ABSTRACT
This chapter discusses accounting structures for large hotels, small hotels, and chain restaurants with a focus on the organization and operation of accounting departments in full-service hotels. Full-service hotels are defined as hotels that have from 250 rooms to more than 2,000 rooms; in addition these establishments provide sleeping rooms, operate food and beverage outlets, provide catering functions and meeting room rentals, and offer gift shops, valet laundry, health workout facilities, bellmen, a concierge, and other services and amenities that are typically included in larger hotels. A wide range of hotels are included in the full-service category, such as corporate hotels, airport hotels, suburban hotels, convention hotels, and resorts. Because of the wide range of activities and the large amounts of revenues and profits generated, full-service hotels have accounting departments in the hotel to take care of all the accounting responsibilities.
