TUGAS MASING2 SECTION ACCOUNTING HOTEL

 

Daftar Isi

Introduction.

Accounting Department Hotel Duties and responsibilities of his work..          3       

General Cashier……………………………………………………….          4

Account Receivable staff (staff piutang)/AR ………………………..         5

Account payable staff (staff bagian hutang)/AP…………………….         5

Income Audit/IA………………………………………………………          6

Book Keeper…………………………………………………………...         7

organization Chart of purchasing department,…..……………………..          8

Buyer/Food Agent, beverage agent, material agent…………………        8

Purchasing……………………………………………………………..         9

Receiving……………………………………………………………….         10

Store keeper……………………………………………………………         12

Cost Control Department…………………………………………......        12

STURCTURE ORGANIZATION CHART OF COST CONTROL DPT…………..           13

Generalities:……………………………………………………………        14

Balai Pustaka :…………………………………………………………         15

 

 

Accounting Department Hotel

Tugas dan tanggung jawab pekerjaannya.

General

Semua hal yang berhubungan dengan industri hospitality memiliki keunikan tersendiri di setiap pekerjaannya dan selalu membuat penasaran bagi yang belum mengetahuinya, termasuk salah satunya adalah department Accounting di perhotelan. Transaksi di sebuah hotel termasuk yang kompleks, karena Perhotelan memiliki keunikan pelaporan akuntansi tersendiri. 

Dikatakan unik karena, akuntansi di hotel ini merupakan perpaduan akuntansi “jasa” dengan “akuntansi” manufaktur. Pencatatan berdasarkan metode akuntansi jasa digunakan untuk mencatat transaksi yang berkaitan dengan jasa seperti misalnya pembayaran pelayanan kamar, penghitungan service charge, tax dan lain-lain. Sementara, metode akuntansi manufaktur digunakan untuk menghitung harga jual sebuah menu yang dibuat oleh F&B. 

Wajar jika di departemen accounting memiliki staff yang lebih banyak daripada staff marketing jika ditinjau dari jumlah staff yang ada pada back office sehingga di department Accounting ini dipecah menjadi 2 sub department yaitu Finance dan purchasing / Logistik.  Agar lebih jelas langsung saja dibahas mengenai apa saja posisi kerja di department Accounting Hotel (walaupun bisa berbeda-beda antar hotel). 

Accounting Department Hotel Duties and responsibilities of his work.

General

All matters related to the hospitality industry has its own uniqueness in every job and always curious for the unknowing, including one of them is the Accounting department in hospitality. Transactions at a hotel include complex, as hospitality has its own unique reporting of accounting.

It is said to be unique because, accounting in this hotel is a blend of accounting "services" with "accounting" manufacturing. Recording based on accounting method of service is used to record transactions related to services such as payment of room service, calculation of service charge, tax etc. Meanwhile, the manufacturing accounting method is used to calculate the selling price of a menu created by F&B.

Reasonable if the accounting department has more staff than marketing staff if reviewed from the number of staff in the back office so that in the Accounting department is broken down into two sub departments namely Finance and purchasing/logistics.  To be more clearly discussed on what position work in the  Accounting  department  Hotel (although it can vary between hotels).

Posisi kerja yang berada pada Sub dpt Finance:

1. General Cashier/GC

Tugas utama General cashier adalah mengelola petty cash di sebuah hotel, sehingga semua transaksi pembelian yang dilakukan secara cash dan pengeluaran uang untuk pembayaran hutang dan pembayaran pajak, air, listrik, telepon akan direkapitulasi oleh seorang General cashier. Bisa dikatakan juga kalau seorang General cashier ini adalah bendaharanya hotel.

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

 

2. Account Receivable staff (staff piutang)/AR

Tugas utama seorang AR adalah mengelola piutang hotel yang berasal dari transaksi reservasi dan booking kamar. Seorang AR ini juga memiliki tugas untuk menagih piutang apabila piutang tersebut sudah memasuki jatuh tempo dan mencatat transaksi pembayaran dengan menggunakan EDC maupun menggunakan giro check.Posisi Account Receivable di five star sbb:

1.     Credit Manager.

2.     Account Receivable Supervisor.

The main task of an AR is to manage the hotel receivables originating from booking transactions and reservation of rooms. An AR also has a duty to charge receivables when the receivable is already entered due and records payment transactions using EDC and using the Giro check.

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 Recapitulation 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

 

3. Account payable staff (staff bagian hutang)/AP

Tugas utama seorang AP adalah mengelola utang hotel. Seorang AP akan melakukan pelunasan atau pembayaran sebagian kepada supplier apabila utang tersebut sudah memasuki jatuh tempo. Semua pembelian yang dilakukan secara kredit akan diproses oleh AP. Seorang AP akan selalu berkoordinasi dengan sub divisi logistik / purchasing department dalam pengelolaan hutang kepada supplier.

The main task of an AP is managing hotel debt. An AP will make a repayment or partial payment to the supplier if the debt is already entering due date. All purchases made by credit will be processed by AP. Staff AP will always coordinate with the Logistics Sub-division/purchasing department in debt management to suppliers.

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

4. Income Audit/IA

Tugas utama seorang IA adalah memverifikasi kesesuaian transaksi keuangan yang berasal dari Cashier Restaurant & Cashier Bar dan Cashier front office / bagian receiption. Selain itu, seorang IA ini akan merekap berapa uang masuk yang berasal dari: penjualan kamar/ room rate, penjualan menu / revenue food & beverage yang berada di restaurant dan penjualan ball room / banquet sale  (hall room) hotel. Tugas seorang IA adalah melakukan tindak lanjut (double check) dari kegiatan auditing yang dilakukan oleh seorang Night Auditor.

The main task of a Income HE is to verify the suitability of financial transactions originating from Cashier Restaurant and Cashier front office/receiption section. In addition, this is a HE will record how much money comes from: room rate, sales/Revenue food & beverage in the restaurant and sales of Ball Room/banquet Sale (Hall room) hotel. The task of a HE is to follow up (double check) of the auditing activities conducted by a Night Auditor.

Generalities:

Income Audit make the report all sales product of the hotel day per day operation

 1.Recapitulation of room sales to day and month to date

 2.Recapitulation 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.Recapitulation 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

 

5. Book Keeper/bagian pembukuan

Tugas utama seorang Book keeper adalah membuat laporan keuangan yang sumber datanya berasal dari staff AR, Staff AP, Staff IA, staff GC dan sub purchasing department. Selain itu, seorang Book keeper ini biasanya merangkap sebagai supervisor di sub department finance.

The main task of a Book keeper is to create a financial statement whose data sources come from the staffs of AR, Staff AP, Staff IA, staff GC and Sub purchasing department. In addition, this Book keeper usually doubles as a supervisor in sub department finance.