Acct mgt hotel

Manajemen Perhotelan

STP SATYA WIDYA

SURABAYA

Module of Accounting Management

Hotel Management

Istan Harro

Praktisi Perhotelan

Edisi

2019

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 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

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.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

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.

organization Chart of purchasing department,

Posisi kerja pada Purhasing Department:

1.Buyer/Food Agent, beverage agent, material agent.

Tugas utama seorang buyer ini melakukan pembelian secara langsung di pasar maupun di swalayan. Pembelian yang dilakukan oleh buyer ini merupakan pembelian secara tunai.

The main task of a buyer is to make purchases directly in the market or in supermarkets. The purchase made by this buyer is a cash purchase.

2. Purchasing

Hampir sama dengan tugas buyer, seorang purchasing juga melakukan pembelian. Tetapi pembelian oleh purchasing ini melalui pesanan ke supplier sesuai dengan Purchase Order yang dibuatnya dan dilakukan secara kredit dengan jangka waktu / termin yang sudah disepakati.

Selain itu, seorang purchasing ini juga memiliki tugas untuk mengadakan tender dengan supplier dan memilih supplier dengan persetujuan Manager Accounting / controller / director of finance.

Almost the same as the task of buyers, an purchasing also made a purchase. But the purchase by purchasing this through the order to the supplier in accordance with the Purchase Order made and done on a credit basis with the agreed time/term. In addition, this purchasing also has the task to hold a tender with a supplier and choose suppliers with the approval of Accounting Manager/controller/director of finance.

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 Finance

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

CARA PEMBELIAN BARANG DAN PENYIMPANAN

Requisition Purchase Request Purchase Order

Purchasing

Storeroom

Vendor

Department

Receiving

Report

Cost

Control

Receiving Section

Goods Good and Invoice

3. Receiving

Tugas seorang Receiving ini adalah menerima barang yang diantar oleh supplier maupun yang dibeli oleh buyer/purchasing agent. Seorang receiving ini akan menyesuaikan antara Purchase Order dari Purchasing dengan Delivery order dari supplier. Seorang Receiving juga wajib memeriksa kualitas barang yang diantar sesuai dengan Standard yang ditetapkan oleh manajemen.

Receiving merupakan bagian penerimaan barang yang diperlukan untuk Operation Hotel Setiap barang yang diterima oleh Receiving berdasarkan order dari Department Purchasing dengan dilengkapi data 2 untuk bukti bagi petugas Receiving bahwa barang dapat diterima dengan data sebagai berikut :

1 Berdasarkan Purchase Order

2 Market List

3 Groceries List

4 Beverage List

Kewajiban dan Tugas sebagai Receiving SBB :

2.1 Checking barang yang diterima apa sudah sesuai dengan order yang diminta oleh Department Purchasing . Quantity ,Kwalitas dan Standard Hotel

2.2 Bila barang Food Item seperti Meat dan Fish dicheck bersama-sama dengan Assistant Sous Executive Chef/Staff Kitchen bahwa barang tersebut apakah telah memenuhi Standard baik mutu maupun kualitetnya.

2.3 Apabila barangnya rusak.Spoilage harus dikembalikan ke Supplier dan juga barang yang lebih dari Order .

2.4 Setiap barang yang diterima harus dibuatkan Daily Receiving Record sesuai dengan Item masing2 barang antara lain :

a. Food Item Daily Receiving Record ,

b. Beverage Item Daily Receiving Record

c. Others Item Daily Receiving Record

2.5 Barang2 yang sudah diterima berdasarkan jenis items diserahkan kemasing-masing Storeroom dengan copy Invoice

RECEIVING.

The duty of a Receiving is to receive goods delivered by the supplier or purchased by the buyer/purchasing agent. A receiving this will adjust between Purchase orders of Purchasing with the Delivery order of the supplier. A Receiving is also obliged to check the quality of goods delivered according to the Standard set by the management.

Receiving is part of the necessary goods for Operation Hotel every item received by the Receiving by order from the Department of Purchasing, equipped with 2 data for the evidence for Receiving officers that the goods are acceptable With the following data:

1. based on Purchase Order

2. Market List

3. Groceries List

4. Beverage List

Obligations and duties as Receiving AS:

1.Checking What the goods received are in accordance with the order requested by the Purchasing Department. Quantity, quality and Standard Hotel.

2. if Food Item such as Meat and Fish are checked together with the Assistant Sous Executive Chef/Staff Kitchen that the goods have fulfilled the Standard of quality as well as qualified.

3.When the goods are damaged. Spoilage should be returned to Supplier as well as more items of Order.

4.Every item received must be made Daily Receiving Record according to Item a goods, among others:

1. Food Item Daily Receiving Record,

2.Beverage Item Daily Receiving Record

3.Others Item Daily Receiving Record

5.Goods item has been received based on Type of items submitted to each Storeroom with copy Invoice

4. Store keeper

Tugas seorang Store keeper adalah mengelola gudang sentral hotel. Barang masuk dan keluar yang berasal dari gudang sentral merupakan wewenang dari Store keeper. Seorang store keeper ini juga harus melakukan stock opname/inventory secara berkala dan secara bulanan, sehingga ketersediaan stock terjaga sesuai budget yg ditetapkan.

The task of a Store keeper is to manage the hotel's central warehouse/ storeroom. Incoming and outgoing goods originating from a central warehouse are the authority of the Store keeper. A store keeper must also do stock Opname/inventory periodically and on a monthly basis, so the availability of stock awake in accordance with the budget stipulated.

5. Cost Control Department

Tugas seorang cost control adalah melakukan control terhadap beban keuangan hotel. Kewenangan seorang Cost Control ini adalah membatasi jumlah pembelian dan permintaan pembelian yang berasal dari department lain agar tidak terjadi over budget. Selain itu, tugas Cost Control lainnya adalah memverifikasi data yang diinput oleh Purchasing dalam bentuk PO , dari Store keeper dalam bentuk Surat pengeluaran barang maupun surat barang masuk dan dari Recevier dalam bentuk Receiving record (Surat penerimaan barang).

The task of a cost control is to control the hotel's financial burden. The authority of a Cost Control is to limit the number of purchases and purchase requests originating from other department in order not to occur over budget. In addition, the other Cost Control task is to verify the data input by Purchasing in the form of a PO, from the Store keeper in the form of a letter of goods /Storeroom Requisition Form or letters of entry and from Recevier in the form of Receiving record (Letter of acceptance Goods).

Purchase Order dan Receiving record yang sudah lolos verifikasi dari Cost Control akan langsung diserahkan ke Staff AP untuk dilakukan pencatatan hutang.

STURCTURE ORGANIZATION CHART OF COST CONTROL DPT