ACCOUNTING TREATMENT OF OPERATIONS IN PUBLIC CATERING SERVICES
ACCOUNTING TREATMENT OF OPERATIONS IN PUBLIC CATERING SERVICES
Author(s): Răzvan-Lucian VoneaSubject(s): Business Economy / Management, Accounting - Business Administration, Human Resources in Economy, Socio-Economic Research
Published by: Editura Universității Agora
Keywords: food service; restaurant; inventory items; retail price; menus; server / waiter / waitress; raw materials; individual producers / manufacturers;
Summary/Abstract: The existing article proposes to bring to light the organization and management approach in conducting the accounting in the food service businesses. I first introduced a short abstract presentation of the food service structure types in the Romanian legislation. I also established an intrinsic relationship between the hotel and hospitality industries as components of the touristic phenomenon exponentially developed worldwide in the last decades. I proposed some accounting cases concerning the accounting entries of different operations referring to the food service business.
Journal: Agora International Journal of Economical Sciences
- Issue Year: 12/2018
- Issue No: 1
- Page Range: 1-4
- Page Count: 4
- Language: English
