ACCOUNTING PROCEDURE IN HOTEL
(A CASE STUDY AT ZODIAC HOTEL LTD, ENUGU)
By
AROH CHRISTAIN .I.
Presented To
Department of Accountancy
ABSTRACT
The practice of accounting has been a practical one since the inception. This is one of the notions in the writers mind when carrying out this study. Here, practical involvement in this work works unveils to her most of the accounting operations as are being obtained in real life situation.
The scope of this work – accounting procedure in hotel are narrowed to a particular hotel – Zodiac hotel limited, Enugu mostly for certain obvious reasons. This is to allow for more in-depth study and the limited time and resources available for it to accommodate other works.This project work consist of five(5) chapters and was systematically presented.
Chapter one introduces the topic on hotel as industry of its own, stating the problem, purpose of the study, of such hypothesis, significance of the study, scope and the limitation and definition of terms.
Chapter two include the review of related literatures of all study involving the nature of hotel operation, counting concepts and convention, preparation of final account, budgeting control, organizational account, accounting procedure, cash management, cash payment and receipts, purchase of goods and services, sales income, preparation of salaries and wages. Etc
Chapter Three explains the procedures adopted in completing the project. Here the writers carefully followed the operation in this hotel and in achieving this effectively, oral interview observation, questionnaire and test of hypothesis were used as her survey instruments. This also affords her the practical opportunities which her profession is all about.
Chapter Four include the data presentation and analysis. This chapter attempts to review, analysis and interprets the data collected in the course of the research work. Data, collected by way of questionnaire were presented and analyzed and interpreted using the following data analysis method- Tabulation, percentage and test of Hypothesis.
Finally, the last chapter deals with Conclusion and Recommendation based on the findings during the research work
TABLE OF CONTENTS
TITLE PAGE
APPFOVAL PAGE
DEDICATION
ACKNOWLEDGEMENT
ABSTRACT
TABLE OF CONTENTS
CHAPTER ONE
1.0 INTRODUCTION
1.1 STATEMENT OF PROBLEM
1.2 PURPOSE OF STUDY
1.3 SIGNIFICANCE OF THE STUDY
1.4 STATEMENT OF HYPOTHESIS
1.5 SCOPE OF THE STUDY
1.6 LIMITATION OF THE STUDY
1.7 DEFINITION OF TERMS.
CHAPTER TWO
2.0 REVIEW OF RELATED LITERATURE
2.1 INTRODUCTION
2.2 ACCOUNTING CONCEPT AND CONVENTION
2.3 PREPRATION OF FINAL ACCOUNT
2.4 BUDGETORY CONTROL
2.5 ORGANISATIONAL ACCOUNTS
2.6 ACCOUNTING PROCEDURES
2.7 CASH MANAGEMENT
2.8 PURCHASE OF THE GOODS AND SERVICES
2.9 SALES INCOME
2.10 PREPARATION OF SALARIES AND WAGES
2.11 INTERNAL CONTROL SYSTEM
2.12 FINANCIAL REPORT AND STATEMENT
2.13 CHART OF ACCOUNT
2.14 JOURNAL BOOK
2.15 THE GENERAL LEDGER.
CHAPTER THREE
3.0 RESEARCH DESIGN AND METHODOLOGY
3.1 SURVEY INSTRUMENT/SAMPLING PROCEDURE
- ORAL INTERVIEW
- OBSERVATION
- LIBRARY
- QUESTIONNAIRE
- SOURCE OF DATA
CHAPTER FOUR
4.0 DATA PRESENTATION AND ANALYSIS OF DATA
4.1 PRESENTATION AND ANALYSIS OF DATA
4.2 TEST OF HYPOTHESIS.
CHAPTER FIVE
5.0 SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS
5.1 FINDINGS
5.2 CONCLUSION
5.3 RECOMMENDATION.
BIBLIOGRAPHY
APPENDIX; QUESTIONNAIRE
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