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TEST BANK for Hospitality Industry Financial Accounting 4th Edition with Answer Sheet (AHLEI) by Schmidgall, Raymond, Damitio & James | Complete 18 Chapters€26,99
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TEST BANK for Hospitality Industry Financial Accounting 4th Edition with Answer Sheet (AHLEI) by Schmidgall, Raymond, Damitio & James | Complete 18 Chapters
TEST BANK for Hospitality Industry Financial Accounting 4 Edition with Answer Sheet (AHLEI) by Schmidgall, Raymond, Damitio & James. ISBN 13: 8084. TABLE OF CONTENTS CH 1 Introduction to A ccounting CH 2 Accounting for Business Transactions CH 3 Accounting Adjustments CH 4 Completing the Accounting...
hospitality industry financial accounting 4th edit
test bank for hospitality industry financial
test bank
hospitality industry financial accounting
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Voorbeeld van de inhoud
, TABLE OF CONTENTS
CHAPTER 1 INTRODUCTION TO ACCOUNTING
CHAPTER 2 ACCOUNTING FOR BUSINESS TRANSACTIONS
CHAPTER 3 ACCOUNTING ADJUSTMENTS
CHAPTER 4 COMPLETING THE ACCOUNTING CYCLE
CHAPTER 5 INCOME STATEMENT
CHAPTER 6 BALANCE SHEET
CHAPTER 7 SPECIALIZED JOURNALS AND SUBSIDIARY LEDGERS
CHAPTER 8 CASH
CHAPTER 9 RECEIVABLES AND PAYABLES
CHAPTER 10 INVENTORY
CHAPTER 11 PROPERTY, EQUIPMENT, AND OTHER ASSETS
CHAPTER 12 CURRENT LIABLILITIES AND PAYROLL
CHAPTER 13 PARTNERSHIPS
CHAPTER 14 CORPORATE ACCOUNTING
CHAPTER 15 BONDS, LEASES, AND MORGAGES PAYABLE
CHAPTER 16 INVESTMENTS IN CORPORATE SECURITIES
CHAPTER 17 STATEMENT OF CASH FLOWS
CHAPTER 18 ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENTS
,2 260T Hospitality Industry Financial Accounting
CHAPTER 1
THE SUPERVISOR AND THE MANAGEMENT PROCESS
CHAPTER 1 MULTIPLE CHOICE
1. Which of the following events would be recorded as an accounting event?
a. A guest enters the dining room and is seated by a host.
b. A guest complains to front office representatives about a dirty guestroom.
c. A valet parks a guest’s vehicle.
d. A guest purchases a meal in a food outlet.
Answer: d
2. The branch of accounting that involves reviewing and evaluating documents, records, and
control systems is called:
a. financial accounting.
b. cost accounting.
c. managerial accounting.
d. auditing.
Answer: d
3. Which of the following groups has the most influence over the development of accounting
principles in the private sector?
a. Financial Accounting Standards Board (FASB)
b. Securities and Exchange Commission (SEC)
c. Internal Revenue Service (IRS)
d. Hospitality Financial and Technology Professionals (HFTP)
Answer: a
4. The organization that administers the certification programs for Certified Hotel Account
Executives and Certified Hotel Technology Professionals is:
a. the Internal Revenue Service (IRS).
b. the Securities and Exchange Commission (SEC).
c. Hospitality Financial and Technology Professionals (HFTP).
d. the Financial Accounting Standards Board (FASB).
, 260T Hospitality Industry Financial Accounting 3
Answer: c
5. The major disadvantage of the corporate form of business organization is:
a. double taxation.
b. limited liability.
c. difficulty in raising capital.
d. all of the above.
Answer: a
6. Regardless of the size of an operation’s accounting department, the diversity of its
responsibilities, or the number and types of reports produced, the accounting staff is
responsible for providing:
a. service.
b. clean rooms that are ready for sale.
c. inventory counts.
d. guest comment cards.
Answer: a
7. The generally accepted accounting principle of matching requires that:
a. accounting adjustments be made at least quarterly.
b. balance sheet accounts and income statement accounts match.
c. expenses be matched with the revenues they generate.
d. hospitality businesses use the cash basis of accounting.
Answer: c
8. The Tech Hotel purchased a computer for $3,000. The retail value of the computer per the
salesperson is $3,500; however, it is projected that the computer will have a market value
of only $2,500 one year from now. The cost principle dictates that the computer purchase
be recorded at the date of purchase for:
a. $2,500.
b. $3,000.
c. $3,500.
d. cannot be determined
Answer: b
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