An application for increasing the effiency of accounting organization and internal control system in hospitality establishments

In addition to constitution of accounting information, contemporarybusiness establishments should control the accuracy of these items andorganize the personnel, instruments and also records which will communicatewith decision makers for enlargement against increasing competitioninfluence.Seen from this aspect, accounting organization in businesses can bedefined as ?Accounting organization is composed of determination ofaccounting function-oriented activities, subdivision of these activities andcorrelation of these activities to each other?. Internal control system is relatedwith the procedures of business management such as procurement ofaccuracy, reliability and timeliness of accounting data and also determinationof activity appropriateness according to business policies. Gathering, savingand processing of data that are necessary for management requires thesupport of an accounting organization and internal control system.In hospitality businesses, the possibility of misconceptions anddeceptions is higher than the other enterprises because of labor-intensiveservice, the amount of income centers, monetary affairs and the sales ofproducts with high unit-value. For this reason, it is more important that thehotel management should make arrangament because of preventingmisconceptions and deceptions. In hotel establishments, there should be anaccounting organization and effective internal control system for avoidingthese problems. In our study, we tried to search the effectiveness ofaccounting organization and internal control system of Princess Hotel whichis a five-stars hospitality business in zmir. However, it is tried to assess thecurrent situation of the hotel and enhance proposals in the light of findings.Key Words: 1- Accounting Organization, 2- Internal Control, 3- HospitalityEstablishments, 4- Efficiency