4.

1 KONSEP UNIFORM SYSTEM OF ACCOUNT

Uniform system of accounts menetapkan format standar dan klasifikasi perkiraan yang
mengarah pada kepemilikan individu dalam penyiapan dan penyajian laporan keuangan.
Standarisasi dalam uniform system of accounts membantu pemakai laporan keuangan internal
dan eksternal untuk membandingkan posisi keuangan dan kinerja operasi pada jenis
kepemilikan yang sama dalam industry hotel. Ada beberapa konsep penting dari Uniform
system of accounts, yaitu ;
1. Membagi departemen-departemen fungsional yang ada menjadi 3 jenis :
a. Departemen operasi, merupakan departemen yang memberikan kontribusi
pendapatan seperti room, food & beverage, telephone, laundry, dan lain-lain.
b. Departemen Overhead, merupakan departemen pendukung, seperti
administration & general, marketing.
c. Departemen alokasi, merupakan departemen yang berfungsi mengalokasikan
beban pada masing-masing departemen, seperti departemen personalia
mengalokasikan beban gaji karyawan.
2. Setiap departemen dalam organisasi akan dibebani oleh gaji karyawan dan
pengeluaran departemennya.
3. Memberikan keseragaman dalam departemen dan dalam klasifikasi aktiva, hutang,
penghasilan dan biaya.
4. Memberikan kemampuan untuk membandingkan hasil operasi.
5. Memberikan kemampuan untuk melatih pengedalian anggaran yang kuat, di mana
pengendalian anggaran merupakan alat untuk mengedalikan hasil departemen.

4.2 SEJARAH UNIFORM SYSTEM OF ACCOUNTS

Edisi pertama dari Uniform Systems Of Accounts diterbitkan oleh Hotel Association Of
New York pada tahun 1926. Edisi ini merupakan bentuk hasil usaha terorganisir pertama
kalinya yang sukses dalam menciptakan sistem akuntansi pertanggungjawaban yang seragam
dalam industry hotel dan merupakan satu-satunya dan pertama dalam segala bidang industri.
Perintis Uniform Systems Of Accounts adalah para anggota dari Hotel Association Of New
York. Anggota Hotel Association Of New York adalah komite pemilik ( Proprietor’s
Committee), komite akuntan (Accountants Committee) dan lembaga akuntansi (Accounting
Societies). Hotel Accountant Association Of New York menjadi pelopor pembentukan
organisasi yang sekarang dikenal dengan nama International Association Of Hospitality
Accountants.
Tahun 1961, The American Hotel & Motel Association (AH & MA) menetapkan The
National Association Of Accuntants untuk mengembangkan uniform systems of account

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untuk hotel dan motel kecil. Kemudian tahun 1979, The Committee on Financial
Management Of The American Hotel & Motel Association merevisi Uniform System Of
Accounts, guna mencerminkan atau merefleksikan perubahan penggunaan terminologi
industry penginapan (lodging industry).
Tahun 1986 dilakukan revisi, dan ini merupakan edisi ke delapan, dengan perubahan
spesifik pada distribusi pengeluaran , meningkatkan fungsi marketing, pemrosesan data,
sumber daya manusia dan transportasi. Edisi ini diterbitkan oleh The Hotel Association Of
New York City. Tahun 1996 dikeluarkan lagi edisi ke Sembilan yang diterbitkan oleh The
Educational Institute of The American Hotel & Motel Association, dengan sebutan baru yaitu
Uniform System of Accounts for the Lodging Industri (USALI). Pada edisi ini, revisi dan
perbaikan dilakukan dengan melengkapi Expense Dictionary dan Chart of Accounts.
Disamping itu hal lain yang dibahas dalam edisi ini adalah penjelasan dan rumus analisa
rasio, informasi statistic departemental, pengendalian anggaran operasi serta analisa Break
Even Point (BEP).

4.3 UNIFORM SYSTEM OF ACCOUNT FOR THE LODGING INDUDTRY

Adapun hal-hal yang dibahas dalam Uniform system of accounts yang diterbitkan oleh
hotel Association of New York (1996), meliputi :
Bagian I Financial Statements
Seksi 1 : Balance sheet
Seksi 2 : Statement of income
Seksi 3 : Statement of owners equity
Seksi 4 : Statement of cash flows
Seksi 5 : Notes to the financial statements
Seksi 6 : Departemental statements
Skedul 1 : Rooms
Skedul 2 : Food
Skedul 3 : Beverage
Skedul 4 : Telecomunications
Skedul 5 : Garage and Parking
Skedul 6 : Golf Course
Skedul 7 : Golf Pro Shop
Skedul 8 : Guest Laundry
Skedul 9 : Health Centre
Skedul 10 : Swimming Pool
Skedul 11 : Tennis
Skedul 12 : Tennis Pro Shop
Skedul 13 : Other Operated Departements
Skedul 14 : Tentals and Other Income
Skedul 15 : Administrative and General
Skedul 16 : Human Resources
Skedul 17 : Information System

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 Skedul 18 : Security
Skedul19 : Marketing
Skedul 20 : Franchise Fees
Skedul 21 : Tranportation
Skedul 22 : Property Operation and Maintenance
Skedul 23 : Utility Costs
Skedul24 : Management Fees
Skedul 25 : Rent, Property Taxes and Insurance
Skedul 26 : Interest expense
Skedul 27 : Depreciation and Amortization
Skedul 28 : Income Taxes
Skedul 29 : House Laundry
Skedul 30 : Salaries and Wages
Seksi 7 : Statement For Gaming Operations
Seksi 8 : Statement for Properties Operated by a Management Company

Bagian II : Financial Analysis

Seksi 9 : Financial Statement Formats
Seksi 10 : Rasio Analysis and Statistics
Seksi 11 : Breakeven Analysis
Seksi 12 : Operation Budgeting and Budgetary Control
Seksi 13 : Guidelines for Allocating Expenses to Operated Departements
( Responsibility Accounting )

Bagian III : Recording Financial Information

Seksi 14 : Sample Chart of Accounts
Seksi 15 : Simplified Bookkeeping for Limited Services Properties

Bagian IV : Expense Dictionary

Bagian V : Sample Set of Uniform System Statements

Uniform System of Accounts for the Lodging Industry berisi lima bagian yang terbagi
lagi dalam 15 seksi. Adapun yang dibahas meliputi penyusunan laporan keuangan industri
perhotelan, analisa keuangan, format laporan keuangan, petunjuk dalam mengalokasikan
biaya -biaya operasional, penyusunan dan pengendalian anggaran operasional. Contohnya
penyusunan bagan arus, contoh pencatatan sederhana pada industri perhotelan, dan kamus
pengeluaran/biaya, serta contoh laporan yang dihasilkan dari penerapan Uniform System of
Accounts.

4.4 CHART OF ACCOUNT

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 Bagan akun (chart of account) digunakan dalam sistem akuntansi untuk pencatatan
transaksi usaha dan disusun berdasarkan pada standar pelaporan yang diinginkan oleh
manajemen. Susunan Chart of Acoount yang baik menurut AICPA adalah;
1. Membantu mempermudah penyusunan laporan keuangan dan laporan lainnya
secara ekonomis.
2. Mencakup rekening-rekening yang diperlukan untuk menggambarkan dengan baik
dan teliti harta, hutang, modal, pendapatan, harga pokok, dan biaya secara
terperinci sehingga dapa berguna bagi manajemen dalam melakukan pengawasan
operasi perusahaan.
3. Menguraikan dengan teliti dan singkat apa yang harus dimuat di dalam setiap
rekening
4. Memberikan batasan sejelas-jelasnya antara pos aktiva, hutang, modal,
pendapatan dan biaya.
5. Membuat rekening-rekening control jika diperlukan.

Urutan langkah dalam menyusun klasifikasi rekening berdasarkan susunan laporan

keuangan adalah sebagai berikut:
1. rekening-rekening buku besar dibagi menjadi dua kelompok yaitu rekening neraca
(rekening real) dan rekening laba rugi (rekening nominal).
2. Rekening neraca dibagi menjadi kelompok yang sifatnya berbeda seperti: aktiva,
hutang dan modal.
3. Masing-masing kelompok yang ada di nomor 2 diatas dibagi lagi menjadi golongan-
golongan sebagai berikut:
Aktiva Hutang
Aktiva lancer Hutang jangka pendek
Investasi jangka panjang Hutang jangka panjang
Aktiva tetap berwujud Modal
Aktiva tetap tidak berwujud Modal disetor
Aktiva lain-lain Modal lain
4. Golongan-golongan yang ada dirinci lagi mungkin dalam bentuk sub golongan atau
langsung ke rekeningnya.
5. Rekening laba rugi dibagi menjadi kelompok yang sjeenis seperti: Penjualan, Harga
Pokok Penjualan, Biaya pokok produksi, biaya penjualan, biay administrasi & umum,
pendapatan dan biaya diluar usaha.
6. Golongan-golongan yang ada dirinci lagi mungkin dalam bentuk sub golongan atau
laungsung ke rekeningnya.

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 7. Memberikan nomor kode kepada masing-masing rekeningnya dalam klasifikasi.

Pemberian kode berguna untuk memudahkan mencari rekening yang diinginkan.

Pembuatan kode rekening harus dapat memenuhi syarat-syarat sebagai berikut:
a. memungkinkan adanya perluasan rekening tanpa harus mengadakan perubahan kode
secara keseluruhan
b. harus mudah diingat
c. memudahkan bagi pihak yang menggunakan

Pemberian kode rekening umunnya didasarkan pada rerangka pemberian kode tertentu
sehingga memudahkan pemakaian untuk menggunakannya. Ada lima metode pemberian
rekening yaitu:
1. kode angka atau alphabet urut
2. kode angka blok
3. kode angka kelompok
4. kode angka decimal
5. kode angka urut didahului dengan huruf
seperti:

XXX - XXX - XXX - XXX

Sub akun dengan kegunakan untuk analisa dan pengendalian

Akun utama pada neraca atau laba rugi
Departemen pendapatan atau biaya
Nomor property

Contoh penyusunan 3 digit ke tiga dari 300 – 399 Revenue

bagan akun : 400 – 499 Cost of Sales
100 – 199 Assets 500 – 599 Payroll
200 – 279 Liabilities 600 – 699 Other expenses
280 – 299 Equity 700 – 799 Fixed charges
Berikut adalah contoh sederhana kode rekening, uniform system of account for the lodging
industry (AH & MA, 1996)

1. Assets
100 Cash 142 Prepaid taxes
101 House funds 143 Other prepaids
102 Petty cash 160 Property & Equipment
110 Short term investment 161 Land
120 Account Receivable 162 Buildings

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 121 City ledger 166 Furniture & Fixtures
122 Guest ledger 168 Machinery & Equipment
123 Credit card account 174 Construction in progress
124 Other Account Receivable 175 China
130 Inventory 176 Glassware
131 Food 177 Silver
132 Beverage 178 Linen
133 Operating supplies 179 Uniforms
134 Cleaning supplies 190 Other assets
135 China, glassware, silver, linen, uniforms 191 Deferred charges
136 Other 192 Goodwill
140 Prepaids 193 Miscellaneous
141 Prepaid Insurance

2. Liabilities
200 Payables 240 Accruals
201 Account payable 241 Accrued payables
202 Dividends payable 242 Accrued taxes
210 Employer Payroll Taxes 243 Accrued expenses - other
220 Taxes 250 Other Current Liabilities
221 Income tax 260 Long Term Debt
222 Sales tax 270 Other Long Term Debt
230 Advance Deposits

28. Equity
280 Capital stock
289 Retained Earnings

3. Revenue
300 Room Revenue 307 Other Room Revenue
301 Transient – reguler 320 Food Revenue
302 Transient – corporate 330 Beverage Revenue

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 303 Transient – package 340 Telephone Revenue
304 Day Use 380 Other Income
305 Group – convention 381 Interest Income
306 Group – tour

4. Cost Of Sales
420 Cost Of Food Sales
430 Cost Of Beverages Sales
440 Cost Of Telephone Calls
441 Local Calls
442 Long-Distance Calls

5. Payroll
510 Salaries & Wages
511-519 Departemental Management & Supervisory Staff
521-539 Departemental Line Employees
550 Payroll Taxes
560 Employee Benefits
561 Vacation, Holiday, Sick Pay
562 Medical Insurance
563 Life Insurance
564 Employee Meals

6. Other Expenses
600 Operating Supplies 660 Marketing Expenses
601 Cleaning Supplies 661 Commisions
602 Guest Supplies 662 Direct Mail Expenses
603 Paper Supplies 663 Outdoor Advertising
604 Postage & Telegrams 664 Print Materials
605 Printing & Stationary 665 Radio & Television Expenses
610 Linen 680 Utility Costs
611 China 681 Electrical Cost
612 Glassware 682 Fuel Cost
614 Silver 683 Steam Cost
615 Uniforms 684 Water Cost

7
621 Contract & Cleaning Expenses 685 Other Utility Cost
623 Laundry & Dry Cleaning Expenses 690 Guest Transportation
624 Laundry Supplies 691 Fuel & Oil
627 Kitchen Fuel 692 Insurance
628 Music & Entertainment Expenses 693 Repairs & Maintenance
629 Reservations Expenses 694 Other Expenses
630 Information System Expenses 700 Manager Fees
631 Hardware Maintenance 730 Building & Contents Insurance
632 Software Maintenance 740 Interest Expenses
640 Human Resources Expenses 741 Interest On Capital Leases
641 Employee Housing 750 Depreciation & Amortization
642 Recruitment 751 Building & Improvements
643 Training 752 Furniture & Fixtures
644 Transportation 753 Machinery & Equipment
650 Administrative Expenses 754 Preopening Expenses
651 Credit Card Commissions 770 Gain or Loss On Sale Of Property
652 Donations
653 Credit & Collections Expenses
654 Profesional Fees
655 Losses & Damages
656 Cash Over/Short

Berikut adalah contoh laporan keuangan pokok untuk sebuah hotel berdasarkan
uniform system of account:
1. Balance Sheet

ASSETS Current Year Prior Year

CUREENT ASSETS
Cash
House bank
Demand Deposit

8
Temporary Cash Investment
TOTAL CASH
Short Term Investment
Receivable
Account Receivable
Notes Receiveble
Current Meaturities of Noncurrent Maturuties
Other
TOTAL RECEIVEBLE
Less Allowance for Doudtful Accounts
NET RECEIVABLE
Inventories
Prepaid Expenses
Deferres Income Taxes,Current
Other
TOTAL CURRENT ASSETS
NONCURRENT ASSETS
INVESTMENT
PROPERTY AND EQUIPMENT
Land
Buildings
Leaseholds and Leasehold Improvement
Furnishings and Equipment
Constructions In Progress
Chlaina,Glassware, SilverLinen,and Uniforms
TOTAL PROPERTY AND EQUIPMENT
Less Accumulated Deprecition and Amortization
NET PROPERTY AND WQUIPMENT
OTHER ASSETS
Goodwill
Cash Surrender Value For Life insurance
Deferred charges
Deferred Income Tax-nonincome
Other
TOTAL OTHER ASSETS
TOTAL ASSETS

LIABILITIES AND OWNER’S EQUITY

Bank
Others
TOTAL NOTES PAYABLE
ccount payable
Accrued Expenses
Advance Deposits
Income Taxes Payable
Deferred income taxes-current
Current maturities of long-term debt
Other
TOTAL CURRENT LIABILITIES
LONG TERM DEBT,Net of current maturities
Mortgage notes,other notes,and similar liabilities
Obligations under capital lease
OTHER LONG TERM LIABILITIES
DEFERED INCOME TAXES-Noncurrent
COMMITMENT AND CONTIGENCIES

9
OWNER’S EQUITY (subsidiary ledger)
TOTAL LAIBILITIES AND OWNER’S EQUITY

(subsidiary ledger owner’s equity)

ALTERNATIVE OWNER’S EQUITY PRESENTATION IN BALANCE SHEET

a. CORPORATION Current Year Prior Year

STOCHOLDER’S EQUTY
---%Cumulative Preferred Stock, U$---par
Value, authorized----shares, issue and
Outstanding----shares
Common stock, U$--- par Value,
Authorized----shares, issue and
Outstanding----shares
Additional paid-in capital
Retained earnings
Less : treasury stock---shares common stock,
At cost

b. PARTNERSHIP
PARTNERSHIP EQUITY
General Partners
Limited partners
TOTAL PARTNERS EQUITY

c. SOLE PROPRIETORSHIP
Owner’s equity

2. Statement Of Income
Current year prior year
REVENUE
Rooms
Food
Beverage
Other
TOTAL REVENUE
COST AND EXPENESES
Rooms
Food
Beverage
Adminisative and general
Interest expenses
Depreciation and amotization
TOTAL COST AND EXPENSES
TOTAL BEFORE INCOME TAXES
INCOME TAXES
Current
Deferred
TOTAL INCOME TAXES
NET INCOME

STATEMENT OF INCOME (double staff)

Current Year prior year

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REVENUE
Rooms
Food
Beverage
Telecommunication
Garage & parking
Other operated departments
Rental & other income
TOTAL REVENUE
COST AND EXPENSES
Rooms
Food
Beverage
Telecommunication
Garage & parking
Other operated departments
Administrative and general
Human resources
Information systems
Security
Marketing
Franchise
Fees
Transpotationj
Property operation & maintenance
Utility costs
Management Fees
Rent,property taxes,and insurance
Interest Expenses
Depreciation and Amortization
TOTAL COST AND EXPENSES
TOTAL BEFORE INCOME TAXES
INCOME TAXES
Current
Deferred
TOTAL INCOME TAXES
NET INCOME

3. Statement Of Equity
a. STATEMENT OF STOCKHOLDERS’ EQUITY
Preferred Stock Common Stock Treasury
Stock
Number of Number Additional Number Unrealized Total
share of share Paid in Retained of gain/loss on Stock
outsanding Amount outsanding Amount Capital Earnings Share Amount marketable holder
securitas Equity
Balance at
Beginning of prior year
Add (Deduct)

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 Net Income
Dividends Declared
Change in unrealized gains
(loss)
Net Proceeds from
Sale Stock
Treasury stock acquired
Others
BALANCE AT THE END OF PRIOR YEAR
Add (Deduct)
Net Income
Dividends Declared
Change in unrealized gains
(loss)
Net Proceeds from
Sale Stock
Treasury stock acquired
Others
BALANCE AT THE END OF CURRENT YEAR
b. STATEMENT OF PARTNERS’ EQUITY
Unrealized gain/loss
General Limited On Marketable
Partners Partners Securities Total

Add (Deduct)
Net Income
Contribution
Change in Unrealized Gains
(Losses)
Withdrawl
Others
BALANCE AT THE END OF PRIOR YEAR
Add (Deduct)
Net Income
Contribution
Change in Unrealized Gains
(Losses)
Withdrawl
Others
BALANCE AT THE END OF CURRENT YEAR
c. STATEMENT OF OWNERS’ EQUITY
Unrealized gain/loss
General Limited On Marketable
Partners Partners Securities Total
Add (Deduct)
Net Income
Contribution
Change in Unrealized Gains
(Losses)
Withdrawl

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 Others
BALANCE AT THE END OF PRIOR YEAR
Add (Deduct)
Net Income
Contribution
Change in Unrealized Gains
(Losses)
Withdrawl
Others
BALANCE AT THE END OF CURRENT YEAR

4. Statement Of Cash Flows

a. STATEMENT OF CASH FLOWS (direct method)
Current Year Prior Year
CASH FLOWS FROM OPERATING ACTIVITIES:
Guest receipts
Other receipts
Payroll Disbursement
Interest paid
Franchise Fees Paid
NET CASH PROVIDED BY (USED BY) OPERATING ACTIVITIES
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital Expenditures
Decrease (increase) in Restricted Cash
Proceeds from asset dispositions
Proceeds from asset investment
Purchase investment
NET CASH PROVIDED BY (USED BY) INVESTING ACTIVITIES
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from debt or equity investment
Debt repayment
Dividends payment
Distribution to owners/partners
NET CASH PROVIDED BY (USED BY) FINANCING ACTIVITIES
CASH AND TEMPORARY INVESTMENTS, BEGINNING OF PERIOD
CASH AND TEMPORARY INVESTMENTS, END OF PERIOD
CASH PAID FOR INTEREST
CASH PAID FOR INCOME TAXES
(supplement information related to noncash investing and financing activities,
disclose significant items separately)
b. STATEMENT OF CASH FLOWS (Indirect Method)
Current Prior
Year Year
CASH FLOWS FROM OPRATING ACTIVITIES:
Net Income
Adjustment to reconcile net income
To cash provided by (use in) operating activities
Depreciation and amortization
Loss (gain) on sales of property and equipment
Deferred taxes

13
 Decrease (increase) in Account Receivable
Decrease (increase) in Inventory
Decrease (increase) in Prepaids
Decrease (increase) in Payables
Decrease (increase) in Accruals
NET CASH PROVIDED BY (USED BY) OPERATING ACTIVITIES
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital Expenditures
Decrease (increase) in Restricted Cash
Proceeds from asset dispositions
Proceeds from asset investment
Purchase investment
NET CASH PROVIDED BY (USED BY) INVESTING ACTIVITIES
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from debt or equity investment
Debt repayment
Dividends payment
Distribution to owners/partners
NET CASH PROVIDED BY (USED BY) FINANCING ACTIVITIES
CASH AND TEMPORARY INVESTMENT, BEGINNING OF PERIOD
CASH AND TEMPORARY INVESTMENT, END OF PERIOD
CASH PAID FOR INTEREST
CASH PAID FOR INCOME TAXES
(supplement information related to noncash investing and financing activities,
disclose significant items separately)

5. Catatan Atas Laporan Keuangan (Notes To The Financial Statements).

Agar suatu laporan keuangan menjadi lengkap, laporan keuangan harus dilengkapai
dengan catatan-catatan penjelasan. Catatan atas laporan keuangan harus menggambarkan
semua kebijakan akuntansi yang diikuti dengan organisasinya. Catatan yang diperlukan
biasanya meliputi kebijakan-kebijakan akuntansi, tetapi tidak terbatas pada yang di
cantumkan disini saja antara lain meliputi:
a. Dasar konsolidasi
b. Penggunaan prakiraan.
c. Kas dan investasi kas sementara.
d. Metode inventori dan penilaian
e. Akuntansi untuk investasi, termasuk penilaian sekuritas yang bisa dijual.
f. Kebijakan-kebijakan depresiasi dan amortisasi.
g. Akuntansi untuk deferred charger
h. Cost untuk iklan
i. Akuntansi untuk pension
j. Pengakuan income dari operasi franchise dan kerja sama kontrak
k. Akuntansi untuk income tax
l. Perhitungan net income (loss) per saham ( untuk perusahaan public)

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 Kejadian atau kondisi yang perlu dijelaskan dalam catatan atas laporan keuangan,
meliputi hal-hal sebagai berikut :

a. Perubahan- perubahan dalam metode akuntansi.

b. Perjanjian hutang jangka panjang.
c. Program pensiun dan atau pembagian keuntungan (profit sharing).
d. Benefit lain setelah masa pensiun dan setelah kekaryawan berakhir.
e. Income taxes.
f. Kerja sama jangka panjang.
g. Program opsi saham.
h. Item-item yang menyangkut income dan expenses diluar usaha.
i. Komitmen jangka panjang yang penting, seperti perjanjian sewa menyewa. Operasi
oleh pihak asing.
j. Transaksi-transaksi yang menyangkut affiliasi.
k. Liabilitas yang menggantung, termasuk ligitasi yang tertunda.
l. Peristiwa-peristiwa setelah tanggal neraca.
m. Transaksi equitas pemegang saham.
n. Alat-alat pembiayaan.

6. Laporan Perdepartemen (Departemental Statement)

Laporan perdepartemen menggambarkan hasil operasi dalam suatu priode tertentu.
Laporan ini menyediakan sumber-sumber informasi internal yang penting bagi manajemen
perusahaan. Laporan ini dilengkapi dengan daftar pendukung revenue dan expenses untuk
setiap departemen atau kegiatan-kegiatan dalam perusahaan.

Contoh laporan summery departemental statement of income :

OPERATED Sche Net Cost Of Payroll And Other Income
DEPARTEMEN Dule Revenue Sale Related Exp Loss

Room (1)
Food (2)
Beverage (3)
Telecommunications (4)
Garage & parking (5)
Golf course (6)
Golf pro shop (7)
Guest laundry (8)
Healt center (9)
Swimming pool (10)
Tennis (11)
Tennis pro shop (12)
Other operated departments (13)
Related & oher income (14)
TOTAL OPERATED DEPARTEMENT
UNIDISTRIBUTED OPERATING EXPENSES
Administrative & general (15)
Human resources (16)
Information system (17)
Security (18)
Marketing (19a)

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Franchise fees (19b)
Transportation (20)
Property operation and maintenance (21)
Utility cost (22)
TOTAL UNDISTRIBUTED OPERATING EXPENSES
TOTAL
INCOME AFTER IUNDISTRIBUTED OPERATING EXPENSES
Management fees (23)
Rent, property taxes, and insurance (24)
INCOME BEFORE INTEREST, DEPRECIATION AND
AMORTIZATION AND INCOME TAXES
Interest expenses (25)
Depreciation and amortization (26)
Gain and loss on sales property
INCOME BEFOE INCOME TAXES
Income taxes (27)
NET INCOME

Contoh daftar pendukung revenue dan expenses untuk setiap departemen

ROOMS Department-Schedule-1
Revenue
Allowance
Net revenue
Expenses
Salaries & Wages
Employee benefits
Total payroll and related expenses
Other expenses
Cable/satellite televisions
Commissions

16
 Complimentary guest service
Contract services
Guest relocation
Guest transportation
Laundry & dry cleaning
Linen
Operating supplies
Reservations
Telecommunications
Training
Uniforms
Other
Total other expenses
TOTAL EXPENSES
DEPARTEMENTAL INCOME (LOSS)

FOOD Department-Schedule-2

Revenue
Allowance
Net revenue
Cost of sales
Gross profit (loss) before other income
Other income
OTHER INCOME
Meeting room rentals
Miscellaneous Banquet Income
Service Charges
Total Other Income
Gross profit (loss) and other income
Expenses
Salaries & Wages
Employee benefits
Total payroll and related expenses
Other expenses
China, glassware, silver and linen
Contract service
Laundry & dry cleaning
Licenses
Miscellaneous Banquet expenses
Music and entertainment
Operating supplies
Telecommunications
Training
Uniforms
Other
Total Other Expenses
TOTAL EXPENSES
DEPARTEMENTAL INCOME (LOSS)
 DAFTAR PUSTAKA

Widanaputra, AAGP., Ariyanto, Dodik, Sari, Maria M Ratna. 2018. Akuntansi Hotel
(Pendekatan Sistem Informasi Berbasis Usali). Pekalongan : NEM.