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Accounting Treatments Related To Accommodation And Complementary Services Provided By A Hotel Unit In Romania

Author

Listed:
  • Sorin-Constantin Deaconu

    (Faculty of Science University 1 Decembrie 1918 of Alba Iulia Alba Iulia, Romania)

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.

Suggested Citation

  • Sorin-Constantin Deaconu, 2011. "Accounting Treatments Related To Accommodation And Complementary Services Provided By A Hotel Unit In Romania," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(17), pages 41-46, November.
    • Handle: RePEc:aio:rteyej:v:1:y:2011:i:17:p:41-46
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    File URL: http://feaa.ucv.ro/RTE/017-06.pdf
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    References listed on IDEAS

    as
    1. Ruth Mattimoe & Will Seal, 2011. "Pricing in a Service Sector Context: Accounting and Marketing Logics in the Hotel Industry," European Accounting Review, Taylor & Francis Journals, vol. 20(2), pages 355-388.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    accommodation; accounting treatment; complementary services; revenue; hotel;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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