Annotation: The article deals with the main aspects of organization of accounting of income of the enterprise of hotel and restaurant complex. The basic methods of estimating the degree of completeness of the operation for providing services to the hotel industry are determined. The comparative analysis of methods of recognition of income of the enterprise is carried out. The features of the activity of the hotel and restaurant complex were also considered. The necessity of structured reporting of the enterprise in accordance with the centers of responsibility and structural units is determined.