HOSPA Hospitality Finance, Revenue and IT Professionals

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The latest 'food for thought' from HOSPA on trends and hot topics affecting those working in the hospitality industry. On a regular basis we will post on the blog across a range of issues that impact the everyday working lives of HOSPA members, to help them become more informed, up to date and be able to debate on the key issues impacting the hospitality industry.

25

Aug
2016

HOSPA CEO Jane Pendlebury looks ahead to HOSPACE

Written by Jenny Rose.
August is a funny month for business. So many people are away (I'm writing this from a boat on the Norfolk Broads) meaning that it's hard to get any project completed and yet those working - as I was last week - are determined to clear some of the backlog ...

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17

Aug
2016

HOSPA Finance course provides stepping stone to CIMA

Written by Debra Adams.
The HOSPA Education and Training Programme in Financial Management provides the first step to pursuing a career in business and finance in the hospitality sector. The course content is based on best practice in the sector and follows the guidance and recommendations of the Uniform System of Accounts for the ...

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26

Jul
2016

Join us

Written by Jane Pendlebury.
Over the summer, we have a goal to achieve! Perhaps you can help? We would like to strengthen and grow the HOSPA membership. We know our members value being part of HOSPA. We are hoping that even more hospitality professionals will join us to reap the rewards of our unrivalled ...

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26

Jul
2016

The impact of leaving the EU on the UK hospitality industry and the profession’s influence on the rest of Europe to be scrutinised at HOSPA’s 11th annual HOSPACE2016 Conference and Exhibition on 10 November

Written by Jane Pendlebury.
The impact of leaving the EU on the UK hospitality industry and the profession’s influence on the rest of Europe to be scrutinised at HOSPA’s 11th annual HOSPACE2016 Conference and Exhibition on 10 November In a post-Brexit Britain, the impact of leaving the EU on the UK hospitality industry and ...

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18

Jul
2016

Are you Auditing or Interpreting Hotel Accounts in 2016 - Part 8 Tips and Service Charges

Written by Howard Field.
There is the potential for much confusion about the nature and accounting treatment of these items. Here are some pointers and indicators to help to understand the issues and to interpret hotel data where they apply. The term hotels includes rooms, restaurants, bars and related services. There is no one ...

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28

Jun
2016

Hotel Accounting Blog Author's Note

Written by Howard Field.
Author's NoteI would like to share with my readers the intent of these blog articles and what I wanted to achieve with them.Having spent 50 years in the hotel industry experiencing a variety of finance related roles, one area where I believe there has been little progress is the guidance ...

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27

Jun
2016

Interpreting and Auditing Hotel Accounts in 2016 - Part 7 Key Financial Accounting Issues Replacement Reserve, Current and Fixed Assets, Capitalisation and Depreciation

Written by Howard Field.
Hotel operating accounts that follow the USALI standards focus on the elements of revenues and costs that reflect the trading results of the business, down to EBITDA. How other financial costs and movements of assets and liabilities and are controlled and accounted for by the Uniform System of Accounts for ...

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01

Jun
2016

Interpreting and Auditing Hotel Accounts in 2016 - Part 6 The Hotel Operating Statement Financial Accounting Issues

Written by Howard Field.
Interpreting and Auditing Hotel Accounts in 2016 - Part 6 The Hotel Operating Statement Financial Accounting Issues The USALI is principally a management accounting structure. This means that allocations of revenues and costs may not accord with relevant financial reporting standards or those necessary for taxation computations. Here are some ...

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06

May
2016

Interpreting and Auditing Hotel Accounts in 2016 - Part 5 The Hotel Operating Statement con-tinued

Written by Howard Field.
In Part 4, the overall format and content of the USALI Summary Operating Statement and makeup of the Total Operating Revenue was covered. The categorisation of Revenues and Costs in the USALI is based on a departmental structure. In this Part, the focus will be on the remainder of the ...

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03

May
2016

The Iceberg is Here - By Howard Field

Written by Howard Field.
It’s all happening now and what are we going to do about it ? The hospitality industry is enormous and vitally important to the UK economy. How does it happen that a subject like this falls on to the government to dictate to the industry what should be good practices? ...

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