Uniform System Of Accounts For Hotels (usah) As Used In Asia

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...for Hotels (USAH) is something that is an industry standard today. Many years ago, however, the International Association of Hospitality Accountants (IAHA)an organization currently called Hospitality Financial and Technology Professionals (HFTP) was what set the standard ("Uniform System," 2004). The protocol was then called the Uniform System of Accounts for the Lodging Industry (2004). The first edition of this was published as early as 1926 and this obviously existed well before the advent of computers (2004). The benefits of using such a system is that it creates standards and account classifications so that individuals will be guided in the preparation of financial statements as well as its presentation (2004). The result is the standardization that is suggested by the Uniform System of Accounts and is something that allows both...

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