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1.

HOTEL REVENUE
1.1 Hotel Business Revenues
For business organizations, sales activities are an important aspect. The existence and
continuity of organizations depends on its ability to generate cash flows from the sale of its
products. A company’s product may be in the form of goods, services or combination of
goods and services. Sales activities are very important for the continuation of the company,
therefore management must be able plan and control these activities well. The goal is to
maintain safety of the assets generated from sales activities.
The hotel business has two major sources of revenue, which consists of room sales (room
revenues), food and beverages sales (food and beverages revenue, where on one hand selling
services and on the other hand selling goods). Sales in the hotel business have its own
uniqueness, which are:
1) Products sold are a combination of goods and services
2) Sales in the hotel business usually have high volumes with relatively low individual
prices, much like retail business.
3) The goods sold are produced through the production process as done in manufacturing
companies.
4) Companies must have capacity stocks to sell products in the form of services.
5) Sales of goods and services are charged with taxes and services charges.
The sales cycle involves the accounts receivable account (city ledger, guest ledger,
credit card), cash and cash equivalents account, sales account, Hotel and Restaurant tax
payable (PHR Government tax) account, and service charge account. Service charge payable
arise because the hotel collects services charges to consumers on behalf of employees.
Periodically, the money collected from service charges is distributed to employees, after
being deducting loss and breakage costs.
The Government tax (PHR) payables in the form Hotel and Restaurant tax payables
arise because the hotel business is given an obligation by the local government to collect tax
to the hotel consumers who buy and enjoy goods and services sold by the company. In this
case, the hotel management functions as a withholder, which is the tax collector who has an
obligation to deposit the levies to the local treasury. This deposit shall be conducted
periodically in accordance with the provisions stipulated by the local government. The link
between accounts in the hotel sales cycle is illustrated in the following T-account chart.

1
Sales
Cash and Bank
Cash
Sales Beginning Cash
Balance Out
Credit
Cash Transactions
Sales
Sales

Service Charges Accounts Receivables Billing


Receivables
Cash Credit Accounts
Sales Sales Receivable

Credit Ending
Sales Balance
PHR Payable

Cash
Sales

Credit
Sales

Sales Journal
Accounts Receivable (City ledger/Guest ledger) xxxxx
Rooms Revenue xxxxx
Service Charges xxxxx
Government tax xxxxx

Example:
The Legend Hotel is a hotel located in Denpasar. The hotel offers super deluxe type
rooms at a rate of Rp 1,000,000 per night. Every guest who stays will receive breakfast
amounted to Rp100.000. The price already includes21% tax and service charges. The journal
of the transaction is:

AR Guest Ledger Rp 1.000.000,-

Room Revenue ( x (Rp1.000.000 – Rp100.000)) Rp 743.801,-

2
Food Revenue Meal Coupon ( x Rp100.000) Rp 82.645,-

Service Charge ( x Rp1.000.000) Rp 82.645,-

Government Tax ( x Rp1.000.000) Rp 90.909,-

In the hospitality industry, accounts receivable are differentiated between active


guests (still staying) and the guest who have checked out. Active guests transactions will be
recorded in the Guest Ledger account, and after guests have checked out of the hotel, the
remaining bill becomes the responsibility of the travel agents, the bill will then be transferred
to the City Ledger account.
In the hospitality industry, especially in the sale of food and beverages, there is a sales
system that uses computer technology called the Point of Sale System (POSS). POSS focuses
on 3 objectives:
1) Accuracy of order
2) Recording sales appropriately and quickly
3) Giving satisfaction to the guests
POSS uses a combination of terminals and printers that act as inputs and outputs. The
POSS generated report provides information on:
1) An income analysis, providing details per sales and per outlet, which can be used as a
data source for daily sales
2) Employee productivity, providing information on the number of covers, average sales,
and total sales, which can be used to evaluate the productivity of employees
individually
3) Inventory control, by comparing the number of recorded portions with the number of
consumed portions.
4) POSS also helps Cost Control in measuring the cost incurred with the level of sales
obtained (expected to be obtained)
1.2 Employees Involved in Sales Procedures
The functions associated with the sales procedure in a hotel are as follows:
1.2.1 Hotel Rooms Sales
1) Reservation, has the duty of receiving reservations from guests and providing
information to the front office, room boy, housekeeping and the credit department.
2) Front office, has the duty of receiving guests and preparing guest bills.
3) Bellboy, in has the duty of helping escort guests to their room.

3
4) Roomboy, has the duty of cleaning and preparing rooms
5) Housekeeping, in charge of preparing room equipment
6) Night Audit has the duty of preparing daily sales reports at night and matching sales
on that day.
7) Income auditor, duty to re-check and record sales that occurs.
8) Credit Department, assigned to record credit approval either directly or indirectly.
9) Account receivables, has the duty of recording credit sales and preparing invoices.
1.2.2 Food and Beverages Sales
1) Waiter / waitress, provides services to guests, from receiving orders, forwarding
orders to the kitchen, presenting orders and providing information to the cashier.
2) Cashier, prepares the bills and receive payment from the guests.
3) Kitchen, prepares the orders.
4) Income auditors, checks sales and record sales.
5) Credit Department, gives credit approval.
6) Accounts receivable, records credit sales and prepares invoice bills.
1.3 Documents Used in Hotel Sales Procedures
Every transaction that occurs must be documented into the transaction form. The
use of this document is one of the ways of obtaining proof of transactions, which can then
be used as audit trail from an independent party. The documents used are as follows:
1.3.1 Hotel Rooms Sales
1) Guest bill, used to record sales transactions made by guests during their stay and as
proof of bill to guests, consisting of:
a. Master bill, to record room sales transactions
b. Extra bill, to record sales transactions other than the room sales, such as food and
beverage sales, extra bed sales, and others.
2) Form A, used to record personal data of guests who stay and as a report to the police,
this form is usually also used as registration form
3) Reservation form, to record guests’ reservation prior to guest arrival.
4) Room count sheets, to check the number of rooms occupied that day.
5) Room sales recapitulation, to record room sales on a particular day.
6) Remittance of fund is an envelope used to report and deposit the proceeds on sale that
day.
1.3.2 Food and Beverages Sales
1) Restaurant and bar order is used to record guests’ order.
2) Restaurant and bar check / bill, used as sales invoice.
3) Restaurant and bar summary of sales are used to record both cash and credit sales in
each shift.
4) Remittance of fund is an envelope used to report and deposit the proceeds of sale on
each shift.
1.4 Hotel Sales Procedures
1.4.1 Hotel Rooms Sales
The explanation of hotel rooms sales procedures (presented in Figure 1.1) is as follows:
1) Prior to arrival, the guest will make reservations either individually or through their
travel agent to the reservation section who will then subsequently make a reservation

4
form (RF) and record it in the guest arrival list, then distribute the form to the FO,
room boy, housekeeping and credit as information.
2) Guests book through a travel agent will bring an agent voucher (VA). Agent will make
a VA after confirming to the hotel and receives a RSF, which includes the price of the
room according to Contract Rate (CR) with the hotel.
3) When the guest arrives, they must show proof of the reservation, then the front office
will match it with the reservation form copy, and then ask guests to fill in and sign the
A Form. After this stage, the receptionist will give the hotel room key and ask the bell
boy to escort the guests to their rooms
4) After a guests go to their room, FO will make a guestbill, then put it on the shelf for
each room that is in the FO.
5) FO fills room count sheets (RCS), posts to each room usage on bill, and makes room
sales recapitulation (RSR), then puts the sales and RSR into the remittance of fund
(ROF).
6) FO sends the original A form as a report to the police, and archives a copy.
7) In the middle of the night the night audit will re-check the FO's work on that day.
8) The next day the ROF will be sent to the back to the office and received by the
income audit, which will then reconcile and sort it out, then cash proceeds will be
submitted to the general cashier, and for the rest to be handed over to the accounts
receivable.
9) Income audit based on information provided by night audit will make “daily sales”
report as information for management on the sales rate of the rooms, food and
beverages, and other income, as well as information of occupancy rate and other
information of the previous day.
10) Accounts receivables, will make adjustments to the receivables and re-clarify guest
ledger receivables to the city ledger, then record and prepare invoice for the travel
agent.
11) General cashier will record cash receipts from the sale and payment ofguest ledger
receivables.
1.4.2 Food and Beverages Sales
The explanation of the food and beverages sales procedures (presented in Figure 1.2)
is as follows:
1) Guests who come to the restaurant will be greeted and escorted to a table by the
waiter, who then offers the menu and prepares the restaurant and bar order (RBO),
and records every order of the guest on the RBO.
2) RBO is then submitted to the kitchen, to prepare the requested menu, then the outlet
cashier to prepare the restaurant and bar bill (RBB).

5
3) After finish eating, the guests will complete the payment at the cashier, if the guest
does not pay cash then the guest will be asked to sign a RBB that will be sent to the
PO and added to guest’s bill.
4) At the end of the shift, the cashier creates a restaurant and bar summary of sales
(RBSS) and adds the proceeds into the ROF, then deposits them to the safe deposit
Guest Agent Reservation Front Office
box in the FO, to be sent back to the office the next day.
1.5 Reports Generated from Hotel Sales Procedures
Start Order 1 sales
The end result of a procedure is information. The information generated from
Processin
procedures and the food and beverages sales proceduresg are:
Booking
1) Room sales, the report generated is the Rooms Sales Recapitulation (RSR). RSF
directly
2) Foodtoand Beverage Sales, the report generated is RSF
the Restaurant and Bar Summary of
Reservation T
Sales (RBSS).
3) Daily Sales, is prepared by the income auditor, which contains a report of the sales of
1 hotel as a whole.
the T
1

RSF
Description :
RSF = Reservation Form
T = Archieve by date
VA = Voucher Agent
CR = Contract Rate

FigureStart
1.1 Flow Chart of Room Sales
Order
Processing 1
2

Booking
through 1 Order
Processin RSF
Agent
g
2
RSF
T
3
RSF
2
3
+ VA

CR
VA T
3
VA
6
VA

3
Front Office
Guest Bellboy Police

RSF RSF
or

RSF RGF After the guest


have been
registered, the
1 2 room keys are
handed over and
the bellboy aids the
guest
2 3

RGF N RGF 4
Figure 1.1 Flow Chart of Room Sales (continued)
signed 4

Put on the room


Sign GB key rack and RGF
by the post it every signed
guests day during the
stay
Input
Proof of
RGF
Residents
signed
RCS Arrival
Report

3 RSR Description :
N = Archieve based on number
RSF = Reservation Form
RGF = Registration Form (Form A)
RGF signed = RGF that have been signed
by the guests 7
GB = Guest Bill
RCS = Room Count Sheet
RSR = Room Sales Recapitulation
Front Office Night Audit Income Audit

6
5

NAR
At the end of ROF T
the day, Front +
Office
prepares the ROF
At the end of the
document for
day, Night Audit
the daily
matches the
report The next day, Income
posting and sales
results, also Audit receives Night
GB out closes the sales Audit Report and uses it
transaction in as based to make daily
one day sales report
+

RCS NAR DS
Sales
Journal

+ 1.1 Flow Chart of Room Sales (Continued)


Figure +

M, BN, ROF
TC, CC

+ 6

RSR

ROF Description :
GB out = Guest Bill for Guest who have checked out
RCS = Room Count Sheet
M, BN, TC, CC = Money, Bank Note, Traveler Cheque, Credit Card
5 RSR = Room Sales Recapitulation
ROF = Remmitance of Funds
NAR = Night Audit Report
DS = Daily Sales
8
T = Archieve by date
General Cashier
Income Audit Account Receivables Management

DS DS

7 8 9
Report for
Content of ROF Manageme
ROF GB out
is issued and nt
distributed
+
RSR End
ROF Basis for adjusting
and reclassifying
+
+ accounts receivable
M, BN, from guest ledger to
RSR
Figure 1.1 Flow TC, CC
8 Chart of Room Sales (continued) city ledger
+
M, BN, Cash
TC, CC Receipt
Journal A

GB out 9
T

RCS
Description :
RCS = Room Count Sheet
RSR = Room Sales Recapitulation
T ROF = Remittance of Funds
DS = Daily Sales
GB out = Guest Bill for check out guests
M, BN, TC, CC : Money, Bank Note,
Traveller Cheque, Credit Card 9
T = Archieve based on date
A = Archieve based on alphabet
Guest Waiter/s Kitchen Cashier Outlet

Start 1 4 4

Came to the Menu RBO RBO


restaurant/ba
r +

1 RBO Preparing Preparin


Order g Bill

2 2
RBB

Menu
3
5
+
RBO Order
Processin 6
g
Figure 1.2 Flow Chart of Food and Beverages Sales
3 RBO 4 RBB
T

+
5 Menu
M, BN,
CC
RBB
Store on
the Shelf Make a Sales
M, BN, Report
CC

6 SOS
Description :
RBO = Restaurant and Bar Order
RBB = Restaurant and Bar Bill 10
M, BN, CC = Money, Bank Note, Credit Card
SOS = Summary of Sales
Cashier Outlet Front Office

RBB ROF

+
M, BN,
CC
Deposited on
Safe Deposit
+
Box
SOS

Figure 1.2 Flow Chart of Food and Beverages Sales (continued)

The next day, will


Record and put
be brought to the
all documents
Back Office
and sales
results

End

ROF

Description :
7 RBO = Restaurant and Bar Order
RBB = Restaurant and Bar Bill
ROF = Remittance of Funds
DS = Daily Sales
M, BN, CC : Money, Bank Note, Credit
Card 11
SOS = Summary of Sales
ROF = Remittance of Fund
2. HOTEL CASH RECEIPTS
2.1 Role of Cash in the Hotel Business
Cash is an important account in the operations of a hotel, without being supported
with adequate cash, operations of a hotel will be disrupted, because cash is a working capital
that strongly supports the continuity of daily activities of a hotel. A hotel in its operation
requires a substantial amount of funds, in which the funds are used to finance all expenses in
proving facilities for guests during their stay, and the funds can only be recovered by the
company after guests that stay or uses the hotel’s facilities conducts payments. Most of the
guests who uses agents will delay payments until they are finished using the existing
facilities, except the guests who come in personally (walk in) usually provide advance
payment as a deposit. Cash receipts can be cash receipts from outlets, sales receipts received
by the Front Office when guests check out, and the results of collection of receivables from
agents.

12
The Legend Hotel is a hotel located in Denpasar. The hotel offers super deluxe type
rooms at a rate of Rp 1,000,000 per night. Every guest who stays will receive breakfast
amounted to Rp100.000. The price does not include 21% tax and service charges. The journal
of the transactions are:

Cash Receipt Journals


1) Sale of Rooms and Food and Beverages:
Cash Rp1.210.000
Room Revenue Rp900.000
Food revenue meal coupon Rp100.000
Service Charge Rp100.000
Government Tax Rp110.000

2) Cash Receipt received by the front office when guests check out:
Cash Rp1.210.000
Account Receivable Guest/City Ledger Rp1.210.000

3) Cash Receipt from Down Payment:


Cash Rp1.210.000
Deposit from Guest Rp1.210.000
4) After guest checks out, the adjusting journal entries are:
Deposit from Guest Rp1.210.000
Room Revenue Rp900.000
Food Revenue meal Coupon Rp100.000
Service Charge Rp100.000
Government Tax Rp110.000

2.2 Employees Involved in Cash Receipts Procedures


The related functions of the cash receipts procedure in a hotel are as follows:
2.2.1 Cash Receipt from Room Sales
1) Front Office (FO) Cashier, where this section can be taken over by the FO section,
has the duty of receiving and reporting every guests’ payment.
2) Night Auditor is responsible for the correctness and accuracy of the cash sales
data in one day from each outlet.
3) Income Auditor has a duty to match all sales revenue and revise the night job
auditor.
4) General Cashier has full responsibility for all room sales receipts.
2.2.2 Cash Receipt from Food and Beverages Sales
1) Cashier Outlet has full responsibility for cash receipts in each outlet (outlet
restaurant).

13
2) Night Auditor is responsible for the correctness and accuracy of data input on
cash sales of food and beverages in one day.
3) Income Auditor has a duty to match all cash sales of food and beverages, and
revise night auditor’s work
4) The General cashier has full responsibility for all cash receipts for the sale of food
and beverages in one day.
2.2.3 Cash Receipts from Travel Agent’s Receivables
1) Accounts Receivable, is responsible for credit sales, and prepares invoices and
bills for guests who make reservations through an agent.
2) Collector, is responsible for collection of receivables from travel agents.
3) The General cashier is fully responsible for all receivables received by the
collector in one day.
2.2.4 Cash Receipt from Down Payments
1) Reservation, receives reservation from guest who book directly or through travel
agent.
2) Front Office cashier,is in charge of receiving and reporting every guest payment.
3) Night Audit is responsible for the correctness and accuracy of down payment data
entry in one day.
4) Income Audit has the duty to match all sales and cash receipt from guests and
also check and correct the night auditor's work.
5) General Cashier has full responsibility for all cash receipt of advance payments
from guests in one day.
2.3 Documents Used in Cash Receipts Procedures
Every transaction that occurs must be documented into the transaction form. The use
of this document is one of the ways of obtaining proof of transactions, which can then be
used as audit trail from an independent party. The documents used are as follows:
2.3.1 Cash Receipt From Room SalesZZ
1) Guest bill, it records transactions of guest activities.
2) Room Sales Recapitulation
3) Remittance of Fund (ROF): is an envelope used to report and deposit the sales
proceeds of the sale on that day
2.3.2 Cash Receipt from Food and Beverages Sales
1) Restaurant and Bar bill: records transactions of food and beverage sales conducted
by guests and as proof of billing to guests
2) Restaurant and Bar Summary of Sales: records the sale of food and drinks both
cash and credit on each shift
3) Remittance of Fund (ROF)
2.3.3 Cash Receipts from A Travel Agent’s Receivables
1) Guest bill
2) Reservation Form
3) Agent Vouchers
4) Invoice

14
5) Cash Receipt
2.3.4 Reception of Cash from Down Payment
1) Cash Receipt
2) Reservation Form

2.4 Cash Receipts Procedures from Sale of Rooms, Food and Beverages, and Other
Outlets
Figure 2.1 presents cash receipts procedures from sales of rooms, food and beverages
and other outlets, with the following explanation:
1) At the end of the day, every cashier outlet must enter sales proceeds along with
supporting evidence and report them into the remittance of found (ROF), then entrust
the ROF to the front office, which will then be checked by night audit.
2) On the following day, all ROFs are submitted to the income audit department who
will then conduct a re-check, and deliver the cash sales proceeds, such as money,
credit card slips, bank notes, and checks to the general cashier.
3) General Cashier will re-check the sales proceeds and compare it with the report of
each outlet, then record in the cash book, filing reports of each outlet as proof of cash
receipt and saving or depositing money to the bank.
2.4.1 Procedures for Cash Receipts from Travel Agent’s Receivables
Figure 2.1 illustrates the cash receipt procedure from the collection of accounts
receivables from the agent, with the following explanation:
1) Accounts Receivable, will monitor the age of receivables from agents according to
their maturity, when it is time to collect the receivables, Accounts Receivable will
prepare a receivables collection list along with supporting evidence (invoice, guest
bill, agent voucher, etc.), and prepare cash receipts.
2) Account Receivable will seek approval from department head, and then will give the
data to the collector to conduct billing to the agents.
3) The results of collection of receivables will be submitted to the general cashier by the
collector, which will then record it in the cash receipts. Then Collector will then inform
the Account Receivable, who will then record the receivables collection on the agent's
receivables ledger.
2.4.2 Cash Receipts Procedure From Down Payment
The explanation of the cash receipt procedure that comes from the down payment by
the guest (presented in Figure 2.2) is as follows:

15
1) An agent pays a down payment for his guests at the time of the reservation. The
down payment will be received by the front office cashier by making a cash receipt
with the reservation form enclosed, then it will be reported in the room sales
recapitulation and entered into the ROF along with the sales proceeds from the sale
of the other rooms.
2) The travel agent will receive the original cash receipt document, which will be used to
calculate underpayment after the travel agent's guests checks out.
3) On the following day, the general cashier will receive the cash down payment and
record it as cash receipt. Then the general cashier will inform the Accounts
Receivable staff that the down payment was received and will be deposited to the
bank.
2.5 Reports Generated from Hotel Cash Receipt Procedures
1) General Cashier Summary, which is a report made by the general cashier at the end of
the period containing all cash receipts

16
Figure 2.1. Flow Chart of Cash Receipts from Sales of Rooms, Food and Beverages

Front Office Food and Beverages Night Audit Income Audit

Begin
RBB 2
1
+
GB out
NAR
M, BN, TC, ROF
+
TC, CC
RCS +
+
At the end of the ROF 3
+ SOS
day, Night Audit
M, BN, TC, matches the posting
CC, CC and sales results,
also closes the sales NAR are
ROF transaction in one checked again
+
RSR day and used to
generate daily
sales reports
1
ROF NAR

+ DS

ROF

1
3

Description : ROF
GB out = Guest Bill for check out guests
RCS = Room Count Sheet
M, BN, TC, CC = Money, Bank Note, Traveller Cheque,
Credit Card
RSR = Room Sales Recapitulation
ROF = Remittance of Funds
NAR = Night Audit Report
DS = Daily Sales
17
Figuree 2.1. Flow Chart of Cash Receipts from Sales of Rooms, Food and Beverages
(continued)
Income Audit General Cashier Account Receivable

4 5

ROF ROF Gb out

+
Distribution of RSR
Basis to adjust and
ROF
reclassify accounts
+ receivable from
Guest Ledger to City
Gb out
Cash receipts, Ledger
supporting
4 +
documents are
given to M, BN, A
General TC, CC
Cashier
+
End
Settlement of
guest Cash
transactions Receipts
through Journal T
agent/agency/
contract of 5
cooperation,
supporting Record on General
documents Cashier Summary
are given to
Account
Receivable

Description :
RSR = Room Sales Recapitulation
ROF = Remmitance of Funds
Gb out = Guest Bill for guest who have checked out
18
M, BN, TC, CC = Money, Bank Note, Traveller Cheque, Credit Card
T = Archieve by date
A = Archieve by alphabet
Figure 2.1. Flow Chart of Cash Receipts from the Collection of Receivables from Agents

Account Receivables Head Department Collector General Cashier

Begin 1 2 3

VA Head Department INV


gives approval Collect and submit
+ billing results to +
the General LAR
RSF
INV Cashier and inform
+ the Accounts +
+ Receivable
GB out CR
LAR
+
+
INV
INV M, Cq
CR
+
DPP
LAR Record on General
2
Cashier Summary
CR +
CR
Cash
+ Receipt
Asking for approval to Journal
Head Department M, Cq

T
1 3

End
Description :
VA = Voucher Agent
RSF = Reservation Form
GB out = Guest Bill for check out guests
INV = Invoices
LAR = List of Account Receivables
CR = Cash Receipt
19
M, Cq = Money and Cheque
T = Archieve based on date
Figure 2.2. Flow Chart of Cash Receipts for Down Payment

Agency Reservation FO Cashier

1 3
Begin

Reservation Reservation RSF

+
1 RSF
M, Cq

2
2
CR

RSF

+ ROF

M, Cq

Description :
RSF = Reservation Form
M, Cq = Money & Cheque
CR = Cash Receipt
ROF = Remmitance of Funds

20
Figure 2.2. Flow Chart of Cash Receipts for Down Payment (Continued)

Night Audit Income Audit General Cashier

1 2

RSF Checking RSF

+ +
LNA
CR
CR

+
+ RSF
M, Cq
M, Cq
+
+
+ CR
ROF
ROF
+
M, Cq
Record on General
LNA Cashier Summary
+

ROF
Cash
Checking
Receipts
Journal
1 2

End
Description :
RSF = Reservation Form
CR = Cash Receipts
M, Cq = Money & Cheque
ROF = Remittance of Funds
NAR = Night Audit Report 21
T = Archieve by date