A Guide to the Use and Interpretation of the Uniform System of Accounts for the


If you have to prepare, read or refer to hotel operating management accounts or financial agreements you may have heard of the Uniform System and, if not, then maybe you should know more about it. The Uniform System is described as an industry specific responsibility accounting system.


The guide complements the official publication and is an essential tool for international users and readers to:


  • Understand the formats, terminology and features, especially the changes from earlier editions
  • Point out aspects of relevance to those who produce hotel accounts
  • Aid specialists involved in drafting and interpreting agreements referring to the Uniform System
  • Assist with training of accountants and non-accountants
  • Illustrate how statistics are used for monitoring and benchmarking performance
  • Provide explanations for those concerned with monitoring compliance

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