Which document shows a hotel’s current debts to vendors?

The document that shows a hotel's current debts to vendors is the Balance Sheet. This financial statement provides a snapshot of the hotel's financial position at a specific point in time and includes three main components: assets, liabilities, and equity.

Liabilities, which are listed on the Balance Sheet, represent what the hotel owes to others, including debts to vendors. This section captures all the obligations the hotel has incurred, such as accounts payable, which specifically reflects amounts owed to suppliers and service providers. Therefore, by examining the Balance Sheet, one can easily identify the current liabilities, including the debts to vendors.

Other financial statements, such as the Income Statement and the Profit and Loss Statement, focus primarily on the hotel's revenues and expenses over a specific period. They do not provide an overview of what the hotel owes at a given time. The Cash Flow Statement, meanwhile, illustrates the inflows and outflows of cash in and out of the hotel during a period, but it also does not detail the debts owed to vendors directly. Thus, the Balance Sheet is the definitive document for understanding the current financial obligations, including vendor debts.