The Uniform System of Accounts 

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The Uniform System of Accounts was first published in 1926 by the Hotel Association of New York. The "Uniform System" has since become a recognised, standard format for the preparation and presentation of financial data for hotels.

 

The USALI provides guidance for standardised financial reporting and analysis, critical for effective management and benchmarking. The newly-published 12th Revised Edition published by HFTP has a focus on increased reporting transparency.

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The following resources are provided to help you learn more about the USALI.

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