ACCOUNTING TREATMENTS RELATED TO ACCOMMODATION AND COMPLEMENTARY SERVICES PROVIDED BY A HOTEL UNIT IN ROMANIA

Sorin-Constantin Deaconu
Additional contact information
Sorin-Constantin Deaconu: Faculty of Science University 1 Decembrie 1918 of Alba Iulia Alba Iulia, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2011, vol. 1, issue 17, 41-46

Abstract: These The main goal of the economic activity in the hotel industry is the provision of services to meet customer needs in the best conditions and at a high level of service quality. The paper contains a series of case studies that highlight the accounting treatment of the main operations related to the accommodation activity in various situations: the price of breakfast included in room rates; collecting the mountain rescue tax and the resort tax from tourists staying in tourist areas, etc. Our approach aims to outline the complexity of the accommodation activity and of complementary services in a hotel.

Keywords: accommodation; accounting treatment; complementary services; revenue; hotel (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2011
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://feaa.ucv.ro/RTE/017-06.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2011:i:17:p:41-46

Access Statistics for this article

Revista Tinerilor Economisti (The Young Economists Journal) is currently edited by Ionascu Costel

More articles in Revista Tinerilor Economisti (The Young Economists Journal) from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Ionascu Costel ().