Bog'liq Professional Front Office Management Pearson New International Edition by Robert Woods, Jack D. Ninemeier, David K. Hayes, Michele A. Austin (z-lib.org)
FRONT OFFICE SEMANTICS Certified public accountant (CPA): Designation given to an individual who has passed a national quali-
fying examination related to accounting practices and principles. CPA designations are granted and
administered by state boards of accountancy.
Controller: Individual (or department) in a hotel responsible for maintaining the back-office accounting
system.
Accounting Fundamentals If the hotel managers who read their property’s financial statements are to have faith
in the information, they must know and understand the principles and practices used
to collect and report the data. If they do not, or if those reporting the information
The FOM and controller work closely to ensure accurate financial management.