BAB II
SIKLUS PENGENDALIAN BIAYA HOTEL
Gambar 2.1
Struktur Organisasi Departemen Akuntansi Hotel Berdasarkan Siklus Pekerjaan
Accounts Receivable
Seksi:
Pencatatan Penerimaan
Drug Store Cashier
Pendapatan
Restaurant and Bar Cashier
Income Audit
General Cashier
Seksi:
Accounting Office
Pengolahan Data Menjadi Book Keeper Department
Laporan Keuangan
General Cashier
Payroll Master
Accounts Payable
Daily Store
Credit Department
General Store
Seksi:
Pencatatan Pengeluaran Purchasing
Purchasing
Biaya Department
Receiving
Food Control
Beverage Control
Store Department
Material&Supplies Control
Property Control
3
Gambar 2.2
Struktur Organisasi Departemen Akuntansi Hotel Berdasarkan Accounting Department
Chief Accountant
Control
Manager
Manager
Account
Beverage Controller
Account Payable
Property Controller
Material&Supplies
General Cashier
Income Audit
Food Controller
Receivable
Controller
Night Audit
FO Cashier
FB Cashier
Receiving
Buyer Store Keeper Clerk Clerk
4
Gambar 2.3
Struktur Organisasi Departemen Akuntansi Hotel Berdasarkan
Cost Control Deparment
Cost Controller