업종별 회계처리준칙 실태조사 - 국내외 숙박업회계처리 준칙을 중심으로

This study`s purposes are to investigate the industry-specific accounting standard and uniform system of accounts for the lodging industry to analyze and point out factors involving the solution of these problems and to convince the involved accounting standard drafters the need for establishment and unification of lodging industry accounting, and also to persuade them to have more extensive understanding of it.