Operating supplies sangat digunakan di Administrative and General meliputi

Operating supplies sangat digunakan di administrative

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Operating supplies sangat digunakan di Administrative and General meliputi manager offices and accounting office. Biaya operating supplies untuk Administrative and General terdiri dari: adding machine tapes, bank checks, billing machines supplies, binders, books of accounts, carbon paper, envelopes, guest ledgers, office supplies, paper clips, and paste, pencil and pens, pen holders, report covers, rubber bands, rubber stamps, stamp pads, staples, stationery, transcripts, typewriter ribbons 201 9 5 Akuntansi Perhotelan Pusat Bahan Ajar dan eLearning Putri Dwi Wahyuni, SE.,M.Ak
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Gift Shop Operating supplies yang dibebankan ke gift shop melipui cleaning supplies, glass ware, packing supplies, paper cups, pens and pencils, sales checks, scotch tapes, silver cleaner, twine, and wrapping paper Marketing Biaya operating supplies yang dibebankan ke departemen marketing di antara brochures, manuals, printed forms, office supplies, salesperson kits, maps, floor plans, mailing lists, postage for promotional mailings and stamps Jurnal Penggunaan Material And Supplies Jurnal material and supplies merupakan bagian dari sistem akuntansi yang diterapkan. Jurnal ini merupakan book of original entry untuk penggunaan material and supplies. Dokumen pendukung jurnal ini adalah storeroom requisition yang dilengkapi oleh departemen hotel yang memerlukan material and supplies. Seperti halnya jurnal yang lain, pengerjaan jurnal ini harian dengan kronologis transaksi yang terjadi. Contoh isian jurnal penggunaan material and supplies seperti Gambar 12.1 berikut. Jurnal ini digunakan untuk mencatat semua penggunaan material and supplies setiap departemen hotel. Setiap akhir periode biaya marerial and suppites dibebankan ke departemen yang bersangkutan. Hal ini dilakukan karena akuntansi hotel Merupakan akuntansi departemental. Artinya, setiap departemen hotel melaporkan seluruh pendapatan dan biaya Departemen Masing-masing setiap akhir periode akuntansi. 201 9 6 Akuntansi Perhotelan Pusat Bahan Ajar dan eLearning Putri Dwi Wahyuni, SE.,M.Ak
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Ref: Referensi, Guest suppl: guest supplies, Clean suppl: Cleaning supplies, Print & stan: Printing & stationery, Paper suppl: paper supplies, Lndry suppl: laundry supplies, Eng suppl: engineering supplies, K.D: Kantor Depan, TG: Tata Graha, A & G : Administrative and General, Mkt: Marketing, POM : Property Operation & Maintenance, F & B: Food and Beverage, HR: Human Resources, TEL: Telephone, Data Proc: Data Processing Pengendalian Penggunaan Material And Supplies Pengendalian penggunaan material and supplies harus dilakukan agar sesuai dengan yang direncanakan. Sisi lain dari pengendalian ini adalah bahwa manajemen menunjukkan kepentingannya untuk setiap aset hotel. Pengendalian material and supplies dilakukan salah satunya dengan mengadakan penghitungan fisik secara lanpsunp di gudang, lazim disebut general store. Pengendalian penggunaan material and supplies harus dilakukan agar sesuai dengan anggaran biaya material and supplies setap departemen. Pengendalian material dan Supplies dilakukan mulai dari saat pengeluaran dari gudang sampai dengan penentuan penerapan material and supplies untuk setiap departemen hotel. Penentuan penyerapan
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