Skip to content

Padhai By Astra Cloud

BHM324 Hotel Accounting

Hotel Accounting notes

8 chapter notes, in syllabus order. Each starts with the key points.

Unit 1

Hotel Accounting Basics: Definitions, Scope, Users & SystemsUnit 1 of Hotel Accounting introduces the core concepts of hotel accounting, explaining its definition, scope, objectives, users, and the unique accounting systems used in hotels like the Uniform System of Accounts for the Lodging Industry (USALI).11 min read

Unit 2

Accounting Concepts & Principles: Rules & Real-World Hotel UseUnit 2 of Hotel Accounting explains the foundational rules (concepts and principles) that govern hotel financial records, including dual-entry, accrual basis, and matching—with Nepali business examples, visual ledgers, and exam-focused applications.17 min read

Unit 3

Journal, Ledger and Trial Balance · note coming

Unit 4

Cash Book & Bank Reconciliation: Records, Errors & ReconciliationUnit 4 of Hotel Accounting covers the cash book (single-column, double-column, petty cash), bank reconciliation statements, and how to identify and correct discrepancies between hotel records and bank statements—essential for managing cash flows in hospitality businesses.6 min read

Unit 5

Uniform System of Accounts for Hotels: Chart of Accounts, Classifications & ApplicationsUnit 5 of Hotel Accounting introduces the Uniform System of Accounts for the Lodging Industry (USALI), a standardized framework for classifying hotel transactions, accounts, and financial statements. This note covers its chart of accounts structure, departmental classifications, operating vs. non-operating accounts, an19 min read

Unit 6

Front Office Accounting & Night Audit: Records, Audits & ReconciliationUnit 6 of Hotel Accounting covers the daily accounting tasks in hotel front offices—guest ledgers, folio reconciliation, night audit procedures, and how to prepare front office reports like occupancy reports, guest accounts, and management reports. It explains the role of the night auditor, the flow of transactions fro13 min read

Unit 7

Departmental Accounting: Segregation, Control & Performance AnalysisUnit 7 of Hotel Accounting explains how to divide a hotel’s operations into departments (F&B, Housekeeping, Kitchen, etc.), record their transactions separately, and analyze their profitability using departmental ledgers, cost centers, and performance reports—with real-world examples from Nepali hotels and global chain21 min read

Unit 8

Final Accounts of Hotels · note coming

Unit 9

Depreciation: Methods, Calculations & Hotel ApplicationsUnit 9 of Hotel Accounting covers depreciation—how to allocate the cost of fixed assets over their useful life, including straight-line, diminishing balance, and sum-of-years’ digits methods, with real-world hotel examples and exam-focused calculations.15 min read

Unit 10

Computerized Accounting in Hotels: Systems, Automation & ControlsUnit 10 of Hotel Accounting explores how modern hotels replace manual bookkeeping with computerized systems (ERP, POS, and cloud accounting), covering software features, data security, audit trails, and real-world implementations like eSewa’s payment reconciliation or Pathao’s dynamic pricing. Learn how automation redu15 min read