Using Main Courante and Daily Revenue Report Methods in Accounting of Daily Revenues in Touristic Accomodation Enterprises

Abstract

In today's globalised world, internationalisation is an obligation beyond being a choice and it is inevitable for the small and medium-sized accommodation enterprises to take place in this process. Since utilising from global opportunities depends on the protection of themselves from threats, their incomes should be tracked daily, and their internal control mechanism must be strengthened. With this purpose, the study aims to realise the room revenues of SMEs with Main Courante and other unit revenues with DRRs. For the accounting of the revenues Main Courante offset is given place, whereas for the control accounts the daily revenue report offset is preferred. Documents related to income record that can be used in the flow of the process in SMEs have been included. With this method, it is aimed to prevent losses and leaks, provide data flow towards accounting internal control system, sustain competitive advantage and contribute to the internationalization efforts.