Display of information on the income in accounting registers and reporting

Volodymyr Ivanovych Yevdoshchak, Yuliia Anatoliivna Manachynska


The article presents a study of theoretical, methodological and practical framework for displaying information on revenues and results of the hotels in the accounting records and reporting on the account of the complex nature of hotel services. It is shown the expediency of introducing a system of additional accounting records to display information about the income from the sale of hotel complex services to facilitate obtaining information about the financial results of internal operations of the hotel. It is proved that the current system of accounting records should be supplemented with additional analytical information if there is a generalization of information on effectiveness of of the hotel sector entities. Practical implementation of the analytical information will help display the information on received income and financial results by segment responsibility. Only the application of this approach to the construction of a system of accounting records will help the management of hotel industry businesses get detailed information about the formation of internal financial results of  segments.


income; hotel; accounting records; accounting; financial results

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