This document discusses the accounts and expenses of hotel industries. It defines a hotel as an establishment providing lodging, meals, and guest services, with a minimum of six bedrooms and three private bathrooms. Hotels are classified by star ratings but there is no standard method. Revenue departments in hotels include accommodations, food and beverages, and services that directly earn revenue. Non-revenue departments support operations and include administration, personnel, finance, and housekeeping. Operational and running expenses are considered when determining room rates. Rates are set based on costs, expected returns, and room availability. Room occupancy rates measure the percentage of let-able rooms occupied by guests each day and period.

1. Presented to : Dr.Nandan velenker
Presented by :shivangi Tomar

3. Topic :
The accounts of hotel
industries . And their
expenses .

4. A commercial establishment providing lodging, meals, and other guest
services.
In general, to be called a hotel, an establishment must have a
minimum of six letting bedrooms, at least three of which must have
attached (unsuited) private bathroom facilities. Although hotels are
classified into 'Star' categories (1-Star to 5-Star), there is no standard
method of assigning these ratings, and compliance with customary
requirements is voluntary. A US hotel with a certain rating, for
example, is may look very different from a European or Asian hotel
with the same rating, and would provide a different level of amenities,
range of facilities, and quality of service.

5.  Accommodations to guests
/visitors /customers .
 Food and beverages
 professional and technical
service.
 Other facilities .

6. 1.Revenue earning department
2.Non revenue earning department

8.  Some big and modernize hotels also follows
this department which does not produce any
direct revenue from the hotels ,these include
 Administrative department
 Personnel department
 Finance and accounts department
 House keeping department

9.  Operational charges
 Running charges
 Standing charges

10.  Room tariff.
Determination of room tariff . Generally rooms rate is
fixed by taking following factors.
1.No of rooms available which can be hired out during a
particular time period .
2.Estimated cost of operation for the period.
3.Expected normal return on the investment.
Room tariff =estimated cost of operation
+expected normal return on investment/no of
available room which can be rented .

11.  Room occupancy rate
it refers as the percentage of rooms occupied
by the guests/customers to the let table
rooms available in the hotel. It is calculated
as follows .
Room occupancy rate = no, of rooms occupied
by the guests /no. of let table rooms available
in the hotel * 100
 Daily occupancy rate
 To determine room occupancy rate for the
day first of all daily occupancy of rooms has
to be determine .this can be calculated by
considering the following .

12.  A). No. of customers occupying the rooms
brought forward from the previous day .
 B). No. of customers who cheks – in during
the day .
 C). No. of customers who check- out during
the day .
 Bed occupancy =no of beds occupied by the
customer /no. of total beds available in the
hotel. *100

13.  Double occupancy rate = no , of total
customers –no. of rooms occupied /no of
rooms occupied *100