The flawless casinos visitors see when they vacation have a lot of upkeep behind them. Keeping up all aspects of a casino, including the hotel rooms, restaurants shop, and other amenities that generally accompany them, requires a host of people. Gaming revenue generally provides 60 percent of the total revenue of a casino.

The casino is generally governed by an owner, board of directors or manager. Although different types of governing have been attempted, there is a general consensus that there must be some sort of high-degree internal control over all aspects of the hotel and casino in order for the casino to remain licensed and to operate in an effective manner. Under the main management there is generally some sort of lower management for the different parts of the casino. For example, there may be a Manager of Planning, Manager of Government Relations, Manager of Finance, Manager of Operations, Manager of Casino Operations, Manager of Food and Beverage and a Manager of Administration. Depending on the size of the body the manager controls, there may be even more, lower managers. For example, under the Manager of Casino Operations there may be a Manager of Keno, Manager of Games, and a Manager of Slots. The specific organization of casinos generally follows certain patterns by location.

Because they have to keep such good track of what goes on in a casino, the casino accounting organizations have their own hierarchies. Most are set up in five distinct levels. The first level includes the employees who work in the casino such as pit clerks, dealers and change booth personnel. The second level includes accounting employees in semipublic positions and who conduct some middle-level revenue collection such as cashiers in cages, employees who carry out fill and credit procedures and the people who issue casino credit. The third level contains people will little exposure to the public and who have the highest degree of responsibility for revenue collection. People on this level include people who work the vault, supervisors and count room employees. The fourth level includes high-level people who report overall income such as the senior financial manager, controllers, internal auditors and financial vice-presidents. The fifth level includes traditional accounting employees who look at such portions of the casino as food and beverage, accounts payable, hotel revenue, payroll, and so forth.