I G N Agung Wiryanata AKUNTANSI PERHOTELAN >> PENJUALAN HOTEL 11/10/21

PENJUALAN HOTEL

I G N A Wiryanata, SE, M.Si, Ak.,CA

Christina Susanti, SE., Ak., CA
 I G N Agung Wiryanata PENJUALAN HOTEL 11/10/21

LAPORAN YANG HARUS DIPERIKSA

Penjualan Kamar 2

- Room Count Sheet & Room Sales Recapitulation.

Penjualan Makanan dan Minuman

Summary of food & Beverage Sale.

Penerimaan Uang
Pengeluaran Uang
Penyesuaian
City Ledger Transfer dan Advanced Deposit Control
Cash Sale Control
 I G N Agung Wiryanata PENJUALAN HOTEL 11/10/21

PROSEDUR PENJUALAN HOTEL

3

Data dari FOC,

Night Audit & RBC INCOME AUDIT

Transkrip Perincian Penjualan Harian

Laporan Night Auditor
Summary of food and
beverage Sale
(Daily sale breakdown)
Jurnal Penjualan (Sale
Journal)
Voucher Journal (Voucher
Journal
 I G N Agung Wiryanata PENJUALAN HOTEL 11/10/21

LAPORAN
4

Laporan Penjualan Makanan dan Minuman

Laporan Penjualan Harian
 I G N Agung Wiryanata PENJUALAN HOTEL 11/10/21

Latihan
5

Berikut ini data akuntansi yang berhubungan dengan

penjualan hotel Estepe Bali bulan Januari 2014

Data dari Fron Office Cashier Tanggal 10

Room 12.100.000
Food 7.260.000
Beverage 6.050.000
Total 25.410.000
Food & Beverage Cash Sale 2.420.000
 I G N Agung Wiryanata PENJUALAN HOTEL 11/10/21

DAILY SALE BREACKDOWN

6
 I G N Agung Wiryanata PENJUALAN HOTEL 11/10/21

DAILY SALE BREAKDOWN

7
 I G N Agung Wiryanata PENJUALAN HOTEL 11/10/21

DAILY SALE BREACKDOWN

8
STP Nusa Dua Bali
Jl Kampial Nusa Dua
SALE JOURNAL
MONTH: JANUARHY 2014
ACC RECEIVEPAYBLE AMOUNT CITY LEDGER ACCOUNT PAYBLE 410 ROOM 420 FOOD 430 BEVERAGE ETC
DATE 121 122 OF SUPENSES 212 213 -1 -8 -1 -2 -1 -2
Cash Sale Acc Receiv SALE SERVICE P TAX P Guest Food S Bev S
1
2
dst
10 2.420.000 22.990.000 25.410.000 0 2.100.000 2.310.000 10.000.000 6.000.000 5.000.000
dst
31
2.420.000 22.990.000 25.410.000 - 2.100.000 2.310.000 10.000.000 - 6.000.000 - 5.000.000 - -
 I G N Agung Wiryanata PENJUALAN HOTEL 11/10/21

VOUCHER JOURNAL
9
STP Nusa Dua Bali
Jl. Dharmawangsa - Nusa Dua
VOUCHER JURNAL
No. VJ.5 SL
DATE : 31 January 2015
ACC DESCRIPTION LEDGER SUBSIDIARY BOOK
NO. DEBET CREDIT
120 ACCOUNT RECEIVABLE 25.410.000
121 CASH SALE 2.420.000
122 ACCOUNT RECEIVABLE 22.990.000
200 PAYABLES (4.410.000)
212 SERVICE PAYABLES 2.100.000
213 TAX PAYAVLES 2.310.000
410 ROOM REVENUE (10.000.000)
411 ROOM GUEST 10.000.000
420 FOOD REVENUE (6.000.000)
421 FOOD SALE 6.000.000
430 BEVERAGE REVENUE (5.000.000)
431 BEVERAGE SALE 5.000.000

To record Revenue Hotel January

2015
- 25.410.000 25.410.000
Prepare by: Checked by: Posting to Ledger by:
 I G N Agung Wiryanata PENJUALAN HOTEL 11/10/21

Latihan
10

Berikut ini data akuntansi yang berhubungan dengan penjualan

hotel Ombak Bali bulan Januari 2014 .
Data dari FOC: Tanggal 10 Januari Tanggal 20 Januari
Room 15.730.000 13.310.000
Food 6.655.000 7.260.000
Beverage 4.235.000 6.655.000
26.620.000 27.225.000
Food & beverage Cash Sale 4.840.000 3.630.000
 I G N Agung Wiryanata PENJUALAN HOTEL 11/10/21

Jawaban Latihan
11

DAILY SALE BREACKDOWN

Date: 10 January 2014

ACC
NO DESCRIPTION AMOUNT NET SERVICE TAX (PHR) REMARK
410 Room 15.730.000 13.000.000 1.300.000 1.430.000
420 Food 6.655.000 5.500.000 550.000 605.000
430 Beverage 4.235.000 3.500.000 350.000 385.000
440 Telephone - - - -
450 Laundry - - - -
460 Swimmingpool - - - -
Total 26.620.000 22.000.000 2.200.000 2.420.000
Food and Beverage 4.840.000 4.000.000 400.000 440.000
Cash Sale
 I G N Agung Wiryanata PENJUALAN HOTEL 11/10/21

Jawaban Latihan
12

DAILY SALE BREACKDOWN

Date: 20 January 2014

ACC
NO DESCRIPTION AMOUNT NET SERVICE TAX (PHR) REMARK
410 Room 13.310.000 11.000.000 1.100.000 1.210.000
420 Food 7.260.000 6.000.000 600.000 660.000
430 Beverage 6.655.000 5.500.000 550.000 605.000
440 Telephone
450 Laundry
460 Swimmingpool - - - -
Total 27.225.000 22.500.000 2.250.000 2.475.000
Food and Beverage 3.630.000 3.000.000 300.000 330.000
Cash Sale
 I G N Agung Wiryanata PENJUALAN HOTEL 11/10/21

Jawaban Latihan
13
STP Nusa Dua Bali
Jl Kampial Nusa Dua
SALE JOURNAL
MONTH: JANUARHY 2014
ACC RECEIVEPAYBLE AMOUNT CITY LEDGER ACCOUNT PAYBLE 410 ROOM 420 FOOD 430 BEVERAGE ETC
DATE 121 122 OF SUPENSES 212 213 -1 -8 -1 -2 -1 -2
Cash Sale Acc Receiv SALE SERVICE P TAX P Guest Food S Bev S
1
2
dst
10 4.840.000 21.780.000 26.620.000 0 2.200.000 2.420.000 13.000.000 5.500.000 3.500.000
20 3.630.000 23.595.000 27.225.000 0 2.250.000 2.475.000 11.000.000 6.000.000 5.500.000
31
8.470.000 45.375.000 53.845.000 - 4.450.000 4.895.000 24.000.000 - 11.500.000 - 9.000.000 - -
 I G N Agung Wiryanata PENJUALAN HOTEL 11/10/21

Jawaban Latihan
STP Nusa Dua Bali 14
Jl. Dharmawangsa - Nusa Dua
VOUCHER JURNAL
No. VJ.5 SL
DATE : 31 January 2015
ACC DESCRIPTION LEDGER SUBSIDIARY BOOK
NO. DEBET CREDIT
120 ACCOUNT RECEIVABLE 53.845.000
121 CASH SALE 8.470.000
122 ACCOUNT RECEIVABLE 45.375.000
200 PAYABLES (9.345.000)
212 SERVICE PAYABLES 4.450.000
213 TAX PAYABLES 4.895.000
410 ROOM REVENUE (24.000.000)
411 ROOM GUEST 24.000.000
420 FOOD REVENUE (11.500.000)
421 FOOD SALE 11.500.000
430 BEVERAGE REVENUE (9.000.000)
431 BEVERAGE SALE 9.000.000

To record Revenue Hotel January

2014
- 53.845.000 53.845.000
Prepare by: Checked by: Posting to Ledger by:
 I G N Agung Wiryanata PENJUALAN HOTEL 11/10/21

PENYESUAIAN
15

FO MANAGER INCOME AUDIT

Membuat Voucher Jurnal Penyesuaian

Discount Voucher Journal
 I G N Agung Wiryanata PENJUALAN HOTEL 11/10/21

PEMBUATAN INVOICE
16

CREDIT MANAGER

Membuat Invoice kepada Kreditur untuk

travel agen atau perusahaan lain yang
tidak membayar secara tunai
I G N Agung Wiryanata PENJUALAN HOTEL 11/10/21

Pertanyaan 17