– An Effective Customer Billing System, a Panacea for Substance of Growth in the Hospitality Industry – 

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ABSTRACT

For any organization to achieve its goals there must be an . Internal control exists for the purpose of giving an organizational sense of direction and allowing for its growth.

The study, therefore, sought to find out the role auditing () functions play in controlling the activities of a corporate organization with special emphasis on Solrag and Destiny Hotel Ltd, Agbara, Ogun State, Nigeria.

To achieve the above objective, primary data was obtained as questionnaires were distributed to the members of staff of the hotel.

It was discovered that the plays a major role in controlling the activities of the organization thereby making its control system very effective.

Also, it is recommended that internal audit departments should seek to create awareness about its functions and importance to the staff of the organization.

It is also recommended that internal audit departments should carry out a regular review of the internal control systems in the hospitality industry.

TABLE OF CONTENTS

Title page………          I

Certification…………ii

Dedication…………       iii

Acknowledgement…………     iv

Abstract………        V

Table of content………      Vi

CHAPTER ONE:

  • Introduction
  • Background to the Study
  • Statement of the Problem
  • Significant of the study
  • Objectives of the Study
  • Scope of the Study
  • Research Questions
  • Research Hypotheses
  • Limitation of the study
  • Operational Definition of terms
  • Historical Background of the case study

CHAPTER TWO:

Review of related literature

2.1     Conceptual framework

2.1.2  The position of the hospitality industry in the Nigerian economy

2.1.3  The hotel industry

2.1.4  Organizational and Staffing Characteristics

2.1.5  Various Types of Hotel

2.2     Theoretical Framework

CHAPTER THREE:

  • Research methodology
  • Research design
  • Population
  • Sample and Sampling Techniques
  • Method of Data Collection
  • Reliability and Validity Tests
  • Method of Data Analysis

CHAPTER FOUR:

  • Data presentation and analysis
  • Data presentation and analysis
  • Test of hypothesis

CHAPTER FIVE:

  • Summary of findings, conclusion and Recommendation
  • Findings
  • Conclusion
  • Recommendation

References

Questionnaire

INTRODUCTION

A has a positive on the growth in the hospitality industry system, of interrelated objectives and fundamentals that can lead to consistent standards and that prescribes the nature, function, and limits of financial accounting and financial statements.” they are to be in accordance with standards issued from times to time by Accounting standard.

Hotel is defined by British law as a place where a bonafide traveler can receive food and shelter, provided he is in a position to pay and is in a fit condition to be received.

Hence, a hotel provides food and beverages, and lodging to travelers on payment. In turn, it has the right to refuse a traveler is drunk, disorderly, unkempt or is not in a position to pay for the services.

The is perhaps, one of the oldest commercial endeavors in the world. The first inns date back to the sixth century be and were the products of the urge to travel, spurred by the invention of the wheel.

REFERENCES

Chamber,  A.  D.  (2008):  Internal  Auditor:  Theory  and  Practice, London pitman.

Cook, et al (2005): Auditing philosophy and Techniques 4th  Edition. Houghten Company. New York.

Coper,  V.  R.  (1997),  Students  manual  of  auditing,  2nd   Edition, London, Geeand co, (Publishers)  Limited.

Cookey A .E (2003) , Research methods,1st  Edition,Onitsha,Abbot Books Limited.

De Paula (2007): The Principles of Auditing London 13th Edition

Ene, L. (2007: A dictionary of Accountant 7th  Edition. New Jersey Prentice Hall Inc

Howard, L. R. (2003: Auditing principles and practice 11th  Edition. Macdonald Evans. London.

Jack   C   .R.   (2007),   Auditing   2nd     Edition,   Dollas,   business publication, Inc

Meigs .W. B. and Meigs R .F (2005) Financial Accounting 3rd Edition McGraw Hill Book Co.

Millchamp, G. H. (2002): Auditing 8th Ed. Book power IEST London. Moris, H. (2009).

Basic Statistics .A modern Approach; New York

Harcourt   Brace Jovanovich, Inc 2nd Edition. Nwadighoha C, E (2004) Public sector accounting and audit.

Nwude, C, (2001).   Basic principle   of financial management E. P. Demark Publisher.

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