2.

The Legend Hotel

menginap 6 hari dari tanggal 28 September 2013
uang muka IDR 5,000,000
room IDR 925,000
food IDR 75,000

Jurnal tanggal 28 September 2013

Jurnal Penerimaan Uang Muka
Cash in Bank IDR 5,000,000
Deposit from Guest IDR 5,000,000
Jurnal Penjualan
AR Guest ledger IDR 6,000,000
Room revenue IDR 4,586,777
Food revenue IDR 371,901
Service charge IDR 495,868
Government tax IDR 545,455
Perhitungan:
tarif kamar perhari:
room IDR 764,463
food IDR 61,983
IDR 826,446
service charge IDR 82,645
government tax IDR 90,909
tarif kamar perhari: IDR 1,000,000

Jurnal tanggal 30 September 2013

Deposit from Guest IDR 3,000,000
AR Guest ledger IDR 3,000,000

3. Rp500.000/per hari ++ hal ini berarti harga kamar 500.000, ditambah dengan pajak
daerah 10% (50.000) dan service charge 11% (55.000) sehingga total nilai kamar yang
dibayar adalah 605.000
Rp500.000/per hari net hal ini berarti harga kamar tersebut sudah termasuk pajak daerah
dan juga service charge hotel.
Jurnal penjualan dengan pembayaran credit card 20%:
Harga Rp 500.000/perhari++
AR Guest Ledger IDR 484,000
Credit Card IDR 121,000
Room revenue IDR 300,000
Food and beverage IDR 200,000
Service charge IDR 50,000
Government tax IDR 55,000

Harga Rp 500.000/perhari net

AR Guest Ledger IDR 400,000
Credit Card IDR 100,000
Room revenue IDR 247,934
Food and beverage IDR 165,289
Service charge IDR 41,322
Government tax IDR 45,455