OM SWASTYASTU
OM SWASTYASTU
KELOMPOK 4 A.A AYU OCTA TRIANI ( 125351012)NI MADE DWI ARI MURTI
( 1215351040)AKUNTANSI PERHOTELAN UNIFORM SYSTEM OF ACCOUNTS FOR
LODGING INDUSTRIES
UNIFORM SYSTEM OF ACCOUNTS FOR LODGING INDUSTRIES
PENGERTIAN UNIFORM SYSTEM OF ACCOUNT SEJARAH UNIFORM SYSTEM OF
ACCOUNTSUNIFORM SYSTEM OF ACCOUNTS FOR THE LODGING INDUSTRY CHART
OF ACCOUNT
PENGERTIAN UNIFORM SYSTEM OF ACCOUNT
PENGERTIAN
Uniform System of Accounts for Lodging Industries merupakan
penetapan format standardan klasifikasi perkiraan yang mengarah
pada kepemilikan individu dalam penyiapan danpenyajian laporan
keuangan pada bidang perhotelanPENGERTIANkonsep penting dari
Uniform Sytem of Accounts yaitu:Membagi departemen-departemen
fungsional yang ada menjadi 3 jenis Setiap departemen dalam
organisasi akan dibebani oleh gaji karyawan dan pengeluaran
departemennya.Memberikan keseragaman dalam departemen dan dalam
klasifikasi aktiva, hutang, penghasilan dan biayaMemberikan
kemampuan untuk membandingkan hasil operasiMemberikan kemampuan
untuk melatih pengedalian anggaran yang kuat, di mana pengendalian
anggaran merupakan alat untuk mengedalikan hasil departemen.
SEJARAH UNIFORM SYSTEM OF ACCOUNTS
SEJARAH UNIFORM SYSTEM OF ACCOUNTS
Hotel Assossociation of New York pada tahun 1926.Tahun 1961, the
American Hotel & Motel Association menetapkan The National
Association of AccountantsTahun 1979, The Committee on Financial
Management of the American Hotel & Motel Association merevisi
uniform system of accounts originalTahun 1986 dilakukan revisi lagi
yang merupakan edisi ke delapan. Edisi ini diterbitkan oleh The
Hotel Association of New York City.Tahun 1996 dikeluarkan lagi
edisi ke sembilan yang dterbitkan oleh The Education Institute of
The American Hotel & Motel Association, dengan sebutan baru
yaitu Uniform System of Accounts for the Lodging Industry dan Chart
of Accounts.UNIFORM SYSTEM OF ACCOUNTS FOR THE LODGING INDUSTRY
UNIFORM SYSTEM OF ACCOUNTS FOR THE LODGING INDUSTRY
Adapun hal-hal yang dibahas dalam Uniform system of accounts
yang diterbitkan oleh Hotel Association of New York (1996),
meliputi :
Bagian I Financial StatementSeksi 1 : Balance sheetSeksi 2 :
Statement of incomeSeksi 3 : Statement of owners equitySeksi 4 :
Statement of cash flowsSeksi 5 : Notes to the financial
statementsSeksi 6 : Departemental statementsSkedul 1 : RoomsSkedul
2 : FoodSkedul 3 : BeverageSkedul 4 : TelecomunicationsSkedul 5 :
Garage and ParkingSkedul 6 : Golf CourseSkedul 7 : Golf Pro
ShopSkedul 8 : Guest LaundrySkedul 9 : Health CentreSkedul 10 :
Swimming PoolSkedul 11 : TennisSkedul 12 : Tennis Pro ShopSkedul 13
: Other Operated DepartementsSkedul 14 : Tentals and Other
IncomeSkedul 15 : Administrative and GeneralSkedul 16 : Human
ResourcesSkedul 17 : Information SystemSkedul 18 : SecuritySkedul
19 : MarketingSkedul 20 : Franchise Fees
Skedul 21 : TranportationSkedul 22 : Property Operation and
MaintenanceSkedul 23 : Utility CostsSkedul 24 : Management
FeesSkedul 25 : Rent, Property Taxes and InsuranceSkedul 26 :
Interest expenseSkedul 27 : Depreciation and AmortizationSkedul 28
: Income TaxesSkedul 29 : House LaundrySkedul 30 : Salaries and
WagesSeksi 7 : Statement For Gaming OperationsSeksi 8 : Statement
for Properties Operated by a Management CompanyBagian II :
Financial AnalysisSeksi 9 : Financial Statement FormatsSeksi 10 :
Rasio Analysis and StatisticsSeksi 11 : Breakeven AnalysisSeksi 12
: Operation Budgeting and Budgetary ControlSeksi 13 : Guidelines
for Allocating Expenses to Operated Departements ( Responsibility
Accounting )Bagian III : Recording Financial InformationSeksi 14 :
Sample Chart of AccountsSeksi 15 : Simplified Bookkeeping for
Limited Services PropertiesBagian IV : Expense DictionaryBagian V :
Sample Set of Uniform System Statements
12CHART OF ACCOUNT
CHART OF ACCOUNT
Adapun susunan chart of accounts yang baik menurut AICPA (
Amrican Institute of Sertified Accountant) adalah :Membantu
mempermudah penyusunan laporan keuangan dan laporan lainnya secara
ekonomis.Mencakup rekening-rekening yang diperlukan untuk
menggambarkan dengan baik dan teliti harta, hutang, modal,
pendapatan, harga pokok, dan biaya secara terperinci sehingga dapat
berguna bagi manajemen dalam melakukan pengawasan operasi
perusahaan.Menguraikan dengan teliti dan singkat apa yang harus
dimuat di dalam setiap rekeningMemberikan batasan sejelas-jelasnya
antara pos aktiva, hutang, modal, pendapatan dan biaya. Membuat
rekening-rekening control jika diperlukan.CHART OF ACCOUNTUrutan
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 riel) 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: AktivaAktiva LancarInvestasi
jangka panjangAktiva tetap berwujudAktiva tetap tidak
berwujudAktiva lain-lainHutangHutang jangka pendekHutang jangka
panjangModalModal disetorModal lain.4.Golongan- golongan yang ada
dirinci lagi mungkin dalam bentuk sub golongan atau langsung ke
rekeningnya 5.Rekening laba rugi dibagi bagi menjadi kelompok yang
sejenis seperti : penjualan, harga, pokok penjualan, biaya pokok
produksi, biaya penjualan, biaya administrasi, dan umum, pendapatan
dan biaya diluar usaha6. Golongan-golongan yang ada dirinci lagi
mungkin dalam bentuk sub goglongan atau langsung ke
rekeningnya7.Memberikan nomor kode kepada masing-masing rekening
dalam klasifikasiCHART OF ACCOUNTPembuatan kode rekening harus
dapat memenuhi syarat-syarat sebagai berikut:Memungkinkan adanya
perluasan rekening tanpa harus mengadakan perubahan kode secara
keseluruhanHarus mudah diingatMemudahkan bagi pihak yang
menggunakan
Assets 100cash 101house fund 102petty cash110short term
investment 120 account receivable121city ledger122guest
ledger123credit card account receivable124other account receivable
130inventory131food132beverage133operating supplies134cleaning
supplies135china,
glassware,silver,linen,uniform136other140prepaid141prepaid
insurance142prepaid taxes143other
prepaid160property&equipment161land162building166furniture
&fixture168machinery&equipment174construction in
progress175china176glassware177silver178linen179uniform190other
assets191deferred charges192goodwill193miscellaneousLiabilities
200payabes201account payable202dividends payable210employer payroll
taxes220taxes221income taxes222sales taxes230advance deposits
240accruals241accrued payables242accrued taxes 243accrued
expenses-other250other current liabilities260long term debt270other
long term debtEquity 280capital stock 289retained earningRevenue
300room
revenue301transient-regular302transient-corporate303transient-package304day
use305group-convention306group-tour307other room revenue320food
revenue330beverage revenue340telephone revenue380other
income381interest incomeCost of sales 420cost of food sales430cost
of beverage sales440cost of telephone calls441local calls442long
distance callsPayroll510salaries&wages519-519departemental
management &suvervisory staff520-539departemental line
employees550payroll taxes 560employee benefits561vacation,
holyday,sickpay562medical insurance563life insurance564employee
meals Other expenses600operating supplies601cleaning supplies
602guest supplies603paper supplies604postage &
telegrams605printing & stationary610linen, china,
glassware,etc611linen612china613glassware614silver 615uniform
621contract cleaning expenses623laundry & dry cleaning
expenses624laundry supplies627kitchen fuel628music&
entertainment expenses629reservation expenses630information system
expenses631hardware maintenance632software maintenance640human
resources expense641employee
housing642recruitment643training644transportation650administrative
expense651credit card commisions652donations 653credit &
collections expenses654profesional fees655losses &
damages656cash over/short660marketing
expenses661commisions662direct mail expenses663outdoor
advertising664print materiala665radio & television
expenses680utility costs681electrical cost682fuel cost683steam
cost684water cost685other utility cost690guest
transportation691fuel and oil692insurance693repairs &
maintenance694other expenses700building & contents730interst
expenses740interest on capital leases741depreciation &
amortization750building & improvements752furniture &
fixture753machinery & equipment754preopening expenses770gain or
loss on sale of property
CHART OF ACCOUNTBerikut adalah contoh laporan keuangan pokok
untuk sebuah hotel berdasarkan uniform system of accountant :
5. Catatan Atas Laporan Keuangan ( notes to the financial
statement)
Catatan atas laporan keuangan harus menggambarkan semua
kebijakan akuntansi yang diikuti dengan organisasinya.ctatan yang
diperlukan biasanya meliputi kebijakan-kebijakan akuntansi , tetapi
tidak terbatas pada yang dicantumkan disini saja, antara lain
meliputi:5. Catatan Atas Laporan Keuangan ( notes to the financial
statement)
Dasar konsolidasiPenggunaan prakiraan Kas dan investasi kas
sementaraMetode inventori dan penilaian Akuntansi untuk investasi,
termasuk penilaian sekuritas yang bisa dijualKebijakan-kebijakan
depresiasi dan amortisasiAkuntansi untuk deferred chargesCost untuk
iklan Akuntansi untuk pensionPengakuan income dari operasi
franchise dan kerjasama kontrak Akuntansi untuk income
taxPenghitungan net income (los)persaham (untuk perusahaan
publik)
5. Catatan Atas Laporan Keuangan ( notes to the financial
statement)
Kejadian atau kondisi yang perlu dijelaskan dalam catatan atas
laporan keuangan, meliputi hal-hal sebagai berikut:
Perubahan-perubahan dalam metode akuntansiPerjanjian hutang
jangka panjangProgram pensiun dan atau pembagian keuntungan (profit
sharing)Benefit lain setelah masa pensiun dan setelah kekaryawanan
berakhirIncome taxesKerjasama jangka panjang Program opsi saham
Item-item yang menyangkut income dan expenses diluar usahaKomitmen
jangka panjangyang penting seperti perjanjian sewa-menyewaOperasi
oleh pihak asingTransaksi yang menyangkut affiliasiLiabilitas yang
menggantung, termasuk ligitasi yang tertundaPeristiwa-perstiwa
setelah tanggal neraca Transaksi ekuitas pemegang sahamAlat-alat
pembiayaan.6. Laporan perdepartemen (departemental statement )
Sekian dan terima kasih Om santih santih santih Om
Berikut adalah contoh kode rekening,uniform system of acconts
for the lodging industry( AH & MA, 1996):Assets 100cash
101house fund 102petty cash110short term investment 120 account
receivable121city ledger122guest ledger123credit card account
receivable124other account receivable
130inventory131food132beverage133operating supplies134cleaning
supplies135china,
glassware,silver,linen,uniform136other140prepaid141prepaid
insurance142prepaid taxes143other
prepaid160property&equipment161land162building166furniture
&fixture168machinery&equipment174construction in
progress175china176glassware177silver178linen179uniform190other
assets191deferred charges192goodwill193miscellaneous
Liabilities 200payabes201account payable202dividends
payable210employer payroll taxes220taxes221income taxes222sales
taxes230advance deposits 240accruals241accrued payables242accrued
taxes
243accrued expenses-other250other current liabilities260long
term debt270other long term debt
Equity 280capital stock 289retained earning
Revenue 300room
revenue301transient-regular302transient-corporate303transient-package304day
use305group-convention306group-tour307other room revenue320food
revenue330beverage revenue340telephone revenue380other
income381interest income
Cost of sales 420cost of food sales430cost of beverage
sales440cost of telephone calls441local calls442long distance
calls
Payroll510salaries&wages519-519departemental management
&suvervisory staff520-539departemental line employees550payroll
taxes 560employee benefits561vacation, holyday,sickpay562medical
insurance563life insurance564employee meals
Other expenses600operating supplies601cleaning supplies 602guest
supplies603paper supplies604postage & telegrams605printing
& stationary610linen, china, glassware,etc611linen612china
613glassware614silver 615uniform 621contract cleaning
expenses623laundry & dry cleaning expenses624laundry
supplies627kitchen fuel628music& entertainment
expenses629reservation expenses630information system
expenses631hardware maintenance632software maintenance640human
resources expense641employee
housing642recruitment643training644transportation650administrative
expense651credit card commisions652donations 653credit &
collections expenses654profesional fees655losses &
damages656cash over/short660marketing
expenses661commisions662direct mail expenses663outdoor
advertising664print materiala665radio & television
expenses680utility costs681electrical cost682fuel cost683steam
cost684water cost685other utility cost690guest
transportation691fuel and oil692insurance693repairs &
maintenance694other expenses700building & contents730interst
expenses740interest on capital leases741depreciation &
amortization750building & improvements752furniture &
fixture753machinery & equipment754preopening expenses770gain or
loss on sale of property
1. BALANCE SHEETASSETS Current YearPrior YearCURENT ASSETSCash
House bankDemand depositTemporary cash investment TOTAL CASHShort
Term Investment Receivable Account receivable Notes receivable
Current maturities of noncurrent maturitiesOther TOTAL RECEIVABLE
Less Allowance for doubtful accountant NET
RECEIVABLEInventoriesPrepaid expensesDeferred income taxes, current
Other TOTAL CURRENT ASSETS NON CURRENT ASSETSINVESTMENT PROPERTY
AND EQUIPMENT Land BuildingsLeasehold and leasehold improvement
Furnishing and equipmentContructions in progressChina, glassware,
silver, linen, and uniformLess accumulated depreciation and
amortization NET PROPERTY AND EQUIPMENTOTHER ASSETSGoodwillCash
surrender value for life insuranceDeferred charges Deffered income
tax nonincomeOther TOTAL OTHER ASSETSTOTAL ASSETS
LIABILITIES AND OWNERS EQUITYBank OtherTOTAL NOTES PAYABLE
Account payable Accrued expenses Advance depositsIncome taxes
payable Deferred income taxes-current Current maturities of long
term debtOther TOTAL CURRENT LIABILITIES LONG TERM DEBT, net of
current maturities Mortgage notes, other notes, and similar
liabilitiesObligation under capital leasesOTHER LONG TERM
LIABILITIESDEFERRED INCOME TAXES noncurrent COMMITMENT AND
CONTIGENCIESOWNER EQUITY(subsidiary ledger)TOTAL LIABILITIES AND
OWNER EQUITY (subsidiary ledger owners equity)ALTERNATIVE OWNERS
EQUITY PRESENTATION IN BALANCE SHEETa. COORPORATION STOCKHOLDERS
EQUITY---%cumulative preffered stock,U$--parValue,
authorized---share,issue andOutstanding---sharesCommon
stock,U$--par value, Authorized---shares,issue
andOutstanding---sharesAdditional paid in capitalRetained
earningsLess : treasury stockshares common stock,At costTOTAL
STOCKHOLDERS EQUITYb. PARTNERSHIPPARTNER EQUITYGeneral
partnerLimited partnersTotal partner equityc. SOLE PROPRIETORSHIP
Owners equity
2.STATEMENT OF INCOMEREVENUE current year prior yearRooms
FoodBeverageOther TOTAL REVENUECOST AND EXPENSESRooms Food
BeverageAdministrative and generalInterest expensesDepreciation and
amortization TOTAL COST AND EXPENSESTOTAL BEFORE INCOME TAXESINCOME
TAXESCurrent Deffered TOTAL INCOME TAXESNET INCOMESTATEMENT OF
INCOME (double staff)
REVENUERooms FoodBeverage TelecommunicationGarage &
parkingOther operated departmentsRental & other incomeTOTAL
REVENUECOST AND EXPENSESRooms FoodBeverage TelecommunicationGarage
& parkingOther operated departmentsAdministrative and general
Human resources Information system
SecurityMarketingFranchiseFeesTransportationProperty operation
& maintenanceUtility costManagement feesRent, property taxes
and insuranceInterest expenses Depreciation and amortizationTOTAL
COST AND EXPENSESTAOTAL BEFORE INCOME TAXESINCOME TAXESCurrent
DefferedTOTAL INCOME TAXESNET INCOME
3. STATEMENT OF EQUITYa. STATEMENT OF STOCKHOLDERS
EQUITYPreffered stock common stock treasury stock Number number
paid in capital additional number unreliazed total Of shareof share
retained of share gain/loss on stockOutstanding amount outstanding
amount earnings amount marketable holder Securitas equityBalance at
Beginning of prior yearAdd ( deduct)Net income Dividends
declaredChange in unrealized gains( loss)Net proceeds from Sale
stockTreasury stock acquired Other BALANCE AT THE END OF PRIOR
YEARAdd (deduct)BALANCE AT THE END OF CURRENT YEAR
b. STATEMENT OF PARTNER EQUITYGeneral partners limited partner
unrealized gain/losson marketable securities total Add(deduct)Net
income ContributionsChange in unrealized gains
(losses)WithdrawlothersBALANCE AT THE END OF PRIOR YEARAdd (
deduct)Net income ContributionsChange in unrealized gains
(losses)WithdrawlothersBALANCE AT THE END OF CURRENT YEAR
c. STATEMENT OF OWNER EQUITYGeneral partners limited partner
unrealized gain/losson marketable securities total Add(deduct)Net
income ContributionsChange in unrealized gains
(losses)WithdrawlothersBALANCE AT THE END OF PRIOR YEARAdd (
deduct)Net income ContributionsChange in unrealized gains
(losses)WithdrawlothersBALANCE AT THE END OF CURRENT YEAR
4. STATEMENT OF CASH FLOWSa. STATEMENT OF CASHFLOWS( direct
method)Current yearprior year CASH FLOW FROM OPERATING
ACTIVITIESGuest receipt Other receiptPayroll disbursement Interest
paid Franchise fees paid NET CASH PROVIDED BY (USED BY)OPERATING
ACTIVITIESCASH FLOWS FROM INVESTING ACTIVITIESCapital
expendituresDecreases ( increases) in restricted casahProceeds from
assets disposition Proceeds from aset investment Purchase
investment NET CASH PROVIDED BY (USED BY) INVESTING ACTIVITIESCASH
FLOWS FROM FINANCING ACTIVITIES Proceeds from debt or equity
investment Debt repayment Dividens payment Distribution to owner or
partner CASH AND TEMPORARY INVESTMENTS, BEGINNING OF PERIODCASH AND
TEMPORARY INVESTMENT , END OF PERIODCASH PAID FOR INTERESTCASH 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 yearprior year
CASH FLOW FROM OPERATING ACTIVITIESNet income Adjustment to
reconcile net income To cash provided by ( use in) operating
activitiesDepreciation and amortizationLoss (gain) on salesof
property and equipment Deffered taxesDecrease ( increase) in
account receivable Decrease ( increase) in inventory Decrease (
increase) in prepaid Decrease ( increase) in payables Decrease (
increase) in accruals NET CASH PROVIDED BY (USED BY)OPERATING
ACTIVITIESCASH FLOWS FROM INVESTING ACTIVITIESCapital
expendituresDecreases ( increases) in restricted casahProceeds from
assets disposition Proceeds from aset investment Purchase
investment NET CASH PROVIDED BY (USED BY) INVESTING ACTIVITIESCASH
FLOWS FROM FINANCING ACTIVITIES Proceeds from debt or equity
investment Debt repayment Dividens payment Distribution to owner or
partner CASH AND TEMPORARY INVESTMENTS, BEGINNING OF PERIODCASH AND
TEMPORARY INVESTMENT , END OF PERIODCASH PAID FOR INTERESTCASH PAID
FOR INCOME TAXES
Contoh laporan summary departemental statementof income
:Operated departementSchedule Net revenue saleCost payroll and
related exp Exp LossOther income
Rooms FoodBeverageTelecommunicationGarage & parking Golf
courseGolf pro shopGuest laundryHealt centreSwimming poolTennis
Tennis pro shop Other operated departemensRelated & other
income TOTAL OPERATED DEPARTEMENTUNDISTRIBUTED OPERATING
EXPENSESAdministrative & generalHuman resourcesInformation
system Security MarketingFranchise feesTransportation Property
operation and maintenance Utility cost TOTAL UNDISTRIBUTED
OPERATING EXPENSESTOTAL INCOME AFTER UNDISTRIBUTED OPERATING
EXPENSES Management feesRent, property taxes, and insuranceINCOME
BEFORE INTEREST,DEPRECIATION AND AMORTIZATION AND INCOME
TAXESInterest expensesDepreciation and amortizationGain and loss on
sales propertyINCOME BEFORE INCOME TAXESIncome taxNET INCOME
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Contoh daftar pendukung revenue and expenses untuk setiap
departemen ROOMS Departement-schedule-1Current
periodRevenueAllowance Net revenueExpenses Salaries
&wagesEmployee benefits Total payroll and related expensesOther
expensesCable/satellite televisionCommissionsComplimentary Guest
service Contract service Guest relocationGuest
transportationLaundry &dry cleaningLinenOperating
suppliesReservations Telecommunications TrainingUniformOtherTotal
other expensesTOTAL EXPENSESDEPARTEMENTAL INCOME(LOSS)
FOOD Departement-schedule-2Current periodRevenueAllowance Net
revenueCost of salesGross profit (loss) before other incomeOther
incomeOTHER INCOMEMeeting room rentalsMiscellaneous banquet
incomeService chargesTotal other incomeGross profit (loss)and other
income Expenses Salaries &wagesEmployee benefits Total payroll
and related expensesOther expensesChina, glassware, silver and
linenLaundry &dry cleaningLicensesMiscellaneous banquet
expensesMusic and entertaimentOperating supplies Telecommunications
TrainingUniformOtherTotal other expensesTOTAL EXPENSESDEPARTEMENTAL
INCOME(LOSS)
