Uniform System of Accounts for the Lodging Industry
with Answer Sheet
The Uniform System of Accounts for the Lodging Industry establishes standardized formats and account classifications to guide individuals in the preparation and presentation of financial statements for lodging operations. The publication is a joint effort of the Hotel Association of New York City and the Financial Management Committee of the American Hotel & Lodging Association (AH&LA), with funding from Hospitality Financial & Technology Professionals (HFTP). Purchasers of both the print and digital versions will receive a keycode that provides access to downloadable Excel templates of all financial statements and supporting schedules, as well as a searchable Revenue and Expense Guide. Readers will also be able to receive updates to the book and ask questions on topics related to the book s content.