000			03615nam a22003257a 4500
003			OSt
005			20260629140858.0
008			260327b |||||||| |||| 00| 0 eng d
020			_a9789710192168 [newsprint]
040			_aUniversity of Cebu-Banilad _cUniversity of Cebu-Banilad
100			_aLopez, Rafael M. Jr., _eauthor.
245			_aBasic accounting for : _bhotel and restaurant management, hospitality and tourism (specialized accounting subject) / _cby Rafael M. Lopez, Jr.
250			_aFirst edition.
260			_aDavao City, Philippines : _bMS LOPEZ Printing & Publishing, _cc2018.
300			_axi, 304 pages : _billustrations (black and white) ; _c25 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
505			_aContents: 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.
520			_a"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
521			_aAdult
541			_aDonation _xLopez, Edilyn _yCollege of Tourism Management _zTourism
546			_aText in English
650			_aAccounting.
650			_aTourism _xHotel & restaurant management.
942			_2ddc _cBK
998			_cLeslie [new] _d03/27/2026
998			_cJanna [edited&checked] _d06/18/2026
999			_c15101 _d15101