UNIFORM SYSTEM OF ACCOUNTS FOR LODGING INDUSTRIES

1. Pengertian

Uniform System of Accounts for Lodging Industries merupakan penetapan format standar
dan klasifikasi perkiraan yang mengarah pada kepemilikan individu dalam penyiapan dan
penyajian laporan keuangan pada bidang perhotelan. Standarisasi dalam uniform system of
sccounts membantu pemakai laporan keuangan internal dan eksternal untuk
membandingkan posisi keuangan dan kinerja operasi pada jenis kepemilikan yang sama
dalam industri hotel. Ada beberapa konsep penting dari Uniform System of Accounts for
Lodging Industries, yaitu :
a. Membagi departemen fungsional menjadi 3 jenis yaitu :
- Departemen operasi, merupakan departemen yang memberikan kontribusi
pendapatan, seperti room, F & B, telephone, laundry dan lain-lain.
Departemen overhead, merupakan departemen pendukung, seperti administration &
general, marketing.
Departemen alokasi, merupakan departemen yang berfungsi mengalokasikan beban
pada masing-masing departemen, seperti departemen personalia mengalokasikan
beban gaji karyawan.
b. Setiap departemen dalam organisasi akan dibebani oleh gaji karyawan dan
pengeluaran departemennya.
c. Memberikan keseragaman dalam departemen dan dalam klasifikasi aktiva, hutang,
penghasilan dan biaya.
d. Memberi kemampuan untuk membandingkan hasil operasi.
e. Memberikan kemampuan untuk melatih pengendalian anggaran yang kuat dimana
pengendalian anggaran merupakan alat untuk mengendalikan hasil departemen.

2. Sejarah Uniform System of Account

Edisi pertama dari Uniform System of Account diterbitkan oleh Hotel Association of New
York pada tahun 1926. Edisi ini merupakan bentuk hasil usaha terorganisir pertama kalinya
yang sukses dalam menciptakan suatu sistem akunting pertanggungjawaban yang seragam
dalam industri hotel dan merupakan satu-satunya yang pertama dalam segala bidang
industri.
Tahun 1961, The American Hotel & Motel Association menetapkan The National
Association of Accountants untuk mengembangkan Uniform System of Account untuk
hotel dan motel kecil.
 Tahun 1979, The Committee on Financial Management of the American Hotel & Motel
Association merevisi Uniform System of Accounts Original, guna untuk merefleksikan
perubahan dalam penggunaan terminologi untuk industri penginapan ( lodging industry ).
Tahun 1986 dilakukan revisi lagi yang merupakan edisi ke delapan, dengan perubahan
spesifik pada distribusi pengeluaran, meningkatkan fungsi marketing, pemrosesan data,
sumber daya manusia dan transportasi. 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.
Disamping itu hal lain yang dibahas dalam edisi adalah penjelasan dan rumus analisa
rasio, informasi statistik departemental, pengendalian anggaran operasi serta analisa
breakeven.

3. 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 Statements

Seksi 1 : Balance Sheet

Seksi 2 : Statement of Income
Seksi 3 : Statement of Owners Equity
Seksi 4 : Statement of Cash Flows
Seksi 5 : Notes To The Fnancial Statements
Seksi 6 : Departemental Statements
Skedul 1 : Rooms
Skedul 2 : Food
Skedul 3 : Beverage
Skedul 4 : Telecomunications
Skedul 5 : Garage and Parking
Skedul 6 : Golf Course
Skedul 7 : Golf Pro Shop
Skedul 8 : Guest Laundry
 Skedul 9 : Health Centre
Skedul 10 : Swimming Pool
Skedul 11 : Tennis
Skedul 12 : Tennis Pro Shop
Skedul 13 : Other Operated Departements
Skedul 14 : Tentals and Other Income
Skedul 15 : Administrative and General
Skedul 16 : Human Resources
Skedul 17 : Information System
Skedul 18 : Security
Skedul 19 : Marketing
Skedul 20 : Franchise Fees
Skedul 21 : Tranportation
Skedul 22 : Property Operation and Maintenance
Skedul 23 : Utility Costs
Skedul 24 : Management Fees
Skedul 25 : Rent, Property Taxes and Insurance
Skedul 26 : Interest expense
Skedul 27 : Depreciation and Amortization
Skedul 28 : Income Taxes
Skedul 29 : House Laundry
Skedul 30 : Salaries and Wages
Seksi 7 : Statement For Gaming Operations
Seksi 8 : Statement for Properties Operated by a Management Company
Bagian II : Financial Analysis
Seksi 9 : Financial Statement Formats
Seksi 10 : Rasio Analysis and Statistics
Seksi 11 : Breakeven Analysis
Seksi 12 : Operation Budgeting and Budgetary Control
Seksi 13:Guidelines for Allocating Expenses to Operated Departements
( Responsibility Accounting )

Bagian III : Recording Financial Information

Seksi 14 : Sample Chart of Accounts
 Seksi 15 : Simplified Bookkeeping for Limited Services Properties
Bagian IV : Expense Dictionary
Bagian V : Sample Set of Uniform System Statement

Uniform System of Accounts for the Lodging Industry berisi lima bagian yang terbagi lagi
dalam 15 seksi. Adapun yang dibahas meliputi penyusunan laporan keuangan industri
perhotelan, analisa keuangan, format laporan keuangan, petunjuk dalam mengalokasikan
biaya -biaya operasional, penyusunan dan pengendalian anggaran operasional. Contohnya
penyusunan bagan arus, contoh pencatatan sederhana pada industri perhotelan, dan kamus
pengeluaran/biaya, serta contoh laporan yang dihasilkan dari penerapan Uniform System
of Accounts.
4. Chart of Account
Bagan akun (chart of account) digunakan dalam sistem akuntansi untuk pencatatan transaksi
usaha. Bagan akun disusun berdasarkan pada standar pelaporan yang diinginkan oleh
manajemen. Adapun penyusunan bagan akun biasanya memperhatikan beberapa spesifikasi
atas akun itu sendiri. Adapun susunan Chart of Accounts yang baik menurut AICPA
(American Institute of Sertified Accountants) adalah :
1. Membantu mempermudah penyusunan laporan keuangan dan laporan lainnya secara
ekonomis
2. Mencakup rekening-rekening yang diperlukan untuk menggambarkan dengan baik
dan teliti harta, hutang, modal, pendapatan, harga pokok, dan biaya secara terperinci
sehingga memuaskan dan berguna bagi manajemen didalam melakukan pengawasan
operasi perusahaan.
3. Menguraikan dengan teliti dan singkat apa yang harus dimuat didalam setiap
rekening.
4. Memberikan batasan sejelas-jelasnya antara pos, aktiva, hutang, modal, pendapatan,
dan biaya.
5. Membuat rekening-rekening kontrol jika diperlukan.

Urutan 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 di atas dibagi lagi menjadi golongan-
golongan sebagai berikut:
Aktiva
Aktiva Lancar
Investasi jangka panjang
Aktiva tetap berwujud
Aktiva tetap tidak berwujud
Aktiva lain-lain
Hutang
Hutang jangka pendek
Hutang jangka panjang
Modal
Modal disetor
Modal lain
4. Golongan-golongan yang ada dirinci lagi mungkin dalam bentuk sub golongan atau
langsung ke rekeningnya
5. Rekening laba rugi dibagi menjadi kelompok yang sejenis seperti: Penjualan, Harga
pokok penjualan, Biaya pokok produksi, biaya penjualan, biaya administrasi &
umum, pendapatan dan biaya diluar usaha.
6. Golongan-golongan yang ada dirinci lagi mungkin dalam bentuk sub golongan atau
langsung ke rekeningnya.
7. Memberikan nomor kode kepada masing-masing rekening dalam klasifikasi.

Pemberian kode rekening umumnya didasarkan pada rerangka pemberian kodetertentu,

sehingga memudahkan pemakai untuk menggunakannya. Ada lima metode pemberian
kode rekening, yaitu:
1. Kode angka atau alfabet urut ( numerical or alphabetic sequence code)
2. Kode angka Blok (block numerical code)
3. Kode angka kelompok (group numerical code)
4. Kode angka desimal (decimal code)
5. Kode angka urut didahului dengan huruf (numerical sequence preceded by an
alphabetic reference), seperti:

XXX - XXX - XXX XXX

Sub akun dengan kegunakan untuk analisa dan pengendalian

Akun utama pada neraca atau laba rugi

Departemen pendapatan atau biaya

 Nomor properti

Contoh penyusunan 3 digit kedua dari bagian akun :

Rooms department

Front office

140 Reservations

160 Housekeeping

Food department

Coffee Shop

Banquet department

240 Room Service dan seterusnya

Contoh penyusunan 3 digit ke tiga dari bagan akun :

100 199 Assets
200 279 Liabilities
280 299 Equity
300 399 Revenue
400 499 Cost of Sales
500 599 Payroll
600 699 Other expenses
700 799 Fixed charges
Berikut adalah contoh kode rekening, uniform system of acconts for the lodging industry
( AH & MA, 1996):
Assets
100 Cash
101 House Funds
102 Petty Cash
110 Short term investment
120 Account Receivable
121 City Ledger
122 Guest Ledger
123 Credit card accounts
124 Other Account Receivable
130 Inventory
131 Food
132 Beverage
133 Operating supplies
134 Cleaning supplies
135 China, glassware, silver, linen, uniform
136 Other
140 Prepaids
141 Prepaid insurance
142 Prepaid taxes
143 Other prepaid
160 Property & Equipment
161 Land
162 Buildings
166 Furniture & Fixtures
168 Machinery & Equipment
174 Construction in progress
175 Chinaware
176 Glassware
177 Silver
178 Linen
179 Uniforms
190 Other charges
191 Deferred charges
192 Goodwill
193 Miscellaneous

Liabilities
200 Payables
201 Account payable
202 Dividends payable
210 Employer Payroll Taxes
220 Taxes
221 Income Tax
222 Sales Tax
230 Advance Deposits
240 Accruals
241 Accrued payables
242 Accrued taxes
243 Accrued expenses other
250 Other Current Liabilities
260 Long Term Debt
270 Other Long Term Debt

Equity
280 Capital stock
289 Retained Earnings

Revenue
300 Rooms Revenue
301 Transient regular
302 Tranasient corporate
303 Transient package
304 Day Use
305 Group convention
306 Group tour
307 Other Room Revenue
302 Food Revenue
330 Beverage Revenue
340 Telephone Revenue
380 Other Income
381 Interest income
Cost of Sales
420 Cost of Food Sales
430 Cost of Beverage Sales
440 Cost of Telephone Calls
441 Local calls
442 Long distance calls

Payroll
510 Salaries & Wages
511 519 Departemental Management & Supervisiory Staff
520 539 Departemental Line Employees
550 Payroll Taxes
560 Employee Benefits
561 Vacation, holiday, sick pay
562 Medical insurance
563 Life insurance
564 Employee meals

Other Expenses
600 Operating Supplies
601 Cleaning supplies
602 Guest supplies
603 Paper supplies
604 Postage & Telegrams
605 Printing & Stationary
610 Linen, China, Glassware, etc
611 Linen
612 China
613 Glassware
614 Silver
615 Uniforms
621 Contract Cleaning Expenses
623 Laundry & Dry Cleaning Expenses
624 Laundry Supplies
627 Kitchen fuel
628 Music & Entertainment Expenses
629 Reservations Expenses
630 Information Systems Expenses
631 Hardware maintenance
632 Software maintenance
640 Human Resource Expenses
641 Employee housing
642 Recruitment
643 Training
644 Transportation
650 Administrative Expenses
651 Credit Crad Commissions
652 Donations
653 Credit & Collections Expenses
654 Profesional Fees
655 Losses & Damages
656 Cash Over/Short
660 Marketing Expenses
661 Commissions
662 Direct Mail Expenses
663 Outdoor Advertising
664 Print materials
665 Radio & Television Expenses
680 Utility Costs
681 Electrical Cost
682 Fuel Cost
683 Steam Cost
684 Water Cost
685 Other Utility Cost
690 Guest Transportation
691 Fuel & Oil
692 Insurance
693 Repairs & Maintenance
694 Other Expenses
700 Management Fees
730 Building & Contents Insurance
740 Interest Expenses
741 Interest on Compital Leases
750 Depreciation & Amortization
751 Buliding & Improvements
752 Furniture & Fixtures
753 Machinery & Equipment
754 Preopening Expenses
770 Gain Or Loss On Sale of Property

Catatan atas laporan keuangan (notes to the financial statements)

Agar suatu laporan keuangan menjadi lengkap, laporan keuangan harus dilengkapi dengan
catatan-catatan penjelasan. Catatan atas laporan keuangan harus menggambarkan semua
kebijakan akuntansi yang diikuti dengan organisasinya. Catatan yang diperlukan biasanya
meliputi kebijakan-kebijakan akuntansi, tetapi tidak terbatas pada yang dicantumkan disini
saja, antara lain meliputi:

a. Dasar konsolidasi
b. Penggunaan prakiraan
c. Kas dan investasi kas sementara
d. Metode inventori dan penilaian
e. Akuntansi untuk investasi, termasuk penilaian sekuritas yang bisa dijual.
f. Kebijakan-kebijakan depresiasi dan amortisasi
g. Akuntansi untuk deferred charges
h. Cost untuk iklan
i. Akuntansi untuk pensiun
j. Pengakuan income dari operasi franchise dan kerja sama kontrak
k. Akuntansi untuk income tax
l. Penghitungan net income (loss) per saham (untuk perusahaan publik)

Kejadian atau kondisi yang perlu dijelaskan dalam catatan atas laporan keuangan,
meliputi hal-hal sebagai berikut:
a. Perubahan-perubahan dalam metode akuntansi
b. Perjanjian hutang jangka panjang
c. Program pensiun dan atau pembagian keuntungan (profit sharing)
d. Benefit lain setelah masa pensiun dan setelah kekaryawanan berakhir
e. Income taxes
f. Kerja sama jangka panjang
g. Program opsi saham
 h. Item-item yang menyangkut income dan expenses diluar usaha
i. Komitmen jangka panjang yang penting, seperti perjanjian sewa menyewa
j. Operasi oleh pihak asing
k. Transaksi-transaksi yang menyangkut afiliasi
l. Liabilitas yang menggantung, termasuk ligitasi yang tertunda
m. Peristiwa-peristiwa setelah tanggal neraca
n. Transaksi equitas pemegang saham
o. Alat-alat pembiayaan

Laporan Perdepartemen (departmental statement)

Laporan perdepartemen menggambarkan hasil operasi dalam suatu perode tertentu. Laporan
ini menyediakan sumber-sumber informasi internal yang penting bagi manajemen
perusahaan. Laporan ini dilengkapi dengan daftar pendukung revenue dan expenses untuk
setiap departemen atau kegiatan-kegiatan dalam perusahaan.
Financial Statement
SEKSI 1
BALANCE SHEET
Assets
CURRENT ASSETS Current Year Prior Year
Cash $ $
House Banks
Demand Deposits
Temporary Cash Investments
Total Cash
Restricted Cash
Short-Term Investments
Receivables
Account Receivable
Notes Receivable
Current Maturities of Non-Current Receivables
Other
Total Receivables
Less Allowance for Doubtful Accounts
Net Receivables
Due To/From Owner, Management Company, or
Related Party
Inventories
Operating Equipment
Prepaid Expenses
Deffered Income Taxes-Current
Other
Total Current Assets

NON-CURRENT RECEIVABLES, net of current

maturities

INVESTMENTS

PROPERTY AND EQUIPMENT

Land
Buildings
Leaseholds and Leasehold Improvements
Furnisings and Equipment
 Construction in Progress
Total Property and Equipment
Less Accumulated Depreciation and Amortization
Net Property and Equipment
OTHER ASSETS
Intangible Assets
Cash Surrender Value of Life Insurance
Deffered Charges
Deffered Income Taxs-Non-Current
Operating Equipment
Restricted Cash
Other
Total Other Assets

TOTAL ASSETS

LIABILITIES AND OWNERS EQUITY

CURRENT LIABILITIES
Notes Payable
Banks
Others
Total Notes Payable
Due To/From Owner, Management Company or
Related Party
Accounts payable
Accured Expenses
Advance deposits
Income Tax Payable
Deffered Income Taxes-Current
Current Maturities of Long-Term Debt
Other
Total Current Liabilities

LONG-TERM DEBT, Net of Current Maturities

MortgageNotes,Other Notes, and SimilarLiabilities
Obligations Under Capital Leases
Total Long-Term Debt

OTHER LONG-TERM LIABILITIES

DEFFERED INCOME TAXES-Non Current

COMMITMENTS AND CONTINGENCIES

OWNERS EQUITYone of the format found on the
next page
TOTAL LIABILITIES AND OWNERS EQUITY

ALTERNATIVE OWNERS EQUITY PRESENTATIONS IN THE BALANCE SHEET

CORPORATION
Stockholders Equity
___% Cumulative Preferrend stock, $___ par value, Current Year Prior Year
authorized ___ shares; issued and outstanding
___ shares $ $
Common Stock, $___ par Value, authorized ___
Shares; Issued and Outstanding ___ Shares
Additional Paid-in Capital
Retained Earnings
Accumulated Other Comprehensive Income (Loss),
Net of Income Tax
Less: Treasury Stock, ___ Shares of Common Stock,
at cost
Total Stockholders Equity $ $

PARTNERSHIP
Partners Equity
General Partners Current Year Prior Year
Limited Partners $ $
Accumulated Other Comprehensive Income (Loss)
Total Partners Equity $ $

LIMITED LIABILITY COMPANY

Members Equity Current Year Prior Year
Accumulated Other Comprehensive Income (Loss) $ $
Net of Income Tax
Total Members Equity $ $

SOLE PROPRIETORSHIP
Owners equity Current Year Prior Year
Accumulated Other Comprehensive Income (Loss) $ $
Net of Income Tax
Total Owners Equity $ $

SEKSI 2
 STATEMENT OF INCOME
REVENUE Currnet Year Prior year
Rooms $ $
Food and Beverage
Other Operated Departements
Rentals and Other Income
Total Revenue

EXPENSES
Rooms
Food and Beverage
Other Operated Departements
Administrative and General
Sales and Marketing
Property Operation and Maintenance
Utilities
Management Fees
Rent, Property taxes and Insurance
Interest Expenses
Depreciation and Amortization
Loss or (Gain) on the Disposition of Assets
Total Expenses

INCOME BEFORE INCOME TAXES

INCOME TAXES
Current
Deffered
Total Income Taxes

NET INCOME $ $

SEKSI 3
STATEMENT OF OWNERS EQUITY
STATEMENT OF STOCKHOLDERS EQUTIY
PREFERRED COMMON STOCK
STOCK
Number of Amount Number of Amount Additio Retained N
Shares Shares nal Earnings
Outstanding Outstanding Paid-In S
Capital
BALANCE AT BEGINNING OF PRIOR YEAR

Add (Deduct)
Net Income
Dividends Deciared
Change in Unrealized Gains (Losses)
Net Proceeds from Sale of Stock
Treasury Stock Acquired
Other

BALANCE AT END OF PRIOR YEAR

Add (Deduct)
Net Income
Dividends Deciared
Change in Unrealized Gains (Losses)
Net Proceeds from Sale of Stock
Treasury Stock Acquired
Other

BALANCE AT END OF CURRENT YEAR

STATEMENT OF PARTNERS EQUITY

General limited Accumulated Total
Partner Partners Other
Comprehensiv
e Income
(Loss), Net of
Income TAxes
BALANCE AT BEGINNING OF $ $ $ $
PRIOR YEAR
Add (Deduct)
Net Income
Contributions
Change in Unrealized Gains
(Losses)
Withdrawals
Other

BALANCE AT END OF PRIOR $ $ $ $

YEAR
Add (Deduct)
Net income
Contributions
Change in Unrealized Gains
 (Losses)
Withdrawals
Other

BALANCE AT END OF $ $ $ $
CURRENT YEAR

STATEMENT OF MEMBERS EQUITY

Members Accumulated Total
Other
Comprehensive
Income (Loss),
Net of Income
Taxes
BALANCE AT BEGINNING OF PRIOR
YEAR
Add (Deduct)
Net Income
Contributions
Change in Unrealized Gains
(Losses)
Withdrawals
Other

BALANCE AT END OF PRIOR YEAR

Add (Deduct)
Net income
Contributions
Change in Unrealized Gains
(Losses)
Withdrawals
Other

BALANCE AT END OF CURRENT

YEAR

STATEMENT OF OWNERS EQUITY

Owner Accumulated Total
Other
Comprehensive
Income (Loss),
 Net of Income
Taxes
BALANCE AT BEGINNING OF PRIOR
YEAR
Add (Deduct)
Net Income
Contributions
Change in Unrealized Gains (Losses)
Withdrawals
Other

BALANCE AT END OF PRIOR YEAR

Add (Deduct)
Net income
Contributions
Change in Unrealized Gains (Losses)
Withdrawals
Other

BALANCE AT END OF CURRENT YEAR

SEKSI 4
STATEMENT OF CASH FLOWS
DIRECT METHOD
STATEMENT OF CASH FLOWS
CASH FLOWS FROM OPERATING ACTIVITIES Current Year Prior Year
Guest Receipts $ $
Other Receipts
Payroll Operating Disbursements
Other Operating Disbursements
Interst Paid
Income Taxes Paid
Net Cash Provided By (Use In) Operating
Activities

CASH FLOWS FROM INVESTING ACTIVITIES

Capital Expenditures
Decrease (Increase) in Restricted Cash
Proceeds from Asset Dispositions
Proceeds from Sale of Investments
Purchases of Investments
Net Cash provided By (Use In) Investing
Activities
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from Debt or Equity Financing
Debt Repayments
Dividends Paid
Distribution to Owners/Partners
Net Cash Provided By (Use In) Financing
Activities

INCREASE (DECREASE) IN CASH AND

TEMPORARY CASH INVESTMENTS

CASH AND TEMPORARY CASH INVESTMENTS,

BEGINNING OF PERIOD

CASH AND TEMPORARY CASH INVESTMENT,

END OF PERIOD
SUPPLEMENTAL INFORMATION RELATED TO NONCASH INVESTING AND
FINANCING ACTIVITIES (DISCLOSE SIGNIFICANT ITEMS SEPARATELY).

INDIRECT METHOD
STATEMENT OF CASH FLOWS
CASH FLOWS FROM OPERATING ACTIVITIES Current Year Prior Year
Net Income $ $
Adjustments to Reconsile Net Income
To Cash Provided by (Use In) Operating Activities:
Depreciation and Amortization
Loss (Gain) on Sale of Property and Equipment
Deffered Taxes
Decrease (Increase) in Accounts Receivable
Decrease (Increase) in Inventory
Decrease (Increase) in Prepaids
Increase (Decrease) in Payables
Increase (Decrease) in Accruals
Net Cash Provided By (Use In) Operating
Activities

CASH FLOWS FROM INVESTING ACTIVITIES

Capital Expenditures
Decrease (Increase) in Restricted Cash
Proceeds from Asset Dispositions
Proceeds from Sale of Investments
Purchases of Investments
 Net Cash Provided By (Use In) Investment
Activities

CASH FLOWS FROM FINANCING ACTIVITIES

Proceeds from Debt or Equity Financing
Debt Repayments
Dividends Paid
Distribution to Owners/Partners
Net Cash Provided By (Use In) Financing
Activities

INCREASE (DECREASE) IN CASH AND

TEMPORARY CASH INVENTMENTS

CASH AND TEMPORARY CASH INVESTMENTS,

BEGINNING OF PERIOD

CASH AND TEMPORARY CASH INVESTMENTS,

END OF PERIOD

CASH PAID FOR INTEREST

CASH PAID FOR INCOME TAXES

SUPPLEMENTAL INFORMATION RELATED TO NONCASH INVESTING AND
FINANCING ACTIVITIES (DISCLOSE SIGNIFICANT ITEMS SEPARATELY).

SEKSI 6
SUMMARY OPERATING STATEMENT
CURRENT PERIOD
Actual forecast Prior Year a
$ % $ % $ % $
REVENUE
Rooms
Food and Beverage
Other Operated Departements
Rentals and Other Income
Total Revenue

DEPARTEMENTAL EXPENSES
Rooms
Food and Beverage
Other Operated Departements
Total Departemental Expenses

TOTAL DEPARTEMENTAL INCOME

UNDISTRIBUTED OPERATING EXPENSES

Administrative and General
Sales and Marketing
Property Operation and Maint.
Utilities
Total Undistributed Expenses

GROSS OPERATING PROFIT

MANAGEMENT FEES

INCOME BEFORE FIXED CHARGES

FIXED CHARGES
Rent
Property and Other Taxes
Insurance
Total Fixed Charges

NET OPERATING INCOME

LESS: REPLACEMENT RESERVES

ADJUSTED NET OPERATING INCOME