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CertifiedHospitalityAccountantExecutive(CHAE)ReviewTheseReviewNotesfortheCHAEExaminationAreBasedontheCHAEStudyGuideVolumes1and2PublishedByTheEducationalInstituteofTheAmericanHotel&MotelAssociationLansing,MITheseReviewNotesfortheCHAEExaminationWerePreparedByStephenM.LeBruto,Ed.D,CPA,CHAEHFTPProfessorofHospitalityFinancialManagementandTechnologyAssociateDeanandAssociateProfessorRosenSchoolofHospitalityManagementUniversityofCentralFloridaOrlando,FLCertifiedHospitalityAccountantExecutive(CHAE)DesignationHospitalityFinancialandTechnologyProfessionalsCHAEExamination–FiveParts•FinancialAccounting•ManagerialAccounting•AssetManagement•HospitalityTaxandLaw•HospitalityOperationsPartI-FinancialAccountingIntroductiontoAccountingQuestionsAnsweredforHospitalityManagersFromAccounting•Howmuchcashisavailabletopaybills?•Whatwasthetotalpayrolllastpayperiod?•Whatamountofpropertytaxesdidwepaythisyear?•Whatamountofinterestdidwepayonlong-termdebtlastyear,andhowmuchmustbepaidduringthecurrentyear?•Howmuchdoesacurrentguestowethehotel?•Whatwerethetotalfoodsalesforthedinnerperiodlastnight?•Whatamountoffoodinventorywasonhandatthebeginningofthemonth?•Whendidwepurchasethekitchenrange,andhowmuchdiditcost?•Howmuchdoweowethebankonthemortgage?•Whatarepayrollcostsasapercentageofroomsales?•Whatamountofdividendsdidwepaytostockholdersthispastyear?•Whatistheratiooffoodandbeveragesalestoroomsalesthispastmonth?•Howmuchdoweowethemeatpurveyor?•Whenistheutilitybill,receivedyesterday,due?Accounting•TheAmericanAccountingAssociationdefinesaccountingas“theprocessofidentifying,measuring,andcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersoftheinformation.”Bookkeeping•Clerical•Routine•PartofAccountingAccountingisaProfession•Financial•Cost•Managerial•Tax•Auditing•AccountingSystemsOrganizationsThatInfluenceAccounting•AmericanInstituteofCertifiedPublicAccountants(AICPA)•FinancialAccountingStandard
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