Accounting services have become one of the services that guests expect the hotel management to give in a distinctive manner. The research aimed to explore the gap between the guests' expectations and the guests' perceptions about the accounting services in hotels. This research adopted a quantitative approach with questionnaire form conducted on a cluster random sample of guests (431 respondents), in three, four, and five-star hotels located in governorate of Red Sea “Hurghada, and Marsa Alam", governorate of South Sinai “Sharm El Sheikh", governorate of Cairo, governorate of Aswan, governorate of Luxor, and governorate of Minia. This questionnaire aimed to evaluate the guests' expectations and perceptions about the accounting services in hotels. Statistical package for social science (SPSS) software version 22.0 was used to analyze the data. The results of this research shown that there are statistically significant differences between the expectations and the perceptions of guests about the accounting services types in hotels, these differences were in favor of the expectations of guests (Sig. = 0.000, Mean = 3.69, SD = 0.605), as well as there are statistically significant differences between the expectations and the perceptions of guests about the level of accounting services in hotels, these differences were in favor of the expectations of guests (Sig. = 0.000, Mean = 3.96, SD = 0.652).