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ACCOUNTING IN THE HOSPITALITY INDUSTRY A CASE STUDY OF SAVANNAH SUITE LIMITED, ABUJA

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ACCOUNTING IN THE HOSPITALITY INDUSTRY A CASE STUDY OF SAVANNAH SUITE LIMITED, ABUJA

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ACCOUNTING IN THE HOSPITALITY INDUSTRY

A CASE STUDY OF SAVANNAH SUITE LIMITED, ABUJA

ABSTRACT

To the topic, we know that   hotels industry are those industries that render rooms and meals services to various peoples in affordable price.

The outcome of this study is to highlight the value of accounting department in the hospitality industry (Hotels). The purposes of this course is to educated the operators of the industry D. how to channel accounting for the smooth running of the management.

Through accounting scope, they can dictate if the operation areas are in trouble and know how to rectify the problems.

Fro the purposes of this study, I will adopt the primary and secondary methods of collecting data.

 

TABLE OF CONTENTS

COVER PAGE

TITLE PAGE

APPROVAL PAGE

DEDCIATION

ACKNOWLEDGMENT

ABSTRACT

TABLE OF CONTENTS.

 

CHAPTER ONE:

  • INTRODUCTION
  • STATEMENT OF RESEARCH PROBLEMS
  • OBJECTIVE OF THE STUDY
  • SIGNIFICANCE OF THE STUDY
  • SCOPE OF THE STUDY
  • LIMITATION OF THE STUDY
  • STATEMENT OF HYPOTHESIS
  • DEFINITION OF TERMS

CHAPTER TWO

  • LITERATURE REVIEW
  • HISTORICAL DEVELOPMENT OF ACCOUNTING
  • DEFINITION OF ACCOUNTING
  • CLASSES AND TYPES OF ACCOUNTING
  • ACCOUNTING
  • ACCOUNTING AS PART OF INTERNAL CONTROL
  • THE ROLE, RELATIONSHIP OF THE ACCOUNT
  • ACCOUNTING PROCEDURE IN HOTELS
  • THE ACCOUNTIGN DIVISION OF SAVANNAH SUITE LIMITED
  • DEVELOPMENT IN ACCOUNTING PROCEDURES.

 

CHAPTER THREE

RESEARCH DESIGN AND METHODOLOGY
  • RESEARCH METHODOLOGY
  • DATA COLLECTION METHOD
  • RESEARCH DESIGN
  • JUSTIFICATION FOR INSTRUMENT USED
  • METHODS OF DATA ANALYSIS

 

CHAPTER FOUR

  • DATA PRESENTATION
  • ANALYSIS OF DATA
  • TEST OF HYPOTHESIS USING CHI-SQUARE

 

CHAPTER FIVE
  • SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATION
  • SUMMARY OF FINDINGS
  • CONCLUSION
  • RECOMMENDATION

BIBLIOGRAPHY

APPENDIX: QUESTIONNAIRE

 

CHAPTER ONE

  • INTRODUCTION OF THE STUDY

Many people think of accounting as a highly technical field, which can be understood only by professional accountants. Actually, nearly every pone practices accounting in one form or another on an almost daily basis. In  Quote, American Accounting Association (1999: p5) Define Accounting is the art of system of measuring the results of business activities, communicating and interpreting financial activities.

Whether one is preparing a household budget, balancing one’s check book, preparing one’s income tax  return or running general motors one is working with accounting concepts and accounting  information.

Another definition by Vickery, B.G. (1973: P15) principle s and practice of Book-keeping and Accounts. Accounting has often been called the language of business, as well as a language of communication in an organization, it is logical that a language should change to meet to changing needs of society. In accounting, the changes and improvements are continually being made. We live in an era of accountability. Although accounting has made it’s most dramatic progress in the field of business, the accounting function is vital to every unit of out society. An individual must account for his or her income, and must file income tax returns. Often an individual must supply personal accounting information in order to buy a car or home. To qualify for a college scholarship, to secure a credit card, o to obtain a bank loan. Large corporations are accountable to their stockholders, to governmental agencies and to the public. The federal government, the states, the cities, the school district, al must use accounting as a basis for controlling their resources and measuring their accomplishments. Accounting is equally essential to the successful operation of a business, a university, a fraternity, a social program, or city.

 

In every electric the voters must make decision at the ballot box on issues involving accounting concepts; therefore, some knowledge of accounting is needed by all citizens if they are to act intelligent in meeting the challenges of our society. The knowledge of accounting and the ability to use accounting information aid in making economic and political decision.

At this point, I will like to introduce the history of business hotels limited.

Benue hotels was built as a result of the completion of the Makurdi rail way/road Bridge opened on the twenty fourth (24th) May, 1932. It came into existence is the early seventy and was then known as a  great house. This guesthouse then used by top government officials, colonial   masters during state tours and officials visits. The bridge brought in a lot of visitors into Makurdi town, as the town was the first to have had such a long and attractive bridge. This also gave rise to accommodation demand in Benue State, hence the sprigging up of other hotels like the Makurdi Plaza Hotel, Bem Hotel, and also the government started the uncompleted 300-bed room international hotel (Sheraton Hotel).

The Makurdi guesthouse than turned to its present name Benue Hotels limited. 1986 when Nigeria is was divided up into nineteen states.

The Benue State Government owns 75% shares in Benue Hotels limited while the Nigerian hotels owns 24 shares. The Benue hotels limited is managed by the Nigerian Hotels; with their head quarters situated in Lagos.

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