Casino accounting and financial management:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Reno, Nev. [u.a.]
Univ. of Nevada Press
2008
|
| Edition: | 2. ed., 1. print. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XV, 509 S. Ill., graph. Darst., Kt. 25 cm |
| ISBN: | 9780874177671 |
Staff View
MARC
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| 245 | 1 | 0 | |a Casino accounting and financial management |c E. Malcolm Greenlees |
| 250 | |a 2. ed., 1. print. | ||
| 264 | 1 | |a Reno, Nev. [u.a.] |b Univ. of Nevada Press |c 2008 | |
| 300 | |a XV, 509 S. |b Ill., graph. Darst., Kt. |c 25 cm | ||
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| 650 | 4 | |a Casinos |x Accounting | |
| 650 | 4 | |a Casinos |x Finance | |
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Record in the Search Index
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|---|---|
| adam_text | Contents
List of Illustrations and Tables
Preface to the Second Edition
PART I: BACKGROUND AND ENVIRONMENT OF CASINO GAMING
1 Casino History and Operating Environment 3
2 Casino Licensing and Regulation 35
3 Revenue Taxation of Casino Operations 68
PART II: ACCOUNTING FOR CASINO OPERATION
4 Casino Revenue Flows 97
5 Slot Machines and Gaming Devices 122
6 Slot Machine Accounting 157
7 Games Accounting 201
8 Keno Accounting 236
9 Bingo, Poker, Race and Sports Book 256
10 Central Cashiering 271
11 Casino Credit Accounting 298
PART III: AUDITING, TAXATION, AND
FINANCIAL MANAGEMENT ISSUES
12 Casino Auditing, Minimum Internal Control Standards,
and Financial Reporting 319
13 Gaming Income Taxation 369
14 Managerial Accounting in Casinos 386
15 Currency Transaction Reporting, Suspicious Activity
Reporting, and Title 31 412
viii Contents
Appendix 1 States with Casinos
Appendix 2 Gross Annual Wager of the United States
Appendix 3 State-by-State Gaming Profiles
Appendix^ Summary of State Laws
State Gaming Control Board
Instructions to Applicants for Licensing
Sample Local Government Gaming Taxes in Nevada
Summary of State-by-State Gaming Taxes
Distribution or Earmarking of State Gaming Taxes
Slot Machines in North America
Appendix 5
Appendix 6
Appendix 7
Appendix 8
Appendix 9
Appendix 10
Notes
Gaming Glossary
Selected Bibliography
Index
433
435
436
439
441
443
445
447
455
458
461
471
4fy
493
Illustrations and Tables
FIGURES
1-1 Map of LJ.S. Gaming Jurisdictions 5
1-2 Nevada Casino Organization 30
1-3 New Jersey Casino Organization 30
1-4 Casino Manager Responsibilities 31
1-5 Controller Responsibility 32
2-1 Organization of Nevada Gaming Control Agencies and Staff 47
2-2 Nevada State Gaming Control Board Organization 50
2-3 State of New Jersey Division of Gaming Enforcement 52
2-4 State of New Jersey Casino Control Commission 53
2-5 Tribal Gaming Structure 55
3-1 Total Nevada Gaming Revenue 74
4-1 Casino Financial Organization Structure 98
4-2 Principal Revenue Flows in the Casino 100
4-3 Cashiering Transactions 101
4-4 Revenue Drop and Count Flow 105
4-5 Slot Machine Revenue Flow 118
4-6 Table Games Revenue Flow 119
4-7 Keno Revenue Flow 119
4-8 Poker Revenue Flow 120
4-9 Bingo Revenue Flow 120
4-10 Sports and Race Book Revenue Flow 121
5-1 Top Slot Machine Operators 127
5-2 Slot Win as Percentage of Total Win—Atlantic City 130
5-3 Slot Win as Percentage of Total Win—Las Vegas Strip 130
5-4 Slot Machine Revenue as a Percentage of Total Revenue,
Various Locations 132
5-5 Traditional Slot Machine 134
5-6 Video Poker Machine 134
5-7 Electronic Slot Machine 135
5-8 Slot Machine Payout Slip 136
5-9 Slot Payout Ticket 136
5-10 Slot Pay Analysis 152
x Illustrations
5-11 Poker Payoff Analysis
6-1 Slot Revenue Calculation Example
6-2 Slot Performance Report
6-3 Slot Machine Accounting Flow
6-4 Slot Coin Count Room Layout
6-5 Slot Count Summary Sheet
6-6 Slot Participation Pricing Model
6-7 Online Slot System Configuration
7-1 Table Game Layouts
7-2 Table Chip Tray
7-3 Craps Chip Tray
7-4 Roulette Chip Stack
7-5 Drop Box
7-6 Table Inventory Form
7-7A Fill Slip
7-7* Credit Slip
7-8 Fill Credit System
7-9 Count Room Layout
7-10 Game Count Summary Sheet
7-11 Revenue Clearing Flow Chart
8-1 Nevada Statewide Keno Win
8-2 Keno Layout
8-3 Inside Ticket
8-4 Outside Ticket
8-5A Keno Payoff Schedule
8-5B Keno Payoff Schedule
8-6 Keno Video/Microfilm Recording Sequence
8-7 Keno Blower System
8-8 Keno Display
8-9 Request for Fill/Credit
8-10 Keno Way Ticket
9-1 Bingo Revenue, 1992-2001
9-2 Bingo (Class II) Machine
9-3 Poker Room Layout
9-4 Poker Table Drop Rack
10-1 Casino Central Cashier Layout
10-2 Count Room Layout
10-3 Vault Cashier and Count Accounting How
10-4 Cashier Accountability
10-5 Chip/Token Notice
10-6 Cashier Checkout Sheet
10-7 Stiff Sheet
153
159
161
163
170
171
186
196
207
209
209
210
214
219
222
222
224
228
23O
232
238
239
240
240
242
242
245
246
246
250
254
258
263
264
265
272
274
276
278
282
288
290
Illustrations xi
108 Fill/Credit Log
10-9 Vault Transfer Form
10-10 Revenue Report
11-1 Credit Application and Credit Conditions
11-2 Sample Marker
11-3 Marker Accounting System
12-1 Internal Control System Evaluation
12-2 Casino Bankroll Requirements
12-3 Bankroll Verification Worksheet
12-4 Gaming Activity Cash Requirement Detail
15-1 Multiple Transaction Log
15-2 Monetary Instrument Log
15-3A FinCEN Form 103 Page 1
15-3B FinCEN Form 103 Page 2
15-4 CTR Customer Information Card
15-5A FinCEN Form 102 Page 1
15-5B FinCEN Form 102 Page 2
15-5C FinCEN Form 102 Page 3
291
292
296
302
304
309
336
346
347
348
416
417
419
420
421
428
429
430
1-1 States with Gaming 4
1-2 Gross Gambling Revenue, by Industry 7
1-3 Top 25 Geographic Casino Gaming Markets, 2004 12
1-4 Gross Gaming Revenue by State, 2002 12
1-5 National Indian Gaming Commission 14
1-6 Percentage of Total Gaming Revenue Generated by Publicly
Traded Companies 16
1-7 Mix of Games to Slots—Selected States 26
1-8 Game Mix Preferences, by Demographic Factors 26
1-9 Selected Slot and Table Win 28
1-10 Slot Win per Unit, for Specific Casinos 28
1-11 Analysis of Source of Revenue 29
2-1 Gaming Licensing Documents 60
3-1 Gaming Tax Summary, by State 70
3-2 Nevada Monthly Percentage Fees on Gross Gaming
Revenue 75
3-3 Former and New Illinois Tax Structure 76
3-4 Comparison of State Gross Revenue Taxes 77
3-5 Nevada Annual License Fee 81
3-6 Games Quarterly License Fee 83
3-7 Typical County Quarterly License Fees in Nevada 86
3-8 Washoe County Gaming Tax Rates 87
xii Illustrations
3-9 Example of Cash Flow-Gaming Taxes Due 91
5-1 Significant Developments of Modern Slot Machines 123
5-2 Top 25 Nonnative American Slot Locations 127
5-3 Largest U.S. Native American Tribal Facilities 129
5-4 Number of Slot Machines by Type of Facility 129
5S Typical Slot Machine Hopper Loads 137
5-6 Slot Win per Unit—Multiple Jurisdictions, 1998-2002 142
5-7 Nevada Median Slot Machine Daily Win per Unit 144
5-8 Illinois Slot Win per Unit 144
5-9 Indiana Slot Win per Unit . 144
5-10 Median Win per Unit by Denomination—Nevada Statewide 146
5-11 Win per Unit by Casino Size—Nevada 147
5-12 Slot Machines—Nevada Statewide 149
5-13 Slot Machine Distribution Percentage, by Casino Size 150
5-14 Slot Hold Percentages—Nationally 154
6-1 Slot Jackpot Approval Schedule 175
7-1 Relative Importance of Tables to Slots Revenue—National 203
7-2 Percentage of Revenue from Table Games 204
7-3 Game Win per Unit 204
7-4 Table Inventory Amounts 210
7-5 Count Timing Sequence 216
8-1 Keno, Bingo, Poker, and Miscellaneous Games Revenue 237
8-2 Keno Win Per Unit Data—Nevada Locations 237
8-3 Keno Payoff Odds Calculation 243
8-4 Microfilm Sequence 244
9-1 Game Other Revenue Sources in Nevada 257
9-2 Commercial Bingo and Tribal Class II Revenues 1992-2001 257
13-1 Depreciation Guideline Lives 377
13-2 IRS Reporting Guidelines 380
15-1 Compilation SARC and CTR Filings 431
|
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| discipline | Wirtschaftswissenschaften |
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| indexdate | 2024-07-10T00:06:08Z |
| institution | BVB |
| isbn | 9780874177671 |
| language | English |
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| physical | XV, 509 S. Ill., graph. Darst., Kt. 25 cm |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | Univ. of Nevada Press |
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| spelling | Greenlees, Eric Malcolm David 1944- Verfasser (DE-588)136865232 aut Casino accounting and financial management E. Malcolm Greenlees 2. ed., 1. print. Reno, Nev. [u.a.] Univ. of Nevada Press 2008 XV, 509 S. Ill., graph. Darst., Kt. 25 cm txt rdacontent n rdamedia nc rdacarrier Casinos Accounting Casinos Finance Finanzmanagement (DE-588)4139075-1 gnd rswk-swf Spielbank (DE-588)4056221-9 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Spielbank (DE-588)4056221-9 s Rechnungswesen (DE-588)4048732-5 s Finanzmanagement (DE-588)4139075-1 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024405391&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Greenlees, Eric Malcolm David 1944- Casino accounting and financial management Casinos Accounting Casinos Finance Finanzmanagement (DE-588)4139075-1 gnd Spielbank (DE-588)4056221-9 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4139075-1 (DE-588)4056221-9 (DE-588)4048732-5 |
| title | Casino accounting and financial management |
| title_auth | Casino accounting and financial management |
| title_exact_search | Casino accounting and financial management |
| title_full | Casino accounting and financial management E. Malcolm Greenlees |
| title_fullStr | Casino accounting and financial management E. Malcolm Greenlees |
| title_full_unstemmed | Casino accounting and financial management E. Malcolm Greenlees |
| title_short | Casino accounting and financial management |
| title_sort | casino accounting and financial management |
| topic | Casinos Accounting Casinos Finance Finanzmanagement (DE-588)4139075-1 gnd Spielbank (DE-588)4056221-9 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Casinos Accounting Casinos Finance Finanzmanagement Spielbank Rechnungswesen |
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