Sejarah Uniform Systems Of Account

Edisi pertama dari Uniform Systems Of Accounts diterbitkan oleh Hotel Association Of
New York pada tahun 1926. Edisi ini merupakan bentuk hasil usaha terorganisir pertama kalinya
yang sukses dalam menciptakan sistem akuntansi pertanggungjawaban yang seragam dalam
industry hotel dan merupakan satu-satunya dan pertama dalam segala bidang industri. Perintis
Uniform Systems Of Accounts adalah para anggota dari Hotel Association Of New York. Anggota
Hotel Association Of New York adalah komite pemilik ( Proprietor’s Committee), komite
akuntan (Accountants Committee) dan lembaga akuntansi (Accounting Societies). Hotel
Accountant Association Of New York menjadi pelopor pembentukan organisasi yang sekarang
dikenal dengan nama International Association Of Hospitality Accountants.

Tahun 1961, The American Hotel & Motel Association (AH & MA) menetapkan The
National Association Of Accuntants untuk mengembangkan uniform systems of account untuk
hotel dan motel kecil. Kemudian tahun 1979, The Committee on Financial Management Of The
American Hotel & Motel Association merevisi Uniform System Of Accounts, guna
mencerminkan atau merefleksikan perubahan penggunaan terminologi industry penginapan
(lodging industry).

Tahun 1986 dilakukan revisi, dan ini 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 diterbitkan oleh The Educational
Institute of The American Hotel & Motel Association, dengan sebutan baru yaitu Uniform System
of Accounts for the Lodging Industri (USALI). Pada edisi ini, revisi dan perbaikan dilakukan
dengan melengkapi Expense Dictionary dan Chart of Accounts. Disamping itu hal lain yang
dibahas dalam edisi ini adalah penjelasan dan rumus analisa rasio, informasi statistic
departemental, pengendalian anggaran operasi serta analisa Break Even Point (BEP).
Berikut adalah contoh laporan keuangan pokok untuk sebuah hotel berdasarkan uniform
system of account (USALI) :
1. Balance Sheet

ASSETS Current Year Prior Year

CUREENT ASSETS
Cash
Cash on Hand
Cash on Bank
Demand Deposit
Temporary Cash Investment
TOTAL CASH
Short Term Investment
Receivable
Account Receivable
Notes Receiveble
Current Meaturities of Noncurrent Maturuties
Other
TOTAL RECEIVEBLE
Less Allowance for Doubtful Accounts
NET RECEIVABLE
Inventories
Prepaid Expenses
Deferred Income Taxes,Current
Other
TOTAL CURRENT ASSETS
NONCURRENT ASSETS
INVESTMENTS
PROPERTY AND EQUIPMENT
Land
Buildings
Leaseholds and Leasehold Improvement
Furnishings and Equipment
Constructions In Progress
China,Glassware, Silver, Linen,and Uniforms
TOTAL PROPERTY AND EQUIPMENT
Less Accumulated Depreciation and Amortization
NET PROPERTY AND EQUIPMENT
OTHER ASSETS
Goodwill
Cash Surrender Value For Life Insurance
Deferred Charges
Deferred Income Tax-Nonincome
Other
TOTAL OTHER ASSETS
TOTAL ASSETS

LIABILITIES AND OWNER’S EQUITY

Bank
Others
TOTAL NOTES PAYABLE
Account payable
Accrued Expenses
Advance Deposits
Income Taxes Payable
Deferred Income Taxes-Current
Current Maturities of Long-Term Debt
Other
TOTAL CURRENT LIABILITIES
LONG TERM DEBT, Net of Current Maturities
Mortgage Notes, Other Notes, and Similar Liabilities
Obligations Under Capital Leases
OTHER LONG TERM LIABILITIES
DEFERED INCOME TAXES-Noncurrent
COMMITMENT AND CONTIGENCIES
OWNER’S EQUITY (subsidiary ledger)
TOTAL LAIBILITIES AND OWNER’S EQUITY

(subsidiary ledger owner’s equity)

ALTERNATIVE OWNER’S EQUITY PRESENTATION IN BALANCE SHEET

a. CORPORATION Current Year Prior Year

STOCKHOLDER’S EQUTY
---% Cumulative Preferred Stock, U$---par
Value, authorized----shares, issues and
Outstanding----shares
Common stock, U$--- par Value,
Authorized----shares, issue and
Outstanding----shares
Additional Paid-In Capital
Retained Earnings
Less : Treasury stock---shares common stock,
At cost
TOTAL STOCKHOLDER’S EQUITY

b. PARTNERSHIP Current Year Prior Year

PARTNERS’ EQUITY
General Partners
Limited Partners
TOTAL PARTNERS’ EQUITY
 c. SOLE PROPRIETORSHIP
Owner’s Equity

2. Statement Of Income ( Single Staff )

Current year Prior year
REVENUE
Rooms
Food
Beverage
Other
TOTAL REVENUE
COST AND EXPENSES
Rooms
Food
Beverage
Administrative 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 INCOME (double staff)

Current Year prior year
REVENUE
Rooms
Food
Beverage
Telecommunication
Garage & Parking
Other Operated Departments
Rental & Other Income
TOTAL REVENUE
COST AND EXPENSES
Rooms
Food
Beverage
Telecommunication
Garage & Parking
Other Operated Departments
 Administrative and General
Human Resources
Information systems
Security
Marketing
Franchise
Fees
Transportation
Property Operation & Maintenance
Utility Costs
Management Fees
Rent,Property Taxes,and Insurance
Interest Expenses
Depreciation and Amortization
TOTAL COST AND EXPENSES
TOTAL BEFORE INCOME TAXES
INCOME TAXES
Current
Deferred
TOTAL INCOME TAXES
NET INCOME