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Gain a solid grasp of the Uniform System of Accounting for Lodging Industries (USALI) and enhance your financial management skills specific to the lodging industry. Explore revenue recognition, expense management, room division statistics, P&L analysis, and resource allocation. By course completion, confidently navigate financial operations and drive profitability in lodging establishments.

Course Price:
Original price was: £194.00.Current price is: £19.99.
Course Duration:
3 hours, 1 minute
Total Lectures:
Total Students:
Average Rating:


The Uniform System of Accounting for Lodging Industries (USALI) is the foundation for financial reporting in the hospitality sector. In this comprehensive course, you will delve into the fundamentals of USALI, enabling you to effectively manage and analyze financial data specific to the lodging industry. The course begins with an Introduction to USALI, providing an overview of its significance and the principles it encompasses. You will gain a solid understanding of the structure and guidelines set forth by USALI, preparing you for more advanced topics.

One of the core aspects covered in this course is Revenue. You will explore various revenue streams in lodging establishments, learning how to accurately record and report revenue in accordance with USALI standards. Understanding revenue recognition principles and revenue management strategies will be key to maximizing profitability. Expenses play a crucial role in the financial health of lodging establishments, and this course will equip you with the knowledge and skills to effectively manage them. You will learn how to identify and classify different expense categories, ensuring accurate expense allocation and reporting.

Room Division Statistics and Reports are essential for evaluating performance and making informed business decisions. Through this course, you will gain insights into key room division statistics, occupancy rates, average daily rates (ADR), and revenue per available room (RevPAR), among other important metrics. Profit and Loss (P&L) Analysis and Resources are critical for assessing financial performance. You will delve into the intricacies of P&L statements, analyzing revenue and expense trends to identify areas of improvement and implement effective cost-control measures.

By the end of this course, you will have a comprehensive understanding of the Uniform System of Accounting for Lodging Industries, enabling you to confidently navigate financial operations and make informed decisions to drive profitability in the lodging industry.

What Will You Learn?

  • The significance and principles of the Uniform System of Accounting for Lodging Industries (USALI).
  • How to accurately record and report revenue in accordance with USALI standards.
  • Various revenue streams and revenue management strategies specific to the lodging industry.
  • Effective management of expenses and accurate expense allocation.
  • Key room division statistics and reports, including occupancy rates, ADR, and RevPAR.
  • Analyzing and interpreting Profit and Loss (P&L) statements to assess financial performance.
  • Identifying trends and areas for improvement in revenue and expenses.
  • Implementing cost-control measures to drive profitability in lodging establishments.
  • Developing skills to make informed business decisions based on financial data.
  • Understanding the resources and tools available for financial analysis and reporting in the lodging industry.

Who Should Take The Course

  • Hospitality professionals working in lodging establishments, including hotel managers, financial controllers, and revenue managers.
  • Accounting and finance professionals looking to specialize in the lodging industry.
  • Individuals aspiring to pursue a career in the hospitality industry, particularly in hotel finance and operations.
  • Entrepreneurs and owners of lodging establishments seeking to gain a deeper understanding of financial management and reporting in the industry.
  • Students or graduates of hospitality or accounting programs who wish to enhance their knowledge and skills in lodging industry accounting.
  • Professionals in related industries, such as travel and tourism, looking to expand their knowledge of financial operations in the lodging sector.
  • Consultants and advisors working with lodging establishments, providing financial guidance and analysis.
  • Anyone with a keen interest in the financial aspects of the hospitality industry, specifically in lodging establishments.


  • Basic knowledge of accounting principles and concepts.
  • Familiarity with financial statements, such as income statements and balance sheets.
  • Understanding of basic mathematical calculations and percentages.
  • Proficiency in using spreadsheet software, such as Microsoft Excel or Google Sheets.
  • Access to a computer or device with a reliable internet connection.

Course Curriculum

    • 1. Introducing Hotel Operating Structure-Profit Centers 00:02:00
    • 2. Introducing Hotel Operating Structure-Support Centers 00:03:00
    • 3. Explaining the main Profit & Loss Statement 00:08:00
    • 4. Room Profit & Loss – Transient Market Segment 00:10:00
    • 5. Rooms – Group Market Segment Explained 00:08:00
    • 6. Rooms Division – Contract Revenue and Other Room Revenue 00:05:00
    • 7. Other Rooms revenue consideration – Packages Barter Loyalty program 00:08:00
    • Structure of Room Departmental Expenses 00:09:00
    • Labour cost Departments and Positions 00:04:00
    • 10. Labour cost Departments and positions 00:06:00
    • 11. Other Labour cost items for Room Division 00:11:00
    • 12. Room Expenses A-d 00:16:00
    • 13. Room Expenses E-R 00:22:00
    • 14. Room Expenses S-Z 00:04:00
    • 15. Intro to Section on Room Statistics 00:01:00
    • 16. Ocupancy Statistcis definitions 00:24:00
    • 17. Formulas for Room Statistics 00:05:00
    • 18. Room Statistics Report to help understand P&L 00:12:00
    • 19. Understanding what are variable expense and fixed.. showing P&L aalysis 00:17:00
    • 20. Closure Video for Rooms Module 00:01:00
    • Order Certificate 00:05:00

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