Oleh Kelompok 9 :
2019
A. Menerangkan Konsep Uniform System Of Account for the Lodging Industry
Uniform system of accounts menetapkan format standar dan klasifikasi perkiraan yang
mengarah pada kepemilikan individu dalam penyiapan dan penyajian laporan keuangan.
Standarisasi dalam uniform system of accountsmembantu pemakai laporan keuangan
internal dan eksternal untuk membandingkan posisi keuangan dan kinerja operasi pada
jenis kepemilikan yang sama dalam industry hotel. Secara internal penting bagi para
manajemen, dan memberi turnkey bagi system akuntansi, yang menjelaskan setiap
perubahan kebutuhan manajemen. Ada beberapa konsep penting dari Uniform system of
accounts, yaitu ;
1. Membagi departemen-departemen fungsional yang ada menjadi 3 jenis :
a. Departemen operasi, merupakan departemen yang memberikan kontribusi
pendapatan seperti room, food & beverage, telephone, laundry, dan lain-lain.
b. Departemen Overhead, merupakan departemen pendukung, seperti administration
& general, marketing.
c. Departemen alokasi, merupakan departemen yang berfungsi mengalokasikan beban
pada masing-masing departemen, seperti departemen personalia mengalokasikan
beban gaji karyawan.
2. Setiap departemen dalam organisasi akan dibebani oleh gaji karyawan dan
pengeluaran departemennya.
3. Memberikan keseragaman dalam departemen dan dalam klasifikasi aktiva, hutang,
penghasilan dan biaya.
4. Memberikan kemampuan untuk membandingkan hasil operasi.
5. Memberikan kemampuan untuk melatih pengedalian anggaran yang kuat, di mana
pengendalian anggaran merupakan alat untuk mengedalikan hasil departemen.
Nomer Properti
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, Dan seterusnya.
Berikut adalah contoh laporan keuangan pokok untuk sebuah hotel berdasarkan
uniform system of account:
Balance Sheet
STOCHOLDER’S EQUTY
---%Cumulative Preferred Stock, U$---par
Value, authorized----shares, issue and
Outstanding----shares
Common stock, U$--- par Value,
Authorized----shares, issue and
Outstanding----shares
Additional paid-in capital
Retained earnings
Less : treasury stock---shares common stock,
At cost
PARTNERSHIP
PARTNERSHIP EQUITY
General Partners
Limited partners
TOTAL PARTNERS EQUITY
SOLE PROPRIETORSHIP
Owner’s equity
Statement Of Income
Current year prior year
REVENUE
Rooms
Food
Beverage
Other
TOTAL REVENUE
COST AND EXPENESES
Rooms
Food
Beverage
Adminisative and general
Interest expenses
Depreciation and amotization
TOTAL COST AND EXPENSES
TOTAL BEFORE INCOME TAXES
INCOME TAXES
Current
Deferred
TOTAL INCOME TAXES
NET INCOME
Statement Of Equity
STATEMENT OF STOCKHOLDERS’ EQUITY
Balance at
Beginning of prior year
Add (Deduct)
Net Income
Dividends Declared
Change in unrealized gains
(loss)
Net Proceeds from
Sale Stock
Treasury stock acquired
Others
BALANCE AT THE END OF PRIOR YEAR
Add (Deduct)
Net Income
Dividends Declared
Change in unrealized gains
(loss)
Net Proceeds from
Sale Stock
Treasury stock acquired
Others
BALANCE AT THE END OF CURRENT YEAR
STATEMENT OF PARTNERS’ EQUITY
Unrealized gain/loss
General Limited On Marketable
Partners Partners Securities Total
Add (Deduct)
Net Income
Contribution
Change in Unrealized Gains
(Losses)
Withdrawl
Others
BALANCE AT THE END OF PRIOR YEAR
Add (Deduct)
Net Income
Contribution
Change in Unrealized Gains
(Losses)
Withdrawl
Others
BALANCE AT THE END OF CURRENT YEAR
Penggunaan prakiraan.
Kejadian atau kondisi yang perlu dijelaskan dalam catatan atas laporan keuangan, meliputi hal-
hal sebagai berikut :
Perubahan- perubahan dalam metode akuntansi.
Income taxes.
Komitmen jangka panjang yang penting, seperti perjanjian sewa menyewa. Operasi oleh pihak
asing.
Alat-alat pembiayaan.
Room (1)
Food (2)
Beverage (3)
Telecommunications (4)
Garage & parking (5)
Golf course (6)
Golf pro shop (7)
Guest laundry (8)
Healt center (9)
Swimming pool (10)
Tennis (11)
Tennis pro shop (12)
Other operated departments (13)
Related & oher income (14)
TOTAL OPERATED DEPARTEMENT
UNIDISTRIBUTED OPERATING EXPENSES
Administrative & general (15)
Human resources (16)
Information system (17)
Security (18)
Marketing (19a)
Franchise fees (19b)
Transportation (20)
Property operation and maintenance (21)
Utility cost (22)
TOTAL UNDISTRIBUTED OPERATING EXPENSES
TOTAL
INCOME AFTER IUNDISTRIBUTED OPERATING EXPENSES
Management fees (23)
Rent, property taxes, and insurance (24)
INCOME BEFORE INTEREST, DEPRECIATION AND
AMORTIZATION AND INCOME TAXES
Interest expenses (25)
Depreciation and amortization (26)
Gain and loss on sales property
INCOME BEFOE INCOME TAXES
Income taxes (27)
NET INCOME
DAFTAR PUSTAKA
http://fekool.blogspot.co.id/2014/04/akuntansi-hotel-konsep-uniform-system.html
http://ripplegirls.blogspot.co.id/
https://www.scribd.com/doc/174012609/Uniform-System-of-Accounts-for-Lodging-
Industries