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Accounting for Casinos and Gaming (Self Study)

by: Steven M. Bragg, CPA Western CPE

The gaming industry is a unique environment for the accountant. There is far more cash than is normally found in most organizations, plus a number of different transactions to account for—jackpots, loyalty programs, gaming chips, comps, and more. The result can be bewildering. Accounting for Casinos and Gaming is designed to bring clarity to the situation by providing an overview of gaming operations, and describing those accounting issues most relevant to a gaming entity. Topics covered include the accounting for loyalty and incentive programs, jackpots, chips and tokens, licensing fees, payroll, marker collections, fixed assets, interest capitalization, gaming controls, and federal reporting requirements.

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