Uniform Systems of Accounts for the Lodging Industry

Uniform Systems of Accounts for the Lodging Industry ( USALI abbreviation ) is a standardized chart of accounts for the hotel and hospitality industry. It goes back to an initiative of the Hotel Association of New York City in 1926 and has been revised several times since then. The 11th version from January 1, 2015 is currently available.

development

In 1926, the Hotel Association of New York City published the first edition of the USALI. The aim was to introduce a uniform chart of accounts for the hotel industry; the publication is considered the first uniform, branch-related chart of accounts for an economic sector. To this end, a sub-organization called The Hotel Accountants Association of New York City was formed, which later became the Hospitality Financial and Technology Professionals . In 1961 a second USALI was published specifically for small hotels and motels, which was revised in 1979 and 1986. In 1996 this standard was merged with the original USALI and published as a uniform standard. Since then, the USALI has been revised at regular intervals.

The German version was first published in 2000 by the German Hotel and Restaurant Association in cooperation with Pannell Kerr Forster Munich under the title “Uniform operating accounting. The success control for hotels ”published. This version is based on the 9th edition of the USALI from 1996 and forms the basis for the software implementation of the standard by providers such as DATEV .

content

The purpose of the USALI is to make business indicators within the hotel industry comparable in terms of region, time and business. The presentation is based on profit centers , which in this context are referred to as departments. In addition to sample evaluations, the standard offers an extensive list of all conceivable costs in the industry with the associated department and the name of the relevant general ledger account . It also contains the definition of industry-wide key figures such as Average Room Rate (ARR) or Rooms Revenue per Available Room (RevPAR).

literature

• Hotel Association of New York City: Uniform Systems of Accounts for the Lodging Industry . American Hotel & Lodging Educational Institute, Lansing 2006, ISBN 978-0-86612-282-5 .
• German Hotel and Restaurant Association (Ed.): Uniform operating accounting. The success control for hotels . Interhoga, Bonn 2000, ISBN 978-3-933128-62-1 .

Web links

• Hospitality Financial and Technology Professionals: USALI 11th Edition , January 2015 (English)

Individual evidence

1. ^ Hotel Association of New York City: Uniform Systems of Accounts for the Lodging Industry. S. IX.