03615nam a22003257a 4500 OSt 20260629140858.0 260327b |||||||| |||| 00| 0 eng d 9789710192168 [newsprint] University of Cebu-Banilad University of Cebu-Banilad Lopez, Rafael M. Jr., author. Basic accounting for : hotel and restaurant management, hospitality and tourism (specialized accounting subject) / by Rafael M. Lopez, Jr. First edition. Davao City, Philippines : MS LOPEZ Printing & Publishing, c2018. xi, 304 pages : illustrations (black and white) ; 25 cm. rdacontent text rdamedia unmediated rdacarrier volume Contents: Part 1 Introductory Remarks — 1 General understanding about accounting and business — 2 Analyses of transactions and the rules of debit and credit — 3 Perpetual vs. periodic inventory systems — Part 2 How to Prepare Financial Statements? — 4 Journalizing Transactions (1st Step of the Accounting Process) — 5 Posting to the Ledger and Trial Balance Preparation (2nd and 3rd Steps of the Accounting Process) — 6 Adjusting the books of accounts (4th Step of the Accounting Process) — 7 Worksheet and financial statements (5th and 6th Steps of the Accounting Process) — Part 3 Completing the accounting process — 8 Closing entries and post-closing trial balance (7th and 8th Steps of the Accounting Process) — Part 4 Accounting for Payroll Fund — 9 Payroll Fund — Part 5 Analysis of financial statements and decision-making process — 10 Analysis of Financial Statements — 11 Cost-Volume Profit Analysis. "This textbook has been written and designed primarily in response not only to basic accounting teacher's clamor but to students as well, the need of an accounting book that will be suited to students in BS Hotel and Restaurant Management. The truth is, accounting for hotel and restaurant is a "specialized accounting subject - a hybrid" and no book can suffice unless it is tailored-fit for the purpose, hence, this long-envisioned textbook. The author feels that the textbook-problem has been existing for so long but to no avail because only few students took up the course. But with the advent of tourism in our country, nowadays, hotel and restaurant business is one of the promising industries not only in the Philippines but around the world. More and more investors poured their resources and ventured into the business. The author wishes to express his sincerest thanks to Mr. Melchor Q. Bombeo, his co-professor and presently the Dean in the College of Business Governance and Accountancy of Holy Cross of Davao College who inspired and encouraged him to write this book; to his former schoolmate in college a long-time friend and a Financial Comptroller of Marco Polo Hotel in Davao City, Mr. Armenio C. Lorenzo, CPA; to his very caring and understanding wife, Mrs. Marili S. Lopez for a tiresome job of computer encoding; and to those who in one way or another have contributed for the completion of this book. to all of them, the author now pays his gratitude and respect." —Preface Adult Donation Lopez, Edilyn College of Tourism Management Tourism Text in English Accounting. Tourism Hotel & restaurant management. ddc BK Leslie [new] 03/27/2026 Janna [edited&checked] 06/18/2026 15101 15101 0 0 ddc 0 0 UCBL_MAIN UCBL_MAIN FIL 2026-03-27 Donated by: RS Lopez Printing Shop 657.839 L88 2018 3UCBL000029539 2026-03-27 c.1 2026-03-27 FIL 0 0 ddc 0 0 UCBL_MAIN UCBL_MAIN FIL 2026-03-27 Donated by: RS Lopez Printing Shop 657.839 L88 2018 3UCBL000029540 2026-03-27 c.2 2026-03-27 FIL