Hotel Accounting

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Hotel Accounting

Table of Content



Marriott International Inc1

Hilton Worldwide1

Wyndham Worldwide Corporation2

Starwood Hotels & Resorts Worldwide2


Revenue per Available Room3

Current Ratio3

Net profit %4

Earnings per Share5

Debt per Room5

Owner Equity Per room6



Hotel Accounting


International hotel success is due to the quality and due to the continued expansion and services to the consumer; they had assist in making huge network across the globe. The international hotel chains have started to develop the first spa-resorts, which are now a great success. The vast majority of the world resorts are hotel complexes international networks.

The hotels which has been chosen for this assignment are Marriott International Inc, Hilton Worldwide, these two are the most luxury hotels while Wyndham Worldwide Corporation and Starwood Hotels & Resorts Worldwide Inc.


Marriott International Inc

Marriott International, Inc. public traded U.S. luxury hotel chain that has hotels all over the world. New investments are part of a global expansion plan of the company, which aims at accelerated development of global markets.

Hilton Worldwide

Hilton Worldwide is an American company that owns and manages network of hotels and resorts. This operates an international network of Hilton Hotels & Resorts. According to Hoovers in 2011 annual revenues of the company was $ 7.8 billion.

Wyndham Worldwide Corporation

Wyndham Worldwide is a holding company of the United States with headquarters in Parsippany, New Jersey. Wyndham Worldwide is listed on the S & P 500. In 2008, Wyndham Worldwide acquire $150 million hotel chains Microtel Inn & Suites and Hawthorn and tilted as publicly listed company. They offer good accommodation and better quality equipped room at reasonable price.

Starwood Hotels & Resorts Worldwide

Starwood Hotels & Resorts Worldwide is an international hotel chain that is headquartered in White Plains, New York. This company owns, operates, manages and franchise establishments catering under its eight brands. As of 25 November 2005 the firm owned, managed and had more than 850 franchised hotels in 95 countries with a total of 232,000 rooms and 145,000 employees. Starwood Preferred Guest is its customer loyalty program. They international hotel chain are often smaller hotels managed by their owners and belonging to a chain specializing in this level range (

Financial Position

Revenue per Available Room

The graph shows Revenue per available room and Wyndham Worldwide Corporation is generating highest revenue among four hotels chains followed by Hilton worldwide and Starwood and Marriott are almost in same trend. Furthermore, Wyndham Worldwide Corporation has been offering excellent quality not only in home country but also in other countries and has been given priority and respect to their entire customers which has not been given by Marriott and Hilton.

These hotels give more consideration to the high and big stock people of the county and especially corporate people. They quality is average if it is compared with Wyndham Worldwide Corporation and Starwood (

The following graph indicates the current ratio of hotels that is the liquidity of the company.

Current Ratio

Starwood is more liquid among four chosen hotel while Marriott is the least liquid. The reason for this is the profit which has been constantly ...
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