earticle

영어

The purpose of this thesis is to study the way of usefulness increase for hotel accounting in Korea. The main results of the study are as follows ;
1. The establishment of hotel accounting standards are needed for comparability and matching.
2. Multiple financial reporting should be provided with the users.
3. Accounts should by classified in detail accounting to the characteristics of the hotel.
4. It is necessary for those hotel accounting experts who are the front line of the hotel industry 5. The establishment of hotel accounting association is urgently needed.