CONTENTS
PREFACE ix
Part I. Background and Environment of Casino 1
1. Casino History and Operating Environment 3
2. Casino Licensing and Regulation 25
3. Taxation of Casino Operations 61
Part II. Accounting for Casino Operations 93
4. Casino Revenue Flows 95
5. Slot Machine Accounting 119
6. Games Accounting 169
7. Keno, Bingo, Card Room, and Sport
and Race Book Accounting 207
8. Central Cashiering 235
9. Credit Accounting 257
Part III. Auditing, Taxation, and Financial
Management Issues 277
10. Casino Auditing, Accounting, and
Financial Reporting 279
11. Income Taxation of Casino Operations 319
12. Managerial Accounting in Casinos 335
NOTES 359
SELECTED BIBLIOGRAPHY 369
INDEX 373
|