What is the reason to Build Hotel ?

• Profit

• Employment

• Comunity Development
 Ideal
Item Ideal
from to
Food & Beverage Cost 13% <-- % from total revenue = from each revenue --> 28% 52%
Payroll Cost 20% <-- % from total revenue = from each revenue --> 20% 24%
Energy Cost 10% <-- from total revenue 8% 12%

Rooms Operation Expenses 6% <-- % from total revenue = from each revenue --> 8% 10%
F&B Operation Expenses 7% <-- % from total revenue = from each revenue --> 10% 15%

Admin & General 2% <-- from total revenue 1.5% 2.5%

Sales & Marketing 2% <-- from total revenue 2% 2%
Propety Maintenance 1.5% <-- from total revenue 1.5% 2.0%

Total Cost & Expenses 62%

GOP 39%
Profit

• Revenue

• Expenses and Cost

• Profit
Hotel Departmental and Outlets

 Front Office
 Housekeeping
 Food & Beverage Outlets
 Coffee Shop
 Banquet
 Room Service
 Food & Beverage Service
 Food & Beverage Product
 Minor & Other Department
 Laundry
 Business Center
 Administration &General
 Executive Office
 Accounting
 Human resources
 Sales & Marketing
 Engineering
Hotel Revenue

• What is hotel revenue ?

• Room Revenue
• Extra Bed
• Food Revenue
• Beverage Revenue
• Meetings
• Weddings
• Laundry
• Business Center
• Transportation
Payment Method

 Cash
 Credit Card
 Visa
 Master
 Amex
 Debit Card
 Guarantee Letter
 Corporate
 Government
 Travel Agent Voucher
 Complimentary Voucher
Reservation Policy
 Reservation process trough :
Facsimile
Internet
Telephone

 The information is required for :

Guest full name
Company Affiliation
Arrival and Departure date
Type of Accommodation and Special Requirement
Agreed Room Rate
Method of Payment
Reservation is guaranteed for late or non arrival
Form of guarantee for the guaranteed reservations
Name, title, address and telephone / fax number of the person who makes the
reservation.

 Reservation by establish company account :

Guarantee Letter
Reservation by new account company
Company should process the credit facility
No credit facility, meaning the payment settle on the
departure in cash or credit card
Hotel Statistic

• Occupancy %

• Average Daily rate

• Number of Guest

• Nationality

• Region

• Market Segmentation
Front Office

 Front Office report base on the payment method :

Cash Payment
Credit Card Payment
City Ledger Payment

 TO ENSURE THAT ALL CHECK OUT FOLIO SIGNED BY THE GUEST EXCEPT
THE TRAVEL AGENT GUEST.

 ALSO TO ENSURE ALL REGISTRATION FORM SIGNED

 Guest Check Out by Credit Card

Sales draft should be signed by all guest
Make sure by the end of the day the credit card batch closed properly.

 Guest Check Out by Cash Payment

Make sure the cash reported by each front office staff and place in to the Shift Drop Deposit B

 Guest Check Out by City Ledger

The folio check out should attach the guarantee letter and all bill must be original not the cop
Hotel Transaction Flow

General Ledger

Account Payable

Cost Control

Account General
Department Store Room
Receivable Cashier

Night Audit Receiving

Cashier Purchasing
Revenue Purchase
What is Accounting ?

Accounting is the art of :

 Recording
 Summarizing
 Reporting, and
Analyzing financial transactions.

FINANCIAL REPORTS :
Profit & Loss / Laba Rugi
Balance Sheet / Neraca
Cash Flow / Laporan Arus Kas
Chart of Account

A chart of accounts (COA) is a created list to organize the finances of

the entity and to segregate
 REVENUE / Pendapatan
 EXPENSES / Biaya
 ASSET / Harta
 LIABILITIES / Kewajiban / Hutang
in order to give interested parties a better understanding of the
financial position such as : Profit & Loss and Health of the Company.
C O A (Chart Of Account)

XXX – X - XXX

DETAILS

Type

DEPARTMENT / OUTLET

101 – 1 – 301
Room Revenue
General Cashier (i)

 Cash received from yesterday revenue :

 calculation – has a witness by security
 deposit to banks – should be EVERY DAY
 deposit to bank – has a witness by security
 should check compare with Income audit
 after deposited to bank the bank balance should reconcile with
general ledger balance
 Petty Cash and Cash Advance
 Maximum petty cash payment
 Cash Advance should approve by FC and GM
 Cash Advance should responsible maximum 2 weeks
General Cashier (ii)

 Refund deposit – the original official receipt should attach

 Short/over cash income received by general cashier
 General Cashier Opening hours
 Stamp PAID for every payment made
 Bank statement suppose to received on daily basis
 Bank reconcile should handle on daily basis
 Cash in flow with account receivable
 Cash outflow with account payable
Income Audit (i)

 Daily Revenue Report :

 check the revenue and statistic
 send by emails to owners, GM, All Dep Heads
 Guest deposit random checking
 walk in guest - 150% from room price
 travel agent & corporate guest - 50% from room price
 Breakfast Split allocation checking
 Hotels Bills – check the sequence numbers
 Food & Beverage bills
 Official receipt
 Miscellaneous charges
Income Audit (ii)

 Cash Count spot check should held at least once a month :

 front office cash on hand
 F&B outlets
 general cashier
 Outstanding/Dummy Folio should be ZERO
 Rooms rate random checking every day at least 20 rooms, check with
contract rates
 Guest credit limits control
 Cash sales clearance balance should be ZERO every month
 Rebate should check and sign by FC and GM
 Room complimentary should get the voucher with GM approval
 Room upgrade should sign by FOM or MOD
Account Receivable

 Credit Card payment checking

 credit card payment in the system vs sales draft
 sales draft vs cash received in bank statement
 Deposit payment received
 every deposit payment should record to front office system
 every banquet event should deposit minimum 50%
 Invoice
 should issued within 1 day after guest check out
 all back up suppose to attach ( guarantee letter, all outlets bill, etc)
 Receivable aging list reconciliation
 Credit facility process.
 Credit Meeting should held at least every 2 weeks
 Overdue outstanding should issue reminder letter
 Payment received – reconcile with bank statement
Account Receivable

Manual
Adjustment

Credit
Card
Front
Office Invoice

Cash Deposit Adjustment

General Credit Card

Cashier Batch
Purchasing

 Purchasing department is the only who process all purchasing fields

 Purchase requisition :
 the requester should sign by the department concern
 the comparison price minimum 3 suppliers
 the approval should by FC, GM
 the approval for fixed asset should by the owners
 Purchase order :
 the purchase order should sign by FC and GM
 the cost allocation suppose to indicate
 term of payment must be clear during the negotiation
 Market List suppose to be ready before receiving received the item
 Market survey should handle at least every 3 months
Purchasing Requisition
Receiving

 Purchase Order copy suppose to received by receiving 1 day before

 Receiving item
 department user should sign in delivery order
 quantity and price received suppose to match with purchase order and
can not exceed the purchase order
 item received should define the store item, or non store item also cost
allocation
 Fruit, Vegetables, Fish, and Meat received suppose to company by
kitchen staff or chef
 Receiving report should prepare and reported to cost control on daily basis
Storekeeper

 Store room opening hour

 Food & Beverage
 General Store
 Storage system is First In First Out (FIFO)
 Store requisition from user should be posted every day and reported to cost
control
 Lead time for imported item should be calculate the period such as :
 printing material ordered from Jakarta
 imported food ordered from Surabaya
 amenities ordered from Jakarta
 Stock take / physical inventory
 should held every month
 the physical inventory balance vs system balance should be reported to FC
Account Payable

 Supplier payment schedule ?

 Payment voucher preparation, what document is a must ?
 original invoice, Duty Stamp (materai)
 copy of purchase order
 copy of receiving report
 after ask approval from FC and GM
 Payment method :
 Best and recommend payment method is using Gyro
 is OK payment method is using Cheque
 Not Recommend payment method is Cash
Account Payable

Manual

Front
Office
Voucher
Adjustment

Receiving

Cash Deposit

General
Cashier
Cost Control

 Daily Flash cost should be issued every day and distribute to F&B
department
 Invoice from supplier suppose to received from receiving on daily basis and
check the contain compare purchase order and receiving report
 Issuing report has to check the cost center
 Make sure all managers when they took the meal in F&B outlet has to sign the
officer check and recap compare the budget
 Mini bar refill and request has to compare with the selling of mini bar day before
 Cost control is the only staff who can manage the master of inventory in the
system
 The month end stock take should held every month
 Operating equipment should held every 4 months
Inventory Activities
Inventory & Cost Control

Receiving Store Production

Issue Adjustment Spoilage Sales

Compliment Cost or Credit to

& House Use Expenses Cost
Inventory Transactions

 Receiving (Inventory – Payable)

 Issuing (Cost/Expenses – Inventory)
 Physical Adjustment (Cost/Expenses – Inventory)
 Spoilage & Breakage (Cost/Expenses – Inventory)
 Sales (Cost – Inventory)
 Production (Inventory – Inventory, Change Item Type)
 Credit to Cost (Cost/Expenses – Cost/Expenses)
 Compliment & House Use (Expenses – Cost)
General Ledger

 Make Sure Profit & Loss Report send to Head Office on 2th every month
 Make sure balance sheet account should be reconcile every month :
 Bank Book (GL) VS Bank statement (rekening koran)
 Inventory (GL) VS Physical stock on hand (cost control)
 Receivable (GL) VS Aging List (account receivable)
 Payable (GL) VS Aging List (account payable trade)
 Prepaid payment has a schedule of amortize
 ALL clearing account should be ZERO
 Cash flow report