
reconciled (comparedand matched) to deposits ultimately made in the business’s
bank accounts?
4. Are wages paid to all employees supported by a written and verifiable record of
hours worked?
The best auditors helpensure that financial records are accurate as well as assist
managers in reducing waste and preventing fraud. In this text, the procedures, techniques,
and strategies developed by this importantbranch of accounting will often be utilized to
help you learn to become the best hospitality manager you can be.
Managerial Accounting
Managerial accounting is the basic topic of this book as well asthe final branch we will
examine. To clearly understand the purpose of managerial accounting, assume that Karen
Gomez is the person responsible for providing meals to international travelers on...