酒店會计标准手册.doc

HOTEL ACCOUNTING STANDARDS MANUAL INTRODUCTION ACCOUNTING AND INTERNAL CONTROLS The Purpose of Accounting and Internal Controls Accounting and internal controls serve to: A. Safeguard the Companys assets B. Secure the integrity of the Companys records and management information C. Ensure that all levels of management comply with the relevant procedures to achieve a high degree of consistency among hotels D. Ensure that the Company obtains value for money from its use of resources E. Achieve the Companys objectives economically, efficiently and effectively. Hotel operation requires t