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The organization that administers the certification programs for Certified Hotel Account Executives and Certified Hotel Technology Professionals is:
the Internal Revenue Service (IRS).
the Securities and Exchange Commission (SEC).
Hospitality Financial and Technology Professionals (HFTP).
the Financial Accounting Standards Board (FASB).
The major disadvantage of the corporate form of business organization is:
all of the above.
difficulty in raising capital.
Regardless of the size of an operation's accounting department, the diversity of its responsibilities, or the number and types of reports produced, the accounting staff is responsible for providing:
clean rooms that are ready for sale.
guest comment cards.
The generally accepted accounting principle of matching requires that:
hospitality businesses use the cash basis of accounting.
expenses be matched with the revenues they generate.
accounting adjustments be made at least quarterly.
balance sheet accounts and income statement accounts match.
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