ACS Distance Education UK
A guest house is a private house offering paid accommodation. A bed and breakfast is generally a private house offering accommodation and breakfast in a package deal.
These are very general definitions, and could relate to any size of accommodation, and any standard of facility or service.
In Britain, guest houses have become most commonly equated with seaside accommodation. In South Africa guest houses are generally found in tourist areas. In Australia, guesthouses are often larger facilities, and bed and breakfast operations are smaller.
This course is relevant to any form of house or home type accommodation provided primarily for tourists. This is distinctly different to hotel accommodation which is not in a "home style" setting.
Guesthouses and B & B's do not have the hustle & bustle of hotels. They are able to provide a simpler form of accommodation, catering to smaller numbers of guests, and providing a more informal or even personal interaction between guests and staff/owners.