The gas cost of the hotel should be included in the operating cost, because gas is the most basic prerequisite for hotel cooking. For hotels with catering and accommodation services, they can also be included in the management expenses for accounting.

In order to continuously, systematically and comprehensively calculate and supervise the changes of various accounting elements caused by economic activities, it is necessary to scientifically classify the specific contents of accounting objects according to their different characteristics and economic management requirements, and determine the names of classified accounting items in advance to clarify their accounting contents. This kind of project that classifies the specific contents of accounting elements is called accounting subjects.