This research work has been designed purposely to determine the ways in which hotels keep proper accounting records.  Hotels are industries that provide hospitality to people, making them have a home away from their normal homes; they are mostly a tourist sight for visitors in the country.  They provide services such as rooms, meals and transportation and project the image of the country, in return for payment.

The central goal of this study is to bring to focus the relevance of accounting department to management efficiency in day to day running of the hotels.  Recognize its scope and areas of problems, loopholes that could fraud.  The result f the study led to the researcher accepting and formulating hypothesis, using both primary and secondary method of data collection.  The researcher was able to conclude that accounting is of great importance not only to hotel industry but also to other industries, we hope that if the recommendations stated are followed religiously the hotel industry will stand the test of time and not liquidate.