Financial Accounting in tourism - Emilia Gabroveanu

Information has become the only inexhaustible resource, a good human being who is vocation. We must recognize that a significant part of the information conveyed in the economic environment is the accounting information, especially information indispensable in a market economy. Knowledge of accounting must be not only the organizer and head of accounting, but also by those who manage and respond to the assets of an undertaking.

"Accounting is the most important source of information of a nation", said in a reference work, Oskar Morgestern.

This paper aims, and readers will confirm the application of accounting information, their synthesis, control and specific action depending on the usefulness of the information provided.

The content and structure of the paper entitled "Financial Accounting tourism 'is addressed to students who do not specialize in accounting, but studying this discipline, as part of courses in economics, hotel management, tourism or other area. In its context, the work captures the significant issues that relate to financial accounting and is structured to fit the sequence established for classes of Auditors accounts of the General Plan.

Thematic work is focused on the principles, rules and methodology of accounting for specific economic operations of the tourism industry: retail, catering, services, economic operations on fixed assets, inventories, settlements with third parties.

In developing this paper, the author tried to scientifically complex accounting methods and calculations and make them a strong connection with the organization of the accounting practice of tourism companies, along with a systematic and methodical treatment of the practical realities.

Recipients accounting information provided by the work being mainly students and other professionals interested in the economic field, the author have proposed a theoretical presentation of practical applications supported solved. The idea of ​​continuing education through self-programming, is presented in each chapter a set of questions whose answer requires going through chapter and several applications to solve. In this way it combines theory with practice and can appreciate the knowledge.

Taking into account the above, the author expresses his optimism that this appearance will be received with interest the editorial and documentary material will be useful for all those whom it is addressed, students in higher economic education, which is a financial accounting subjects important economic agents to conduct proper accounting and management process to ensure the necessary information to