ABSTRACT
This research work has been designed purposely to determine the ways in which hotels keep proper accounting records. Hotels are industries that provide hospitality to people, making them have a home away from their normal homes; they are mostly a tourist sight for visitors in the country. They provide services such as rooms, meals and transportation and project the image of the country, in return for payment.
The central goal of this study is to bring to focus the relevance of accounting department to management efficiency in day to day running of the hotels. Recognize its scope and areas of problems, loopholes that could fraud. The result f the study led to the researcher accepting and formulating hypothesis, using both primary and secondary method of data collection. The researcher was able to conclude that accounting is of great importance not only to hotel industry but also to other industries, we hope that if the recommendations stated are followed religiously the hotel industry will stand the test of time and not liquidate.
TABLE OF CONTENTS
Title pageII
Approval pageIII
DedicationIV
AcknowledgementV
Table of contents VI
AbstractVIII
CHAPTER ONE
Introduction1
1.1Background of the study1
1.2Statement of Research Problem2
1.3Objective of the study3
1.4Significance of the study4
1.5Limitation of the study5
1.6Statement of hypothesis5
1.7Definition of terms6
1.8Brief history of Joe-Continental Hotel Ltd.9
CHAPTER TWO
Literature Review11
2.1Historical Development of Accounting11
2.2Development in Accounting Standard and Procedures18
2.3Accounting37
2.4Accounting as part of Internal Control43
2.5The Role, Relationship of the Accountant50
2.6The Accounting Division of Joe Continental Hotel Ltd.54
CHAPTER THREE
Research Methodology
3.1Research Design57
3.2Area of the study58
3.3Population of the study58
3.4Sample and sampling procedures59
3.5Instrument for data collection60
3.6Validity of the study
3.7Reliability of the study64
3.8Method of administration of instruments64
3.9Method of data analysis.65
CHAPTER FOUR
4.0Data Analysis and Interpretation66
4.1Presentation of data68
4.2Test of hypothesis75
CHAPTER FIVE
5.0Summary, Conclusion and Recommendation82
5.1Introduction82
5.2Summary of findings82
5.3Conclusion83
5.4Recommendation84
Bibliography86
Appendix.87