A hotel management system is a management system that facilitates the management of hotel operations and functions such as sales, accounting, front office, and planning. Determining the hotel's profit and loss is the main feature of a hotel manager. So, we provide classes based on profit or loss of the hotel. The head of the departments requires to analyse the profit and loss of their department, then compare with the original budget and performance of the previous year to understand the profit maximizations. We provide all the strategies and calculations about the profit and loss of the hotel. Students who are not clear with this concept, they may face difficultiesat the time of reading Hotel Financial Statements.