USALI Accounting Standards for Other Departments of Hotel
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USALI Accounting Standards for Other Departments of Hotel

In well-run hotels, every aspect of the business is planned, monitored, and controlled using the USALI framework. Understanding how this works with regard to the other operating department and Undistributed expenses is a prerequisite for any manager in the hospitality industry.

Instructor: Manish GuptaLanguage: English

About the course


There’s a well-known maxim in business studies: “You can’t manage what you can’t measure.” In the hospitality industry, the method used to control all aspects of the business is known as USALI, or the Uniform System of Accounting for Lodging Industries.

Why Is It so Important to Understand USALI in the Other Operating departments and Support functions Context?

Other operating departments propose unique ways to maximise their revenue and if support functions (A&G, S&M, POMEC) can damage the profitability if not understood well. These details can’t be presented in any haphazard manner, though.

Essentially the entire hotel industry, from New York to Bangalore, has settled on USALI as the gold standard for reporting and analyzing business performance. This decision has had the following benefits:

It’s easy to compare the relative performance of various hotels, even of different types.

  • It’s less likely that a hotel will fall into the trap of using inaccurate accounting practices.
  • Summarized information is easy to understand and quick to absorb.

For a hotel manager, the last point is especially important. Using the USALI scheme correctly makes compiling reports very easy. Neglecting to do so can easily cause you to end up with a jumble of “number spaghetti” nobody can make sense of.

Approaching USALI from the managing operations and cost management in these usually ignored departments gives a student a chance to get their feet wet with learning the system as a whole. This is mandatory for anyone who wishes to be promoted to a senior position, or someone with a financial background hoping to enter the industry.

What this Course Will Teach You:

This is an intermediate-level course. Though parts of it are challenging especially if you don’t have any accounting experience. Each idea is introduced step by step, though, in a syllabus comprised of 10 short lectures.


  • After working through the material, you will:
  • Know the standard definitions of the various necessary accounting terms used in USALI.
  • Understand how to calculate revenue and expenses for a hotel’s other operating departments and also support functions such as A&G, S&M, POMEC
  • Accurately differentiate between fixed and variable expenses.
  • Have a basic understanding of some USALI operating statistics.
  • Be able to draw up a profit-and-loss statement for other operating departments and supporting departments.

It is possible to learn USALI on the job. This course, however, will present the necessary concepts in an accurate, consistent, and systematic manner – without this theoretical framework, it’s very difficult to truly understand how proper accounting makes everyone’s jobs easier.


Meet Manish Gupta

Energetic, ambitious and Result-oriented professional, offering +15 years of extensive experience in Hotel Management, supporting hotel operations, Finance, Audit, Risk management, marketing and Customer experience.

Manish has hands-on experience in Hospitality finance, Financial Planning and Analysis, Managing Hotel operations (quality, marketing, peoples management and bringing change)

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