Module of Accounting
Management
Hotel Mana
By
Istan Harro
Praktisi Perhotelan
Manajemen Perhotelan
Hotel Accountancy System Accounting Dept
Table of Content’s
Module of Accounting
Management
Section I...............................................................................................................1-4
Introduction
Management :Financial of Hotel
Objective :System of Finance for the Hotel
Activitries :General Manager
:Director
of Finaance
1.Food
& Beverage Cashier
2.Front
Office Cashier
3.Other
Cashier
Section II..............................................................................................................5-7
Purchasing
Departrment
Cost
Control Department
Income
Auditor
General
Cashier
Section III..........................................................................................................8-11
Senior/Chief
Accountant
Account
Receivable
Account
Payable
Payroll
Master
Bill
Collector
Assistant
of Director of Finance
Director
of Finance
Balai Pustaka :…………………………………………………………………..17
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
1.
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
2.
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
3.
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
4..
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
5.
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
6.
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
7.
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
8.
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
9.
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
10.
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
11
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
12
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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13
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 )
14.
Hotel Accountancy System Accounting
Dept
DAILY F & B CASHIER REPORT
Name of Cashier :
Outlets : Shift:
Date : Time:
|
No bill |
COVER |
AV CHECK |
FOOD |
BEV |
SUB TTL |
SERYICE |
TAX |
MISC |
Amount |
|
001 |
20 |
4000 |
80000 |
8000 |
88000 |
8800 |
9680 |
0 |
1048000 |
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Total |
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Signature
Joel
( Name of Cashier )
15.
Hotel Accountancy System Accounting
Dept
Example:
GUEST
FOLIO/ GUEST BILL
NAME OF GUEST …………………..
ROOM RATE :…………………..
ADDRESS …………………..
ROOM TYPE :………………….
CHECK-IN DATE …………………..
ROOM NO :…………………..
CHECK-OUT DATE …………………..
FOLIO NO :…………………..
C/O ROOM
|
DATE 01/04 |
DESRIPTI ON Room charge Service charge Tax Total sale Deposit Net balance |
|
DEBET 500.000 50.000 55.000 605.000 |
CREDIT |
BALANCE 605.000 0 605.000 |
|
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|
Remark |
Signature by
( )
16.
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
