Traditional Culture Encyclopedia - Tourist attractions - What is the accounting scope of tourism and catering service enterprise accounting?
What is the accounting scope of tourism and catering service enterprise accounting?
the basic practice of accounting for tourism and catering service enterprises-an overview (I) the concept of accounting for tourism and catering service enterprises. Accounting for tourism and catering service enterprises is a branch of enterprise accounting and an important part of enterprise management. It takes money as the unit of measurement, adopts special methods to collect and process economic information, and organizes, controls, regulates and guides economic activities, which is a management activity seeking to optimize economic benefits. (II) Accounting Scope of Enterprise Accounting for Tourism and Catering Services (I) From the perspective of industrial structure, tourism and catering services belong to the tertiary industry, including tourism, catering and service industries. A. Tourism is an important sector of the national economy. It relies on tourism resources and tourist facilities to serve people's tourism. It is an industry with fast capital turnover and low exchange cost.
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