What are the accounting subjects of hotel accounting, and what is the difference from business accounting 7?

Main accounting subjects of the hotel: 1. Asset category 10 1 cash 102 bank deposit 109 other monetary funds 1 1 short-term investment 16 accounts receivable 16 bad debt reserve 65438. 438+02 1 raw materials 122 fuel 124 low-value consumables 126 materials and supplies 128 inventory goods 13 1 prepaid expenses1. 5 Accumulated Depreciation 156 Fixed Assets Cleaning 159 Construction in Progress 16 1 Intangible Assets 17 1 Deferred Assets 18 1 Loss and Overflow of Property to be Processed 2 Kloc-0/ 1 Payable Wage 26 Owner's Equity Class 30 1 Paid-in Capital 31Capital Reserve 3 13 Surplus Reserve 32 1 Profit Distribution for this year 4. Profit and loss category 50 1 main business income 502 main business cost 503 sales expenses 504 business tax and surcharges 51management expenses 5 12 financial expenses 52 1 investment income 53 1 non-operating income 532 non-operating expenses borrowing main business cost borrowing raw materials accounting.