UNIFORM SYSTEM OF ACCOUNTS
FOR THE LODGING INDUSTRY
Eleventh Revid Edition
HFTP Annual Convention
Dallas, Texas
October, 2013
Prentation Outline
flip•The Process for Updating the USALI •Summary Operating Statement
–Operating Departments
–Undistributed Departments
–Non-Operating Income and Expens
–Labor
•Financial Statements
•Financial Ratios and Operating Metrics •Revenue and Expen Guide •Timeline for Implementation •Questions and Answers
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Who is Responsible For Changes •Hotel Association of New York City
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countrycode•American Hotel and Lodging Association
Education Institute –Publisher
Financial Management Committee -Author •Hospitality Financial Technology Professionals
Committee Membership •Hotel Industry Constituents
Individual Hotel Owners
Hotel Chains
Educators
Public Accounting
Smith Travel Rearch / PKF Consulting
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Owner Reprentatives / Ast Managers
Management Companies
Consultants
The Process
dorian gray•Financial Management Committee of the AH&LA
•First Meeting -November 2011
–Process started with a review of 2011 survey of HFTP members.dame
–Each committee member added their own issues.goal是什么意思
•Sub-Committees Tasked With Different Sections of the Book
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•Quarterly meetings
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–Discussions
–Rearch
–Votes (simple majority)
