Accounting Hotel Department

 

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:

1. 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:

No	Items	Table NO	Waiter NO	Cover

 

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

Signature..............................                                                                                                         Room No..................

Name
Company
Address

 

 

 

 

 

                                                                                               

 

 

                                               

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
					Total

        

                                                                                        

                                                            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
					Total

        

                                                                                        

                                                            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

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