Accounting Essentials for Hospitality Managers, 4th Edition by Chris Guilding & Kate Mingjie Ji (ISBN: 9781000539929) | Comprehensive Hospitality Accounting Study Guide, Cost Control & Financial Analysis Notes

††‡ˆ‰Š‹‰ŒŽ‰Š‹‘’“‡”•‡–‹Š‘’‹Š—˜‘‰‘Œ”™š›œ”‹ˆ‹’ž‹‰Œ™Ÿ‘Š
˜‹‰Œ‹¡‹¢£Š¤‘‰¥’’›œ‘–Š”™¦§§¨©”‹Œ‹‰‘’ª”‹“‹ž™«”‘ž¬
01235678396 9 67



!

"#631$%&'73$9()3*97+,-./01234125,6781/1.9,:3;7</=,>/7,.?,@88.A9219B,,
CD EFGHFIJKILFMIKJNNJOGPQIGRIPJLISPIMTSUVNMIJKISIRMHLJWILFSLIHSPIXMIHNSRRGKGMYIOGLFGPILFM
FJRVGLSNGLZIGPY[RLWZ\
]D ^W[GRMINGPMWR
_D ^J[PLWZISPYIRVJWLRIHN[XR
^D `[XRISPYIXSWR
aD bSRLcKJJYIJ[LNMLR
dD ]NNIJKILFMISXJeMIHSPIXMIHNSRRGKGMYIOGLFGPILFMIFJRVGLSNGLZIGPY[RLWZ
fD EFGHFIJKILFMIKJNNJOGPQIRLSLMUMPLRIGRIPJLILW[M\
]D aMRGQPGPQISIghijklmnokgpqlnijhrsqhosnrhglqoituotiklhrvlhuuntrosrjlqwqokxlsq
HJUVNGHSLMYIXZILFMIPMMYILJIHJcJWYGPSLMISIWSPQMIJKIYGRVSWSLMIK[PHLGJPRILFSLILZVGHSNNZ
GPHN[YMILFMIVWJeGRGJPIJKISHHJUUJYSLGJPyIWMRLS[WSPLISPYIXSWIKSHGNGLGMRD
_D zJLMNRIHSPIXMIYGRLGPQ[GRFMYIKWJUIUJRLIJLFMWIRMWeGHMIRMHLJWRISRILFMINJHSLGJPIJKILFM
RMWeGHMIVWJeGRGJPIGRISNRJILFMIVNSHMIOFMWMILFMIH[RLJUMWIV[WHFSRMRISPYIHJPR[UMRILFM
RMWeGHMRIJKKMWMYD
^D zGQFIK[PHLGJPSNIGPLMWYMVMPYMPHZIKSHGNGLSLMRIYMVSWLUMPLSNISHHJ[PLSXGNGLZD
aD {FMIPSL[WMIJKIUSPSQMUMPLIYMHGRGJPIUS|GPQIGPIHJPPMHLGJPIOGLFIRMNNGPQIWJJURIGPISIFJLMN
HSPIXMING|MPMYILJILFMIRSNMIJKIRMSLRIGPILFMISGWNGPMIJWIMPLMWLSGPUMPLIGPY[RLWGMRD
dD }nokgqplmsjmlqhgkql~nghosgsowlxhkqlhuutihokl€tvjkosrjlxniklumhggkrjsrjD
D EFGHFIJKILFMIKJNNJOGPQIGRIPJLISI|MZIHFSWSHLMWGRLGHIJKILFMIFJLMNIGPY[RLWZ\
]D zGQFIRSNMRIeJNSLGNGLZD
_D zGQFIVWJY[HLIVMWGRFSXGNGLZD
^D zGQFIVWJVJWLGJPIJKIKGTMYIHJRLRD
aD zGQFIVWJVJWLGJPIJKINSXJ[WIGPLMPRGeMISHLGeGLGMRD
dD ]NNIJKILFMISXJeMISWMI|MZIHFSWSHLMWGRLGHRIJKILFMIFJLMNIGPY[RLWZ
‚D EFGHFIJKILFMIKJNNJOGPQIGRIPJLISIQMPMWSNNZISH|PJONMYQMYIRSNMRIeJNSLGNGLZIHFSNNMPQMILFSLIGR
MeGYMPLIGPILFMIFJLMNIGPY[RLWZ\
]D dHJPJUGHIHZHNMIeJNSLGNGLZ
_D ƒMSRJPSNIRSNMRIeJNSLGNGLZ
^D ƒLSKKIL[WPJeMWIRSNMRIeJNSLGNGLZ
aD EMM|NZIRSNMRIeJNSLGNGLZ
dD „PLWScYSZIRSNMRIeJNSLGNGLZ

,01 234537893877 4479999 9
1  94975347979357 545799939 97
37994

9 75 975947 78
49499

4953 1
1 !"#$"!%&'%'&(#')!'*!+!"'(,-./!0'/(/!1'!)'(!2+&3!#)!-#),!4#("!/+-,/!-,2,-/5
61  949779793494594494575949337949
79

749 41
71 53449475397794477857548454
55794934 9557941
81 9 955794494938454557941
:1 234537893877 499 949
1 5
785784 54845455794
974


49397
4
9;49
841
1 9 955794
94 973 49345447

4579778
4 1
61 <97893= 487>
97855794448
445
949477837955795484594753 78454
8757975

3791
71 ?355794
947 78487947
9939749793
875789 949343791
81 @793
78393
577
49447999394
845455794

949
431
A1 234537893877 4479999 9
1 @4545579457593947788454798797
793

41
1 9 95579457593744778845479971
61 9 955794795
7547B94879
575741
71 @779749479355794
95
 93799 4
 574487947
91
81 54 785784 54845455794
9799497
959587;49
74974945741
C1 D93579978379 934537893877 4779 9 78
34343
449
4935997 77949

1 54845774391
1  4
789
41
61  4
78
799
1
71 578 5778754845
1
81 E7 7893
793
 7875974549334343
449
1

,01 345647894877 5579999 9

1 79794479697795 6975 695

454 
78677566
6 9 
79559
1

1 44796975 69974547 
79559
1
1 44796975 6997454 !
 
79559
1
"1 44796975 699745459#
 
79559
1
$1 % 
79559
66997959754799454797695
6 95 595691


&'1 4( 587%
9786679)

1 *+,*+-+./-01.023440/5+0-5+647018839./:.;0-<-/+=0/51/081.0>+01?3,/+?0><01.<0>9-:.+--0
59447959
1

1 5
994981.0>+0@:+A+?01-02-/1/+0340/5+01*/701-0:/0>+.+4:/-04*3=0/5+0
1889=961/+?0+B,+*:+.8+0340/5+0,1*/:+-0/51/051@+083./*:>9/+?0/30/5+0-<-/+=C-0

7 97


1
1 7796759 966796585695764  6759 9 9957
788767994878655996757674791
"1  9677759788 687479594594 47971
$1  78947
91

&&1 345647894877 599 95799)

1 4475959
59
 67 7 78695
5959
78
759571

1 D061*;+053/+6C-03*;1.:-1/:3.160-/*98/9*+01.?018839./:.;0-<-/+=0-5396?0>+0?+-:;.+?0
5945
9767#75957886957949 58E 9

56947
557786677957998655951
1 F5+0-16+03401053/+6C-0*33=-081.0>+06:G+.+?0/30/5+0-16+0340-+1/-0:.0/5+01:*6:.+0:.?9-/*<H00
"1  599 877957599!5964 76957
695
59558695759571
$1
795765! 979551


&I1 345647894877 599 95799)

1 F5+09.:43*=0-<-/+=034018839./-0*+,*+-+./-01.023440/5+0-5+647018839./:.;0-<-/+=0/51/0
679

5 59447959
1

1 F5+09.:43*=0-<-/+=034018839./-0:-010-<-/+=0/51/081.0>+0@:+A+?01-02-/1/+0340/5+01*/70
59 85987946695 67894959494
6795997
/5+0-<-/+=C-0?+@+63,=+./03@+*0=1.<0<+1*-H
1 4587
97866797796759 966796585695764 
 6759 9 995778876799487865599
6757674791
"1 4587
978667955859494794794 
 966795
91
$1 4587
9786679 9677759788 687479
594594 47971



, 012 45675895988 668  

2 6767786787568899676898 75
5582
2


!
"#
"$#%&'$'
%$
#%$$%

"($)*
+"(
&

%!'
,
-'&('
%$.'*)"-*/
+%

%$0$'**

81252
32 688 89 7786685 7825 87
858 765 56698 768558 22
42  67156 966565 778697682
62 67677866865 77862

7
082 45675895988 6  689

2 :5586626278188976566289
86682
2


-0'
;")'
/*
"-0$%*)%"$

*)-()(-'
$&
"($)%$0
*,*)'<
*;"(
&
='
&'*%0$'&

6565878>8668997685 69?2
6758566889778868@1976662
32 A;'
*
'
"#

;")'
/*
-""<*
$
='

%!'$'&
)"
);'
*
'
"#
*')*
%$
);'
%-
%$'
%$&(*)-,B


42  61 988686C6758768
76566697686682
62 868716C875 17587682


0D2 45675895988 6  689

2 :56982 897786 65 286558 622
2 A;'
($%#"-<
*,*)'<
"#
"($)*
%*

*,*)'<
);)
$
='
.%'+'&
*
E*))'
"#
);'
-)F

619698577 6789565557861 8
);'
*,*)'</*
&'.'
"G<'$)
".'-
<$,
,'-*B
32 :56982 8977888 786 778769676875 
 786 688998785989766 
78687858 2
42 :56982 89778886692558 585 
 77862 2
62 :56982 897787888689979858 
6565 58 82


0H2 45675895988 668  

2 6767786787568899676898 75
5582
2


!
"#
"$#%&'$'
%$
#%$$%

"($)*
+"(
&

%!'
,
-'&('
%$.'*)"-*/
+%

%$0$'**

81252
32 I 77867875876889778669868
-'G"-)*
);)
$
='
(*'&
)"
%&
<$0'<'$)/*
&'%*%"$
<!%$0
$&
"-0$%*)%"$


7882
42 1 6658598J768@66856 96 6565
 778697682
62 67677866865 77862