Accounting Treatment of Operations in Public Catering Services

Authors

  • Răzvan Vonea

DOI:

https://doi.org/10.15837/aijes.v12i0.4001

Abstract

The existing article proposes to bring to light the organization and management approach in conducting the accounting in the food service businesses. I first introduced a short abstract presentation of the food service structure types in the Romanian legislation. I also established an intrinsic relationship between the hotel and hospitality industries as components of the touristic phenomenon exponentially developed worldwide in the last decades. I proposed some accounting cases concerning the accounting entries of different operations referring to the food service business.

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Published

2020-08-17

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