Kondisi ini memerlukan pengendalian dan pembukuan yang cermat sehingga

Kondisi ini memerlukan pengendalian dan pembukuan

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Kondisi ini memerlukan pengendalian dan pembukuan yang cermat sehingga pembebanan biaya operating supplies ke setiap departemen hotel menjadi tepat. 201 9 2 Akuntansi Perhotelan Pusat Bahan Ajar dan eLearning Putri Dwi Wahyuni, SE.,M.Ak
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Rincian Biaya Material And Supplies Setiap Departemen Setiap departemen hotel memerlukan material and supplies untuk operasional departemennya. Berikut disajikan rincian biaya material and supplies yang diperlukan oleh setiap departemen hotel yang diadaptasi dari Uniform System of Accounts and Expense Dictionaryfor Small Hotels, Motels, and Motor Hotels 4th Edition dan Uniform System of Accounts for the Lodging Industry (USALI). Rooms Semua material and supplies yang digunakan di kamar tamu dibebankan ke departemen kamar. Operating supplies yang dibebankan ke departemen kamar terdiri dari empat kategori, yaitu Guest supplies, Cleaning supplies, Printing and stationery, dan other operiting supplies. a) Guest supplies: semua bahan dipakai habis untuk kamar tamu dibebankan sebagai biaya guest supplies yang meliputi: barhing caps, bottle opener (Ioose), brushes, buttons, candy, coffee (free), combs, corkscrews, facial tisues and holders, Flowers, fruits. garment bags, glassware, guest soaps. guest stationery, hair nets, hangers, ice buckets, magazine, matches, needles and thread, newspapers, pens and pencils, playing cards, postcards, shoe cloths, toilet items, writing suplies. b) Cleaning supplies: semua bahan dipakai habis uniuk menjaga agar kebersihan dan sanitasi kamar tetap baik dibebankan sebagai biaya cleaning supplies meliputi: acids, ammonia, brooms, brushes, cleaning compounds, deodorants, dust cloths, dustpans, floor wax, fumigators, insecticides. mops, mouse traps, pails, paint cleaners, polishes, soaps, steel wool and vacumm cleaner accessories. c) Printing and stationery: semua biaya bahan dipakai habis untuk bahan cetakan dan keperluan kantor departemen kamar dibebankan sebagai printing and srarionery yang meliputi: binders, book, carbon paper, charge voucher , clips, desk pads, envelopes, floorplans, paper clips, pastes, pencil and pens, rack cards, reports, rubber bands, rubber stamps, stamp pads, staples, staplers, typewriter ribbons, and vouchers. d) Other operating supplies: semua biaya bahan dipakai habis yang tidak termasuk dalam tiga kategori operating supplies di atas, dimasukkan ke dalam kategori ini. Biaya-biaya ini digunakan untuk operasional departemen kamar yang meliputi: books for guest library, bulletin board supplies, candles, decorations, directories, employee transportation, firewood for lobby, help wanted ads for room employees, Kitchenette expenses, licences and permits, postage due for guests ' mails, safe-deposit box keys, wrapping papers and twine 201 9 3 Akuntansi Perhotelan Pusat Bahan Ajar dan eLearning Putri Dwi Wahyuni, SE.,M.Ak
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Food and Beverage Semua bahan dipakai habis di Mod and beverage outlet hotel dibebankan ke departemen food and beverage, Operating supplies yang dibebankan untuk operasional departemen ini meliputi biaya-biaya utensils cleaning supplies, guest supplies, paper supplies, printing and stationery, menus, dan operating supplies lainnya.
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