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The Uniform System of Accounts for the Lodging Industry (USALI) establishes standardized formats and account classifications in the preparation and presentation of financial statements. In the hospitality industry the USALI is referenced in many industry contracts and documents. This course will take the knowledge base from the theory course and provide insight on how best to analyze and interpret the information in order for financial statements to be in compliance with the USALI.


The course consists of four modules: 

  • Module 1:  Summary Operating Statement and Operating Department Schedules. 
  • Module 2: Undistributed Departments.
  • Module 3: Non-Operating Income and Expenses and Net vs. Gross Revenue Reporting.
  • Module 4: Ratios and Metrics.


All modules cover the concepts and provide practical applications to incorporate them into your daily, weekly, or monthly analysis. A 90% on pass rate in each module is required to obtain the certificate.


Three months of access is provided to complete the course.

USALI Theory Course

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