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Full Description
Casino Accounting and Financial Management has been recognized as the essential guide for the gaming industry since its first publication in 1988. This second edition updates and expands the original text, addressing recent growth and changes in the casino industry as gaming has spread both nationwide and internationally, and incorporating new games and new technology.E. Malcolm Greenless provides information on the growing role of state governments across the country in the regulation of gaming. He includes regulations covering new venues for gaming such as riverboats, Native American casinos, and video lottery terminals. He also addresses the new dominance of slot machines as the major revenue source in most casinos, and the changes in the types and operation of slot machines.Because of the growing regulatory oversight of the industry, Greenlees includes new detailed discussions of currency transaction reporting; gross revenue taxation; and changes in casino accounting, auditing, and financial reporting methods that incorporate the latest changes in the ""Casino Audit Guide of the American Institute of Certified Public Accountants"". There is new information about managerial accounting methods for casinos, and variations in state laws governing the casino industry.This updated and greatly expanded edition of ""Casino Accounting and Financial Management"" will remain the indispensable authority on gaming operations for casino professionals and regulators.
Contents
Preface; Part I: Background and Environment of Casino Gaming; 1 Casino History and Operating Environment; 2 Casino Licensing and Regulation; 3 Revenue Taxation of Casino Operations; Part II: Accounting for Casino Operation; 4 Casino Revenue Flows; 5 Slot Machines and Gaming Devices; 6 Slot Machine Accounting; 7 Games Accounting; 8 Keno Accounting; 9 Bingo, Poker, and Race and Sports Book; 10 Central Cashiering; 11 Casino Credit Accounting; Part III: Auditing, Taxation, and Financial Management Issues; 12 Casino Auditing, Minimum Internal Control Standards, and Financial Reporting; 13 Gaming Income Taxation; 14 Managerial Accounting in Casinos; 15 Currency Transaction Reporting, Suspicious Activity Reporting, and Title 31; Appendix; Notes; Gaming Glossary; Selected Bibliography; Index.
