Module of Accounting Management
Hotel Management
By
Istan Harro
Manajemen Perhotelan
Edisi
2019
page 1
Hotel Accountancy System Accounting
Dept
Section I
Introduction
Generalities
Accounting Department such of responbility,controlbilities,allocablities,manage
Finance in system financial for operation Hotel on basic Uniform system of
Accounts for Hotels , 1977
Hotel Association of New York
City, Inc. , U.S.A.
Objective
1
.Methode Operation:
a. Making the operation Budget for the Hotel
b. System Financial
Management Hotel
c. Procces of the
Revenue and Expenditure.
d. Summary of cash
receipt per day and Month to date
e. Monitoring and
Controlling operation system
2
.Activities
a. Cashier, section receives
for all revenue Hotel from operation
Food & Beverage,Room
and Other operated income
b. Auditor,
make the procces auditing all revenue
c. Cost
Control Department
d. Senior
Accountant
e. Account
Payable
f. Account
Receivable
3.Financial Hotel System
a.Basic of Hotel
Management , Uniform System of Accounts for Hotels
b.Standard Form
Systems
c.The Month ending making
the Income Statement Profit & Loss Balance Sheet
,etc
Hotel Accountancy System Accounting
Dept
4.Department
Income and Expenditure:
Operational Hotel bussiness to preparing Sales of product and services have
partnership between with all division /department such as.
Major opperating department:
- Room division
- Foof & Beverage Division.
Minor
Operated Department:
- Telephone dept
- Laundry dept
- Business Centre
- Fitness Centre/Sport facilities
Other Income/Rental:
- Office /space rental
- Foreign Exchange
- Commision
- Interest carried
Overhead department
- Administrative & General ( Accounting, Executive
Offfice, Purchasing, IS )
- Human Resources (
Personnel and Training )
- Sales and Marketing
include Public Relation
- Engineering Department (
POMEC )
Common transactions in the hotel:
- Sales of product and services
- Cash receipt
- Purchases of product and services
- Payroll
- Cash disbursment
Hotel Accountancy System Accounting
Dept
FOOD & BEVERAGE CASHIER
Job Description Cashier F&B:
a.Handling income
/revenue for selling Food & Beverage
b.Receives from the
Waiter/ress form Captain Order
c.Making the
Bill/Guest Check from The Captain Order
d.Make the Daily
Report F&B Cashier every day and reported to the Night Audit
Front Office Cashier:
1.Handle of guest
Payment from Room rate Hotel
2. Money Changer
3. Receives income
sales in Front Office
4. Service the Safety
Box for the Hotel guest
5. Make the Summary
of Front Offife Cashier
Prepared
:
a.Cashier must be
prepared Cash money.
b.Prepared the menu
list and Drink List
c.Prepared Form Guest
Check,Guest Bill and to completed
Note
:
Mistake and Wrong responsibility Cashier
Other Cashier such as:
a.Handling Payment of
Laundry
b.Receives Payment
for the Rental,Business Centre,etc
c.make the Report of
Recapituliation
d Reporting to Income Auditor
.
Hotel Accountancy System Accounting
Dept
Items Cash Disbursement :
Responsibilities: General
Manager
Director
of Finance
Cashier
Objectivities:
1.
Cash in carry
2.
Charge payment
3. Rebate/discount
4. Safe deposit box/Safety box
5. Paid out
6. Money Changer
Procces for guest payment:
Objectives:
- Preparing:
a.make the Guest Bill
b.Guest name,room number,Room rate,Guest check bar &
Restaurant w/Captain’s Orde
2. Activities:
Front Office Cashier :
Posting the bill all transaction from product sale hotel,bar
& Restaurant ,room service,laundry,telephone,Telex,Business Centre
Room rate departure until
check out
Added Service Charge
& Goverment Tax
Other ,etc
3.Notes:
a.Mistake or
Wrong posting is reponsibilitiy Front Office Cashier/Restaurant Cashier
b.Make the
report “ Summary of Cashier “ after finished
c.Keep it
the Remmitance of Fund for cash money
d.The
Remmitance of Fund put on the Safety Box
.
Hotel Accountancy System Accounting
Dept
Section II
Purchasing Department :
Generalities :
Department was responbility about the preparing goods for
used in Hotel operation,food and beverage items ,good supply and maintenance of engineering
Responsibilities :
Purchasing Manager
Director of Finanace
Activities :
a.Process Procedure
fill out Purchase Request for Department
concerned
b.Make the Purchase
Order
c.Maximal three
Supplier for Compititor
d.Process the market list
e.Process the
Groceries
f.Process the
Beverage list
Cost Control Department:
Generalities:
Cost Control such as:
a.Controlling for
Food and Beverage Cost month end
b.Controlling for
Requisition all storeroom
c.Make the Report
revenue and Cost Food and Beverage for the Period
d.Procedure of Taking
Inventory in The Storeroom , Kitchen and Bar Outlets
e.Recapituliation of Beverage
and Food Items
f.Checking and
control report for the receives food and beverage
g.Check the goods
item with the P O Market list,Groceries list.Beverage List
h.Inventory General
Supply and Engineering Store
i.Recapituliation
total Closing Inventory all storeroom
j. Make the
Reconciliation of food and Beverage for monthly Report
k.Reported to Director of
Finance,General Manager, F & B Director,Executive Chef’s
Hotel Accountancy System Accounting
Dept
Income Auditor :
Generalities:
Income Audit make the report all sales product of the hotel day per day
operation
1.Recapituliatin of room sales to day and
month to date
2.Recapituliation for food and beverage sales
to day and month to date
3.Reported other operated department sales
Objectives :
a.Check and balance the
Summary of Restaurant Cashier
b.Check the Report of
summary of Front Office Cashier
c.Check the Laundry sales
and Sale for Business Centre
d.Make the Daily Report
Income Audit and month to date
e.Check and compared with housekeeping report ,total
guest check-in and check- out
f.Room Occupancy and
percentage
g.Make the Report of General
Cashier
h.Recapituliation of Cash
money and Charges
i.Given to Account
Receivable for Charge,Credit Card.or all charges
j.Reported to Asst Director
of Finance and Director of Finance
Hotel Accountancy System Accounting
Dept
General Cashier :
Objectives:
1.Check and receives income
Cashier only Cash Money
2.Summary of Cashier and Remmitance
of Fund checking by General Cashier
3.Prepared of House Bank
4.Make the Summary of General Cashier after receipt from
Cashier ,Banquet payment/Account Receivable
5.Reported to Income Auditor
and Asst Director of Finance
Job and Procedure :
a.Preparing House Bank for
operation Cashier
b.Cash Receipt from Banquet Operation about time deposite
and Cash Payment
c.Making the Summary of
General Cashier
d.Reported to Income Audit
and Asst Director of Finance
e.Receives from Account
Receivable of the Income Settlement
f.Payment Cash check or
check giro bilyet
Hotel Accoumtancy System Accounting
Dept
Section III
Senior
Accountant/Junior Accountant
Generalities :
Accountant was responbility or supervisor for Accounting section
about administration of Accounting
Department such as:
Objectives:
1.Make the Report
income statement profit & loss
2.Check and
Controlling all Report
Activities and Procedure :
a.Receives the report
from Income Auditor
b.Revised and
adjustment all revenue and expenses
c.Check the Summary
of General Cashier
d.Make the monthly
Report all Income Statemnet for Operation Hotel
e.Reported to Asst
Director of Finance and Director of Finance
Account Receivable :
1.Objectives
a. Guest bill / Folio for Charges from the Guest Hotel
maximum three month after the guest
check-out as soon make the Income Settlement
b.The Charge /no payment from the
guest/Company/government must be the approval by General Manager or Director of
Finance
c.Three time not payment yet to be reported to Director
of Finance
2.Activities
and Procedure :
a.Receives from the report income audit splite of guest
check charges
b.making the Recapituliation of income Settlement
c.Reported the Summary of Account Income Settlement to
Director of Finance and making the Account Receivable Journal’s
d.To realize of creditor
Hotel Accoumtancy System Accounting
Dept
.
Account Payable :
Generalities :
1.Prepared
the Check cash or Giro biljet check for the payment operation Hotel
2.Check
or giro check signature by General Manager and Director of Finance
Objectives and procedure :
a.Posting invoice supplier for expenses the Hotel
b.Prepared the check for the Supplier
c.Prepared the check for payemnt Power/Eletrical
d.Prepared the Check for payment Water
e.Prepared the check for payment Payroll master
f. Make the Journal Purchase
g.The Balancing all purchase with Cost Control Department
h.Reported to Asst Director of Finance about all Payment
for the hotel
page 10.
Hotel Accountancy
System Accounting
Dept
Pay Master :
Pay Master such as payment the employee’s
Make the report of Gevornment taxes for Employee;s
Reported to Director of Finance every month
Hotel Accountancy
System Accounting
Dept
Assitant Director of
Finance/
Director of Finance
Generalities :
Reported the financial of the Operation Hotel
Such as controlling and monitoring all report the
sections
Objectives:
1.Prepared the report the
Income Statement profit & Loss in to realized operation Hotel
2.Breakdown of
Income/revenue versus the Expenditure Hotel
3.Reported to Director of
Finance and meeting after the finished report
Procedure
:
a.Receives from all data
information financial from sub-section Cashier , account Receivable and Account
Payable ,Cost Control Department
b.Make the Monthly Report
Income Statement profit & loss,Balance Sheet
c.Reported to General
Manager and Director of Finance and Owner’s
Hotel Accountancy System Accounting Dept
Structure of F & B Cashier:
Form
F & B Captain Order
NO:
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No |
Items |
Table NO |
Waiter NO |
Cover |
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1.Original by Cashier
2.Copy 1 to Kitchen
3.Copy 2 to Bar
Form F & B Cashier
Captain’s Order
Guest Check/Rest Bill
Remmitance of Fund
Daily F & B Cashier Record
Log Book
Paid Stamp
Charge Stamp
House Bank
page 13
Hotel Accountancy System Accounting
Dept
Ex :
Check Restaurant
Salsa Cafe
Mirama Hotel
Jl.Raya Darmo 68-72
Surabaya Telp:
No:000000
|
WAITER NO |
TABLE |
COVER |
DATE |
CHECK NO |
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Signature..............................
Room No..................
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Name |
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Company |
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Address |
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Hotel Accountancy System Accounting
Dept
DAILY F & B CASHIER
RECORD
Name of Cashier :
Outlets :
Shift:
Date :
Time:
|
No bill |
Food |
Bev |
Sub Ttl |
Service |
Tax |
Other |
Credit Card |
Charge |
Amount |
|
001 |
50000 |
30000 |
80000 |
8000 |
8800 |
0 |
0 |
0 |
96800 |
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Total |
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Signature
Joel
( Name of Cashier )
Hotel Accountancy System Accounting
Dept
cara kerja management hotel accounting department
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