module of accounting management

 

Module of Accounting Management 

Hotel Management

 

 

 

 

 

 

By

 

Istan Harro

 

Edisi

2019

Review

Table of Contents

Introduction…………………………………………………………………………………………………………          3

DEPARTMENT INCOME AND EXPENDITURE………………………………………………………………………………………………………….          4

FOOD & BEVERAGE CASHIER……………………………………………………………………………………          5

FRONT OFFICE CASHIER……………………………………………………………………………………….....          5

OTHER CASHIER………………………………………………………………………………………………………           6

Items Cash Disbursement……………………………………………………………………………………….           6

PURCHASING DEPARTMENT…………………………………………………………………………………..           7

COST CONTROL DEPART…………………………………………………………………………………………           7

GENERAL  CASHIER…………………………………………………………………………………………………           8

Account Receivable………………………………………………………………………………………………..           8

INCOME AUDITOR…………………………………………………………………………………………………            .           9

ACCOUNT PAYABLE………………………………………………………………………………………………..           10

SENIOR ACCOUNTANT……………………………………………………………………………………………            11

Balai Pustaka………………………………………………………………………………………………………            13

 

 

 

 

 

 

 

 

 

Introduction

Generalities:

Accounting Department such of responsibility, controlling, allow cabilities of the Financial for operation Hotel on basic from Uniform system of Accounts of Hotels 1977 Hotel Association of New York City, Inc, U.S.A

Objective:

1. Method Operation:

a. Making the operation Budget for the Hotel

b. System Financial Management Hotel

c. Process of the Revenue and Expenditure

d. Summary of cash receipt per day and month to date

c. Monitoring and controlling operation system

2. Activities:

Cashier section receives for all revenue Hotel from operation Food & Beverage, Room and Other Operated Income

Auditor make the process auditing of revenue

Cost Control Department

Senior Accountant

Account Payable

Account Receivable

Financial Hotel System

Basic of Hotel Management, Uniform System of Accounts for Hotels

Standard Form Systems

The Month ending making the Income Statement Profit & Loss and Balance Sheet, ETC

DEPARTMENT INCOME AND EXPENDITURE

Major Operating Department:

           -    Room Division

           -    Food & Beverage Division

Minor Operated Department:

  -   Telephone Department

  -    Laundry Department

  -    Business Centre

  -    Fitness Centre

 Overhead Department:

          -    Administrative & General

          -    Human Resources

                                  -    Sales and Marketing include Public Relation

                                       -    Engineering Department (POMEC)

Common Transaction in the Hotel

Ú Sales of product and service

Ú Cash Receipt

Ú Purchase s of product and service

Ú Payroll

Ú Cash disbursement   

 

 

 

FOOD & BEVERAGE CASHIER

A. Receives from the waiter/waitress form captain order

B. Handling income /revenue for selling Food & Beverage

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

Process for guest payment:

Objectives:

Preparing:  a.  Make the Guest Bill

                     b. Guest name room number room rate Guest check bar & Rest                                         w/Captain Order

FRONT OFFICE CASHIER

1.Handhe of guest payment from room rate      Hotel

2.Money Changer

3.Receives income sales

4.Service the Safety Box for the guest Hotel

5.Make the Summary of front office Cashier

Activities:   Front Office Cashier

Posting the Bill all transaction from product sale hotel, bar & Rest, room service. laundry. Telephone. telex. Business Centre

Room rate departure till check out

        Added Service Charge & Government Tax

        Other. E t c

 

 

Prepared: 

                          a Cashier must be prepared cash money

                           b Prepared the menu list and drink list

   c. Prepared form Guest Check/Guest Bill

OTHER CASHIER

Ú A. Handling Payment of Laundry

Ú B. Receives Payment for Rental Business Centre

Ú C. Make the Report of other Income

Ú D. Reporting to Income Auditor

Items Cash Disbursement

     Responsibilities:           

General Manager  

Director of Finance            and     Cashier

Objectivities:     a. Cash in Carry

                        b. Charge payment

                        c. Rebate / Discount

                        d. Safe deposit box / Safety box

                        e. Paid out

                        f. Money Changer

 

 

 

 

PURCHASING DEPARTMENT

Generalities:

Department was responsibility about the preparing goods for used in Hotel operation food and beverage items, good supply and maintenance of engineering

Responsibilities:     Purchasing Manager

                             Director of Finance

Activities:

            a.         Process procedure fill out Purchase Request for   Department concerned

            b.         Make the Purchase Order

            c.         Maximal three Supplier for Comparison price

            d.        Process the market list

            e.         Process the Groceries list

            f.         Process the Beverage list

COST CONTROL DEPART

Generalities:

Cost Control such as:

Controlling for food and beverage Cost month end

Controlling for requisition all storeroom

Make the Report revenue and cost food & beverage for the period 

Procedure of taking inventory in the storeroom. Kitchen and Bar outlets 

Recap of Beverage and Food items

Checking and Control report the food and beverage revenue

Check good purchase item with the P O, Market list, Groceries list, beverage list

Inventory General Supply and Engineering Store

Recap total Closing Inventory all Storeroom 

Make the Reconciliation of food and beverage for Monthly Report

Reported to Director of Finance, General Manger, F & B Director, Executive Chef ‘

GENERAL  CASHIER

Controlling and checking all receipt Revenue from Cashier ,cash or Charge

Make the Summary of General Cashier

Prepared Cash money for House Bank

Receives Cash from Banquet Sale and Invoice/Account Settlemnt from bill Collector

Report to income audit

Cash money transper to Bank available based of approved Management.

Account Receivable

Activities and Generalities :

*   Receives report from Income audit all  charges ( Room charge or bill )

 Make the Account/Income Settlement  based on Personnal Account or Company  Account

The Summary of Income Settlement reported to Director of Finance and making the Account Receivable journal’s To realize of creditor

 Objectives:

Guest bill / Folio for Charges from the Guest Hotel maximum three month after the guest check out and soon make the income settlement

The Charge/no payment from the  guest/company/government must be the approved to General Manager or Director of Finance

Three time no payment yet to be reported to Director of Finance

INCOME AUDITOR

Generalities:

            Income Auditor make the report all sales product hotel day per day operation:

a.Recapituliation of room sales to day and month to date

b.Recapituliation for Food & Beverage sales to day and month to date

c.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.Making the Report of General Cashier

h.Recapituliation of Cash money and Charges and Service Charge and Tax

i.Given to Account Receivable for Charges , Credit Card or all Charges

j.Reported to Director of Finance

 

 

 

 

ACCOUNT PAYABLE

Generalities :

Prepared the Check Cash , Giro biljet check for the payment operation Hotel

Prepared the check for the Supplier

Prepared the check for payment Water

Prepared the check for payment Power/Electrical

Prepared the Check for payment the Payroll Master

Make the Journal Purchase

The Balancing all Purchase with Cost Control Department

Posting invoice supplier for expenses the Hotel

Reported to Asst/Director of Finance about all payment for the Hotel

Generalities :

Prepared the Check Cash , Giro biljet check for the payment operation Hotel

Prepared the check for the Supplier

Prepared the check for payment Water

Prepared the check for payment Power/Electrical

Prepared the Check for payment the Payroll Master

Make the Journal Purchase

The Balancing all Purchase with Cost Control Department

Posting invoice supplier for expenses the Hotel

Reported to Asst/Director of Finance about all payment for the Hotel

 

SENIOR ACCOUNTANT

*Assistant Dir of Finance*

General Activities:

01.Makes the report of general ledger.

02. Makes the Journal ,receipt and City Ledger.

03. Report the Revenue ( Room,Rest,and Other income,Service charge,goverment tax ).

04. “Monthly Report “such as:

A. Balance Sheet

B. Cash in Bank

C. Time Deposit

D. Management Report on Payables/Receivables

E. Account Payable Report

F. Receivable Report

H. Other Receivables

G. Inventory Report

I. Income Statement

J. Room Department

K. Food and Beverage Department

L. Comparative Income Statement & Expenses

M. Telephone and Telegraph Department

N. Other Operated Department

O. Other Rental & Income

P. Administrative and General

Q. Marketing   and   Sales   Department

R. Personnel Department

S. Engineering   Department

T. Summary of Payroll & Expenses

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balai Pustaka :

Raymonds Sechmidgall Ph D., CPA,James W,Damitio Ph.D,CMA,

Hospitality Industry Financial Accounting Second Edition.

Educational Institute American Hotel Motel Association

 

Reference

 

Harro,Hyatt Bumi Surabaya.Food & Beverage Control ,Year 1980

Hyatt International Manual Food & Beverage Control.Year 1979

Hyatt Regency Surabaya Manual Cost Auditor, Year 1990

Harro, Manual Cost Control, Year 1997