a) CHART OF ACCOUNT
Bagan akun (chart of account) digunakan dalam sistem akuntansi untuk pencatatan
transaksi usaha dan disusun berdasarkan pada standar pelaporan yang diinginkan oleh
manajemen. Susunan Chart of Acoount yang baik menurut AICPA 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 penjualan dan biaya
penjualan, biaya adminidtrasi dan umum, pendapatan, dan biaya diluar operasi.
Bagan akun ini dibuat secara terperinci sehingga dapat berguna bagi manajemen
dalam melakukan pengawasan operasi perusahaan.
3. Menguraikan dengan teliti dan singkat apa yang harus dimuat di dalam setiap
rekening
4. Memberikan batasan sejelas-jelasnya antara pos aktiva, hutang, modal,
pendapatan dan biaya.
5. Membuat rekening-rekening control sesuai dengan kebutuhan.
Contoh penyusunan 3 digit kedua dari Contoh penyusunan 3 digit ke tiga dari
bagian akun : bagan akun :
100 Rooms department 100 – 199 Assets
120 Front office 200 – 279 Liabilities
140 Reservations 280 – 299 Equity
160 Housekeeping 300 – 399 Revenue
200 Food department 400 – 499 Cost of Sales
210 Coffee Shop 500 – 599 Payroll
220 Baquet department 600 – 699 Other expenses
240 Room Service dan 700 – 799 Fixed charges
seterusnya
Berikut adalah contoh kode rekening, uniform system of acconts for the lodging
industry (AH & MA, 1996):
1. Assets
100 Cash 133 Operating supplies
101 House Funds 134 Cleaning supplies
102 Petty Cash 135 China, glassware, silver,
110 Short term investment linen, uniform
120 Account Receivable 136 Other
121 City Ledger 140 Prepaids
122 Guest Ledger 141 Prepaid insurance
123 Credit card accounts 142 Prepaid taxes
124 Other Account Receivable 143 Other prepaid
130 Inventory 160 Property & Equipment
131 Food 161 Land
132 Beverage 162 Buildings
166 Furniture & Fixtures 178 Linen
168 Machinery & Equipment 179 Uniforms
174 Construction in progress 190 Other charges
175 Chinaware 191 Deferred charges
176 Glassware 192 Goodwill
177 Silverware 193 Miscellaneous
2. Liabilities
200 Payables 240 Accruals
201 Account payable 241 Accrued payables
202 Dividends payable 242 Accrued taxes
210 Employer Payroll Taxes 243 Accrued expenses – other
220 Taxes 250 Other Current Liabilities
221 Income Tax 260 Long Term Debt
222 Sales Tax 270 Other Long Term Debt
230 Advance Deposits
3. Equity
280 Capital stock
289 Retained Earnings
4. Revenue
300 Rooms Revenue 307 Other Room Revenue
301 Transient regular 302 Food Revenue
302 Tranasient corporate 330 Beverage Revenue
303 Transient package 340 Telephone Revenue
304 Day Use 380 Other Income
305 Group convention 381 Interest incomeCost of Sale
306 Group tour
5. Cost of Sales
420 Cost of Food Sales 442 Long – distance calls
430 Cost of Beverage Sales Payroll
440 Cost of Telephone Calls
441 Local calls
6. Payroll
510 Salaries & Wages 560 Employee Benefits
511–519 Departemental 561 Vacation, holiday, sick pay
Management & Supervisiory Staff 562 Medical insurance
520–539 Departemental Line 563 Life insurance
Employees 564 Employee mealsOther
550 Payroll Taxes Expenses
7. Other Expenses 654 Profesional Fees
600 Operating Supplies 655 Losses & Damages
601 Cleaning supplies 656 Cash Over/Short
602 Guest supplies 660 Marketing Expenses
603 Paper supplies 661 Commissions
604 Postage & Telegrams 662 Direct Mail Expenses
605 Printing & Stationary 663 Outdoor Advertising
610 Linen, China, Glassware, etc 664 Print materials
611 Linen 665 Radio & Television
612 China Expenses
613 Glassware 680 Utility Costs
614 Silver 681 Electrical Cost
615 Uniforms 682 Fuel Cost
621 Contract Cleaning Expenses 683 Steam Cost
623 Laundry & Dry Cleaning 684 Water Cost
Expenses 685 Other Utility Cost
624 Laundry Supplies 690 Guest Transportation
627 Kitchen fuel 691 Fuel & Oil
628 Music & Entertainment 692 Insurance
Expenses 693 Repairs & Maintenance
629 Reservations Expenses 694 Other Expenses
630 Information Systems 700 Management Fees
Expenses 730 Building & Contents
631 Hardware maintenance Insurance
632 Software maintenance 740 Interest Expenses
640 Human Resource Expenses 741 Interest on Compital Leases
641 Employee housing 750 Depreciation &
642 Recruitment Amortization
643 Training 751 Buliding & Improvements
644 Transportation 752 Furniture & Fixtures
650 Administrative Expenses 753 Machinery & Equipment
651 Credit Crad Commissions 754 Preopening Expenses
652 Donations 770 Gain Or Loss On Sale of
653 Credit & Collections Propert
Expenses
Berikut adalah contoh laporan keuangan pokok untuk sebuah hotel berdasarkan
Uniform System Of Account:
1. Balance Sheet
b. PARTNERSHIP
PARTNERSHIP EQUITY
General Partners
Limited partners
TOTAL PARTNERS EQUITY
c. SOLE PROPRIETORSHIP
Owner’s equity
3. Statement Of Equity
a. 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
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
c. Statement Of Owners’ 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
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
a. Perusahaan Dagang
6.00.00 BEBAN USAHA
6.01.00 B. Pemasaran - Gaji dan Upah
6.02.00 B. Pemasaran - Perjalanan Dinas
6.03.00 B. Pemasaran - Iklan dan Promosi
6.14.00 B. Pemasaran - Penyusutan
6.14.01 B. Pemasaran - Penyusutan - Bangunan
6.14.02 B. Pemasaran - Penyusutan - Kendaraan
6.14.03 B. Pemasaran - Penyusutan - Perlt Kantor
6.14.04 B. Pemasaran - Penyusutan - Perlt Toko
6.15.00 B. Pemasaran - Pemeliharaan & Perbaikan
6.49.00 B. Pemasaran - Pemasaran Lainnya
EXPENSES
900-000 ADMINISTRATIVE, SELLING & EP --
GENERAK EXPS
900-005 ADVERTISEMENT EP --
900-010 AUDIT FEE EP --
900-015 BONUS EP --
900-020 BANK INTEREST & CHARGE EP --
900-025 DIRECTOR REMUNERATION EP --
900-035 DEPRECIATITION OF FIXED ASSETS EP --
900-040 ENTERTAIMENT EP --
900-045 E.P.F. CONTRIBUTION EP --
900-050 GENERAL EXPENSES EP --
900-055 HIRE PURCHASE INTEREST EP --
900-060 LICENSE FEE EP --
900-0065 MEDICAL FEE EP --
900-070 OFFICE RENTAL EP --
900-075 OFFICE REFRESHMENT EP --
900-080 POSTAGES & STAMPS EP --
900-085 PRINTING & STATIONERY EP --
900-090 ROAD TAX & INSURANCE EP --
900-095 SOCSO CONTRIBUTIONS EP --
900-100 SECRETARIAL FEE EP --
900-105 STAFF SALARIES & ALLOWANCES EP --
900-110 TRAVELING EXPENSES EP --
c. Industri Hotel
6 EXPENSES
….. ……..
60201 RM-Commisions
60202 RM-Reservation
….. ……..
….. ……..
611 FB SERVICE
….. ……..
612 FB KITCHEN
FB KITC-Employee Benefit
….. ……..
DAFTAR PUSTAKA
Widanaputra, AA.GP; Ariyanto; Dodik; Sari, MM. 2018. Akuntansi Perhotelan Pendekatan
Sistem Informasi Berbasis USALI. Pekalongan: PT. Nasya Expanding Management.
Wiyasha, IBM. 2010. Akuntansi Perhotelan Penerapan Uniform System of Accounts for the
Lodging Industry. Yogyakarta: CV. Andi Offset.