Organizing Accounting in the Establishments of Hotel, Restaurant and Tourism Sphere

(Pages 947-954)

Liudmyla Sokolenko1,*, Olesia Dolynska2, Maryna Kryvoberets3, Lіudmyla Sakhno4 and Olesia Fe doruk5
1Professor, Doctor Sciences of Economic, Department of Accounting, Auditing and Taxation, National Academy of Statistics, Accounting and Audit.
2Associate Professor of the Department of Tourism, Theory and Methods of Physical Culture and Valeology, Doctor of Philosophy (field of knowledge: Natural Sciences; specialty: Earth Sciences); Associate Professor., Humanitarian-Pedagogical Academy, Khmelnytskyi, Humanitarian Faculty, Department of Tourism, Theory and Methods of Physical Culture and Valeology.
3Associate Professor of the Department of Tourism Organization, Interregional Academy of Personnel Management.
4Associate Professor of the Department of Finance, Accounting and Taxation., Candidate of Sciences (Economic), Faculty of Economics and Business, Dmytro Motornyi Tavria State Agrotechnological University.
5PhD, Senior teacher of the Department of Information and Document Communications, National University of Ostroh Academy.


Hotel, restaurant and tourist types businesses in current conditions of rapid development of globalization processes have turned into one of the most dynamic, large-scale and profitable spheres of services in the world. Arranging relevant accounting is one of the prerequisites for the successful functioning of both the hotel and restaurant business and tourism companies. It creates such a system of obtaining information that will ensure effective establishment management and increase income from its activities. There is no single approach to implementing accounting in these areas, forasmuch as these are specific types of activities consisting of trade, production and provision of services, which determine the specifics of arranging accounting in these spheres. The purpose of the academic paper is to identify the features of organizing accounting of enterprises in the hotel, restaurant and tourism spheres, as well as to clarify the most significant tendencies in the scientific literature on issues related to the research topic. In the course of the research, the analytical and bibliographic method was used to study the scientific literature on the accounting of establishments in the hotel and restaurant business and in tourism companies. At the same time, induction, deduction, analysis, synthesis of information, system-structural, comparative, logical-linguistic methods, abstraction, and idealization were applied to study and process data. Moreover, the survey was conducted by the research authors in online mode to practically clarify the most significant issues related to the features of accounting in companies in the hotel, restaurant and tourism sphere. Based on the research results, the primary and most significant theoretical aspects of the issue of accounting in the establishments of the hotel, restaurant and tourism sphere were revealed. Along with this, the standpoints of scientists and chiefs of the hotel, restaurant and tourism business regarding the key aspects of this issue were investigated.


Accounting, processing of accounting data, hotel and restaurant establishment, recording of economic transactions, expenditure account, costing of the production process, features of tourist activities.

How to Cite:

Liudmyla Sokolenko, Olesia Dolynska, Maryna Kryvoberets, Lіudmyla Sakhno and Olesia Fe doruk. Organizing Accounting in the Establishments of Hotel, Restaurant and Tourism Sphere. [ref]: vol.21.2023. available at:

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