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
2. Liabilities
3. Equity
280 Capital stock
289 Retained Earnings
4. Revenue
5. Cost of Sales
6. Payroll
7. Other Expenses
600 Operating Supplies 654 Profesional Fees
601 Cleaning supplies 655 Losses & Damages
602 Guest supplies 656 Cash Over/Short
603 Paper supplies 660 Marketing Expenses
604 Postage & Telegrams 661 Commissions
605 Printing & Stationary 662 Direct Mail Expenses
610 Linen, China, Glassware, etc 663 Outdoor Advertising
611 Linen 664 Print materials
612 China 665 Radio & Television
613 Glassware Expenses
614 Silver 680 Utility Costs
615 Uniforms 681 Electrical Cost
621 Contract Cleaning Expenses 682 Fuel Cost
623 Laundry & Dry Cleaning 683 Steam Cost
Expenses 684 Water Cost
624 Laundry Supplies 685 Other Utility Cost
627 Kitchen fuel 690 Guest Transportation
628 Music & Entertainment 691 Fuel & Oil
Expenses 692 Insurance
629 Reservations Expenses 693 Repairs & Maintenance
630 Information Systems 694 Other Expenses
Expenses 700 Management Fees
631 Hardware maintenance 730 Building & Contents
632 Software maintenance Insurance
640 Human Resource Expenses 740 Interest Expenses
641 Employee housing 741 Interest on Compital Leases
642 Recruitment 750 Depreciation &
643 Training Amortization
644 Transportation 751 Buliding & Improvements
650 Administrative Expenses 752 Furniture & Fixtures
651 Credit Crad Commissions 753 Machinery & Equipment
652 Donations 754 Preopening Expenses
653 Credit & Collections 770 Gain Or Loss On Sale of
Expenses Propert
Berikut adalah contoh laporan keuangan pokok untuk sebuah hotel berdasarkan
Uniform System Of Account:
1. 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
b. PARTNERSHIP
PARTNERSHIP EQUITY
General Partners
Limited partners
TOTAL PARTNERS EQUITY
c. SOLE PROPRIETORSHIP
Owner’s equity
2. 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
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
b. 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
Kejadian atau kondisi yang perlu dijelaskan dalam catatan atas laporan keuangan, meliputi
hal-hal sebagai berikut :
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
b) Perusahaan Manufaktur
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
61101 FB SERV-Salary & Wages
….. ……..
612 FB KITCHEN
FB KITC-Employee Benefit
….. ……..