Call Us
01202 849691

A deep dive into the Uniform System of Accounts for the Lodging Industry (USALI)

This unique online course, offered in partnership with Ascend, the learning partner for US based HFTP, has been designed for all those seeking to strengthen their understanding of hotel accounting best practice and benchmarking. The USALI sets out recommended formats, account headings and cost classifications for the preparation and presentation of management accounting statements for hotels. The first edition was published in 1926 and since then this has become the industry standard for best practice reporting in the hotel and wider hospitality sector. Over the years the USALI has been revised numerous times with the 11th Edition released in 2014.

This course is ideal for:

  • Hospitality finance professionals whose role includes the preparation of internal accounts for control and strategic decision making
  • Finance professionals entering the hospitality industry
  • Technology and systems providers for the hospitality industry
  • Operational managers seeking to gain a detailed insight into the statements used in hotel accounting

The course will enable you to gain a detailed understanding of the hotel financial statements and ratios used as recommended by the USALI:

  • Understand the organisation and details of the operating statement and schedules
  • Know the various financial statements and how they are compiled
  • Use financial ratios and operating metrics to compare and evaluate the operational and financial performance of the property.

Contact us to find out how this course can be tailored to the needs of your organisation.

For more information download the course flier here.

To book on to the next available course visit here.

Book Course

More Information

Back to courses

Course Details

How does it work?

Enrol with us for an online learning experience combining expert course tutor support over a period of 16 weeks with a regular programme of online activities including webinars, video conferencing and discussion activities hosted on our learning platform. This experience is combined with content from our partners at Ascend to support the specific USALI modules you will then have the opportunity to gain three widely recognised certificates to add to your portfolio of achievements.

Each week you will learn more about the key financial statements and how these are used for hotel reporting on a monthly basis along with the essential key performance indicators for monitoring performance and bench marking.

The Outcome

On completion of the course, delegates will be equipped with the know-how to be able to:

  • Prepare financial statements to the hospitality industry standard
  • Understand, interpret and prepare financial reports
  • Remain in compliance with the 11th edition of the Uniform System of Accounts for the Lodging Industry

Successful completion of the assessment awards the following widely recognised certifications from HFTP:

  • USALI Theory Certificate
  • USALI Practice Certificate
  • Hospitality Benchmarking Certificate

The Benchmarking certificate is supported by HOTSTATS, a well known hospitality data provider. Using fictional hotels but actual data, reportting examples will be incorporated to allow for immediate application of new skills within your own organisation.

Course Delivery

Debra AdamsThe programme of activities will be delivered by Debra Adams, founder of arena4finance, and provides the opportunity to gain three widely recognised certifications from the US based Hospitality Finance and Technology Professionals Association.

The online content will be enhanced by access to the HFTP Certification Programme powered by Ascend as well as online access to your own personal copy of the Uniform System of Accounts for the Lodging Industry.

HFTP, the Hospitality Financial and Technology Professionals (HFTP®) established in 1952, is an international, non profit association, headquartered in Austin, Texas USA, with offices in the United Kingdom, The Netherlands and Dubai. HFTP is recognized as the spokes group for the finance and technology segments of the hospitality industry with members and stakeholders spanning across the globe. HFTP uniquely understands the industry's pressing issues and assists its stakeholders in finding solutions to their challenges more efficiently than any organization. It does this via its expert networks, research, certification programs, information resources and conferences/events such as HITEC. HFTP also owns the world's only hospitality-specific search engine,®.


We are delighted to work with the team at US based Ascend for the delivery of this unique programme.

Other Information

You will receive access to our online learning portal filled with learning resources as well as access to your own ecopy of the USALI and modules offered by Ascend to support the certifications. You will be supported throughout the course by our team of experts who will be available to support you throughout.

Course Booking

We will never share or sell your personal data and we promise to keep your details safe and secure.