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A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...
The hospitality industry is a broad category of fields within the service industry that includes lodging, food and beverage services, event planning, theme parks, travel agency, tourism, hotels, restaurants, nightclubs, and bars.
This page was last edited on 30 December 2023, at 03:48 (UTC).; Text is available under the Creative Commons Attribution-ShareAlike 4.0 License; additional terms may apply.
Hotel management is a globally accepted professional career field and academic field of study. Degree programs such as hospitality management studies, a business degree, and/or certification programs formally prepare hotel managers for industry practice.
The vast majority of accounts in the city ledger are accounts receivable (one notable exception is the advance deposit account discussed below, which is an account payable). Included in the city ledger are accounts belonging to various companies that utilize the hotel for meeting space and for lodging travelling executives.
A chart of accounts is a list of the accounts codes that can be identified with numeric, alphabetical, or alphanumeric codes allowing the account to be located in the general ledger. The equity section of the chart of accounts is based on the fact that the legal structure of the entity is of a particular legal type.
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