ACCOUNTING TREATMENTS RELATED TO ACCOMMODATION AND COMPLEMENTARY SERVICES PROVIDED BY A HOTEL UNIT IN ROMANIA

These The main goal of the economic activity in the hotel industry is the provision of services to meet customer needs in the best conditions and at a high level of service quality. The paper contains a series of case studies that highlight the accounting treatment of the main operations related to the accommodation activity in various situations: the price of breakfast included in room rates; collecting the mountain rescue tax and the resort tax from tourists staying in tourist areas, etc. Our approach aims to outline the complexity of the accommodation activity and of complementary services in a hotel.