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THE CONTROL OF REVENUES IN THE HOTEL INDUSTRY (AN AUDITING APPROACH

ABSTRACT
This study aims to find out the need for revenue control in hotel industry. It
also examines the impact of good accounting records in the growth and
survival of hotel industry as business.
The need for this study arose due to the claim that the hotel industry is one
of the biggest industry as well as important employer of labour in Nigeria. It
is also meant to emphasize generally on the need for good management
which should be in line with a good internal control system.
The study was meant to emphasize on the country records and
accounting staff of a hotel industry. Agura hotel was used for a case study.
Relevant material from various authors were put together in the course
of the study.
This work is divided into six chapters. Chapter one looked at hotel industry
generally as a hospitality industry. Chapter two tends to review some related
literature and explicitly discussed internal control concepts. Chapter three of
the paper talked about the method employed to get this work into light.
Chapter four showed Agura Hotel Abuja to explain the organizations under
the umbrella hospitality industry”. The chapter five of the work showed a
given data which was closely looked at. The last chapter; Six, gave the
summary of the findings, conclusion and Recommendation with the
references.

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