2015 

Hotel Accounting 
Standard Manual

Agustinus Agus Purwanto, SE MM 
Sun Paradise Hotels Management 
4/27/2015 
  
By: Sun Paradise Hotel Management 
To Manual Holders,

The implementation and maintenance of internal controls in your hotel is the joint
responsibilities of Operations and Finance at Hotel all Department Heads. This Accounting
Standard Manual has been developed to define standards of internal control which should
operate at the hotel to assist those departments in discharging their duties.

The Manual is intended to be a working document enabling you to carry out your day – to –
day duties more effectively. Because segregation of duties is so fundamental to the
maintenance of internal control standards, suggested organization charts have been included,
together with schedules of responsibilities of key hotel staff, including non-financial staff.

We have deliberately refrained from using the term “Procedures Manual” as it is appreciated
that procedures to become appropriate. The principles behind the internal controls in the
Manual do, however, apply to your hotel. To ensure consistency, any significant variance
from standards will require approval by your Chief Finance Officer (CFO).

This Hotel Accounting Standard Manual was prepared in construct your hotel Finance
Department, that to be effective, it needs to be kept up – to – date for systems
developments and advances in technology. To enable this, your regular feedback is essential.

This Hotel Accounting Standard Manual is given right to Mr. Aneesh Sasi To copy this
Hotel Accounting Standard Manual is violates a personal intellectual copyright is against the
law.

Agustinus Agus Purwanto, SE MM

Senior General Manager
A Chartered Hotel Internal Audit & Technical Assistant

Jl. Danau Batur Gg Mangga IV No. 2A - Banjar Kulibul Kawan – Tibubeneng – North Kuta
Bali - Indonesia
Website: www.sunparadisehotelsmanagement.com
 LABERSA GRAND HOTEL & CONVENTION CENTER 

Hotel Accounting 
Standard Manual 
Full Hotel Operating Manual for Accounting
 
 
 
 

Agustinus Agus Purwanto, SE MM 
4/27/2015 
 

This  Manual  is  used  for  _________________________________  as  a  client  of  Labersa  Grand  Hotel  & 
Convention Center. Other parties are not as client stated strictly prohibited to make copy and to use this 
manual.  
 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 
TABLE OF CONTENTS
INTRODUCTION
Accounting and Internal Controls
Hotel Organization Charts Appendices A and B
Hotel Overview
Job Descriptions Appendix C
Key Controls
Cash Register Controls
Access Controls
Balance Sheet

SECTION I: CASH AND BANKING

House Floats Procedures I – 1 to I – 4
Bank Accounts Procedures I – 5 to I – 8
Cash Transactions Procedures I – 9 to I – 17
Cash Management Procedures I – 18 to I – 19

SECTION II: ACCOUNTS RECEIVABLE

Account Receivable Procedures II – 1 to II – 17
City Ledger Procedures II – 18 to II – 21
Accounts Receivable Reporting Requirements Procedures II – 22 to II – 23
Bad Debts Procedures II – 24 to II – 26
Accounts Receivable/Miscellaneous Procedures II – 27 to II – 28

SECTION III: REVENUE

Revenue Procedure III – 1
Room Revenue Procedures III – 2 to III – 4
Food and Beverage Revenue Procedures III – 5 – III – 10
Function Revenue Procedures III – 11 to III – 13
Telephone/Fax and Internet Revenue Procedures III – 14 to III – 15
Leisure Club Revenue Procedure III – 16
Other Income Procedures III – 17 to III – 23

SECTION IV: PURCHASING/ACCOUNT PAYABLE

Purchasing and Payments Procedures IV – 1 to IV – 3
Purchasing/Receiving Procedures Procedures IV – 4 to IV – 9
Receiving Exceptions Procedures IV – 10 to IV – 12
Accounts Payable Procedures IV – 13 to IV – 16

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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 
TABLE OF CONTENTS
Continued

SECTION V: FOOD AND BEVERAGE COST CONTROL

Food and Beverage Inventories Procedures V – 1 to V – 7
Other Inventories Procedures V – 8 to V – 10
Beverage Cost Control Procedures V – 11 to V – 14
Other Reporting Requirements Procedures V – 15 to V – 18

SECTION VI: PERSONNEL/PAYROLL

Personnel/Payroll Procedure VI – 1
Records Maintenance/Filing Procedures VI – 2 to VI – 3
Personnel Change Notice Procedures VI – 4 to VI – 5
Payroll Preparation Procedures VI – 6 to VI – 9
Payroll Disbursement Procedures VI – 10 – VI – 14
Payroll/Miscellaneous Procedures VI – 15 – VI – 16

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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 
TABLE OF CONTENTS
INTRODUCTION

SUBJECT

ACCOUNTING AND INTERNAL CONTROLS

HOTEL ORGANIZATION CHARTS:

Small Hotel
Big Hotel

HOTEL OVERVIEW

JOB DESCRIPTIONS:
Financial Controller
Food & Beverage Controller
Night Audit Function
Income Auditor

KEY CONTROL

CASH REGISTER CONTROLS:

Reset Control
ECR Programming Control

ACCESS CONTROLS:
Computerized System Control
Backup Log Form Form I – A
Record of Password Change Form I – B

BALANCE SHEET:
Review
Balance Sheet Accounts Analysis Form Form I – C
Reconciliation of Commercial vs. Legal Books Form I – D
Monthly Accruals/Pre-Payments
Prepaid Expenses Amortization Chart Form I – E

ACCOUNTING AND INTERNAL CONTROLS

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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 

As a hotel consultant Sun Paradise Hotels & Resorts International to prepare Hotel Accounting
Standard Manual for The Rich Prada Bali to follows accounting principles to the extent that they do
not conflict with local laws, regulations and accounting principles.

A Hotel unable to comply with the principles set forth in this manual must propose in writing
request for a waiver to Sun Paradise Hotels & Resorts International via Hotel Owner. The request
must detail the reasons for noncompliance and outline a resolution to the problem.

I. The Purpose of Accounting and Internal Controls

Accounting and internal controls serve to:

a. Safe guard the Company’s assets;

b. Secure the integrity of the Company’s records and management information;
c. Ensure that all levels of management comply with the relevant procedures to
achieve a high degree of consistency;

d. Ensure that the Company obtains value for money from its use of resources;
e. Achieve the Company’s objectives economically, efficiently and effectively.

Hotel operation requires the delegation of duties: Supervisors must exercise control
over the duties delegated to staff members, and staff members must account for
their performance. Owing to the fallibility of people and information systems,
internal control procedures are necessary. Internal controls are in place to ensure that
all information is correct, reliable and processed on time. This enables management
to make decisions that will achieve Company objectives.

Every employee is involved in the internal control system every day. The value of
internal control is the same whether the employee performs control over his/her
own activities, or whether his/her Department Head / Supervisor ensures the
correct performance of delegated activities.

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II. Division of Internal Control

The internal control system is roughly divided into preventive and detective
measures.
a. Preventive measures are an essential part of the internal control system. They are
designed to prevent any occurrences that will abuse the organization’s interests.
Preventive measures include:
1. Segregation of duties – Established by the Hotel’s organization chart,
segregation of duties ensures that more than one employee or department is
always involved in a transaction, reducing the chance for undetected errors or
falsification of records.
Segregation of duties are based on conflict of interests, which should
always exist between Hotel functions: custody (Cashier); administrative
(Food & Beverage Manager, for example) recording (Accounting
Department, for example); and the audit function (Income Auditor, for
example). Any combination of these functions is undesirable, as it may
expose assets to the risk of loss.
2. Job descriptions – These highlight staff responsibilities and reporting
procedures and must comply with the Hotel’s organization chart.
Job descriptions are the responsibility of General Manager and Financial
Controller, and must be signed by both the employee and Department Head.
Delegation of duties to a lower level in the organization must be in writing,
indicating relevant instructions and authorization levels. Nevertheless,
delegation of duties does not excuse Supervisor / Managers from their
original responsibilities and from ensuring that all instructions are properly
performed, There quires checks described above must be documented at all
times to ensure the performance of internal control.
3. Audit trails – Audit trails provide evidence for financial transactions, using
supporting documentation to facilitate the detection and correction of errors
or omissions in recording revenues and cost.
4. Budgets – Properly prepared budgets can ensure the detection of
unreported revenues and costs by establishing differences between budgeted
and actual figures.
b. Detective measures are internal controls performed after the fact. They verify the
accuracy of information such as stocks and float and ensure that instructions have
been followed properly.

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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 
III. Role in the System

A. The Financial Controller’s Role

The Financial Controller plays a key role in the hotel’s internal control
system. He supervises the Accounting Department and ensures the
prevention, detection, investigation and correction of all in consistencies. In
addition, he ensures that the Accounting Department does not record any
revenue or cost transaction that is not complete, correct and duly authorized.
He ensures compliance with the Hotel Accounting Standard Manual and
refers staff members to relevant sections.

B. Organization Charts

Standard organization charts for each region are based on segregation of

duties, availability of the staff and the use of a centralized or a decentralized
accounting system. Because these factors may vary somewhat, it is not
possible to prescribe a mandatory organization chart for Specific Chain
Hotel. No exceptions are allowed on the management level, including “an
accounting function” the Food and Beverage Controller and Income
Auditor. Combination of jobs at this level would undermine the principles of
segregation of duties and increase the risk of undetected errors in revenue
and cost recording.

In addition to the reporting relationships described in the attached

organization charts, the following reporting relationships should be
maintained:

1. The Payroll Clerk, who prepares / calculates the actual payroll,

reports to Financial Controller.
2. Time keepers report only to Financial Controller or General Manager
3. The Purchasing Manager reports to General Manager
4. The Receiving Clerk reports only to Financial Controller
5. The Storeroom Clerk reports only to Financial Controller
6. The Account Receivable Clerk reports only to Financial Controller,
with a functional responsibility to the Credit Manager
7. Accounts Payable reports to Financial Controller

The Head Office must approve any exceptions to the reporting relationships
in writing.

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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 
FINANCE & ACCOUNTING CONTROLLER 

HOTEL CHIEF ACCOUNTANT

ACCOUNTING SUPERVISOR  PURCHASING 
MANAGER 

GENERAL CASHIER  A/R OFFICER  COST CONTROL  A/P OFFICER 

RECEIVER / STORE 
KEEPER  Buyer / Driver 
COLLECTOR 

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HOTELOVERVIEW
In the Hotel consist of Department as follow:

(1) Front Office Department

(2) Housekeeping Department
(3) Food & Beverage Department
(4) Finance Department
(5) Personnel Department
(6) Purchasing Department
(7) Sales & Marketing Department
(8) Engineering Department

I. Front Office Department

The Front Office Department is primarily responsible for the control of
reservations, guest registration, telephone services and guest accounting. It is the
first point of reference for guest queries.
The Front Office staff prepares financial accounting reports for revenues and
costs; the business mix reports for allocation of market segmentation; and the
month end package. The staff provides forecast information for occupancy and
revenue targets.
The Front Office staff is responsible for ensuring that guest registration is
carried out accordance with Vietnam government laws and regulations, and that
registration adheres to the accounting controls and procedures regarding
registration and the issuance of credit to guests.

II. Housekeeping Department

The Housekeeping Department is responsible for the maintenance of product
quality standards in guest rooms and public areas. This responsibility includes
control of costs, within budget, of the departmental payroll and expendable
supplies.
On daily basis, the Housekeeping staff prepares the Housekeeping reports in
accordance with established accounting procedures.

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III. Food and Beverage Department

The primary responsibility of the Food & Beverage Department is to manage the
Hotel’s Food & Beverage operations. This is includes maintaining product
quality, ensuring the satisfaction of customer needs and maximizing the
department’s contribution to the Hotel’s profit,
To fulfill these responsibilities, the Food and Beverage Department staff
maintains total costs within the budgeted cost percentages; authorizes purchases
of Food & Beverage items; and establishes the minimum and maximum levels of
Food & Beverage stocks to control inventory costs.
The Food & Beverage Manager, in conjunction with the General Manager and
the Cost Controller, is responsible for establishing the menu prices charged to
customers in the Hotel’s Food & Beverage outlets.

IV. Finance Department

The Finance Department if responsible for complying with all Standard Policies
and Procedures and reporting requirements. The department monitors and
controls all revenues and expenses within the frame work of the agreed budget.
The Finance Department provides the General Manager with sound business
advice relating to proposed business activities, cash flow and other financial
analyses. The department’s staff provides guest accounting services in all points
of sales and provides the General Manager with such management accounting
services as budget preparation, forecasting and daily and monthly management
statistics.

V. Personnel Department

The Personnel Department is responsible for the support and maintenance of

the staff relations in order to maximize career development potential and staff
performance standard, and to minimize staff turnover.
The Personnel Department assists in the recruitment of staff and the
maintenance of personnel files.
The Personnel Department staff must follow the accounting procedures
established for the appointment, transfer and dismissal of staff. In addition, the
department must ensure that payroll preparation is carried out in a timely and
accurate manner.

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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 

VI. Purchasing Department

The Purchasing Department maintains the purchasing system and follows

established procedures to obtain the lowest possible prices for the goods and
services required by the Hotel, and to ensure acceptable standards of quality and
service.
This Department performs market surveys to identify competitive prices and to
obtain quotations from suppliers for the purchase of goods and services after
they have been approved. The Purchasing Department staff handles all paper
work related to the purchase and receipt of these goods and services.

VII. Sales Department

The Sales Department staff is responsible for the development and maintenance
of Hotel accounts, and for the implementation of the company’s sales and
marketing strategies.
The Sales Department staff monitors the business mix statistics and key accounts
to maximize the Hotel’s revenue, and provides in formation regarding the
strategy and pricing policy of competing Hotels. These actions ensure that
Hotel’s quotations are in line with the Vietnam market or worldwide market.
The Sales Department staff is required to follow company policy and procedures
relating to the acceptance of contracts to provide services, including the
allowance of credit to customers.

VIII. Engineering Department

The Engineering Department is responsible for the management and
maintenance of the operations and functions of the Hotel’s interior and exterior
facilities, such as heating, air conditioning and grounds care.
The Engineering Department staff plans programmers to ensure cost controls,
protection of assets and employee and guest safety.

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JOB DESCRIPTIONS 
O R G A N I Z A T I O N – S T R U C T U R E 
Job Title : Financial Controller

Report To : General Manager

Department : Finance

Direct Subordinates : Hotel Chief Accountant

Purchasing Manager

Indirect Subordinate : All Accounting Staff

SCOPE
Manage the Financial Function of the hotel to ensure the accuracy, integrity, legality and
timeliness of financial reports in accordance to Vietnam regulations and Your Hotel’s Name
Standards so can to support operation and achieve financial goals.

PREMARY–RESPONSIBILITIES
 Establish and maintains a system of internal control of hotel assets, revenues and
expenses.

 Direct the timely recording of financial data and preparation of financial and management
report required by government of Vietnam and making sound decisions and plans and to
meet legal and regulatory requirements.

 Control expenses in relation to revenues as per approved budget for achieving maximum
profits.

 Develop and administer systems and procedures to ensure the timely collection of
receivable and the discharge of financial obligations and funding to the Owner.

 Develop and maintain annual budgets for use by Your Hotel’s Name and Owner in
measuring, planning and controlling business operations.
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 Provide financial consultancy service to Hotel Management for developing promotions to
increase revenues or to adopt cost cutting measures to decrease expenses.

 Ensure the safeguarding of hotel’s assets in the interests of Owner and General Manager
for providing continuous and efficient service to the guest.

 Ensure that the F & B Control section provides timely and accurate reports to
Management review and support the plans of the F & B Manager to control costs and
improve revenues.

 Prepare annual salary increases for graded employees for approval by appropriate
decision makers to compensate these employees on a timely basis.

 Ensure that the Purchasing section in thoroughly familiar with the market and obtain best
possible bids on purchases to control or lower operating expenses.

 Ensure that all required coverage of all insurances policies of the hotel are in effect as
well as all necessary licenses is renewed according to the government regulations.

 Responsible for reviewing and approving of legal contracts and attending to all legal
matters in the hotel operations

 Ensure maintaining of in-house back office computer system in optimum operating

condition.

RELATIONSHIPS
Internal : Owners, General Manager, and All Department Heads on Financial operation

matters daily.

External : Insurers, Tax Consultants, Auditors, Bankers, Legal Advisor, and Government

Authorities, Suppliers and Contractors in relation to matters periodically

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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 

JOB DESCRIPTIONS 
O R G A N I Z A T I O N – S T R U C T U R E 

Job Title : Hotel Chief Accountant

Report To : Financial Controller

Department : Finance

Direct Subordinates : Accounting Supervisor

Indirect Subordinate : All Accounting Clerk

S C O P E 
Under the guidance of the Financial Controller and within the limits of Your Hotel’s Name Policy &
Procedures as outline in the accounting standards manual, is responsible for all Hotel accounting and
Financial Controls.

Responsible for handling any tax record and maintain the General Ledger, prepare any tax report monthly
and yearly. In absent of the Financial Controller, has to handle any government side inspection, but not to
decide on behalf of company or for the name of Financial Controller.

Comply and responsible for tax regulation and law regarding our business

P R E M A R Y – R E S P O N S I B I L I T I E S 
 To verify daily banking from duplicate of bank receipt to the General Cashier reports.

 Check the Daily General Cashier Report.

 Follow up, on delays in realizing deposit, and return checks, to carry out monthly reconciliation of all
hotel bank accounts.

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 To maintain general ledger, starting from posting, adjusting, and printing and also to maintain the
adequate of accounting records based on General Accounting Acceptance Principle (GAAP)

 To reconcile by monthly all Currents Assets of Balance Sheet

 Carry out the function of collecting city ledger accounts with the assistance of Account Receivable.

 Carry out the function of Financial Controller when he is out the hotel area.

 Represent of Financial Controller for government when he/she is no time to visit.

 To lead an accounting meeting when the Financial Controller not able to come for attending
accounting department meeting

 To maintain a General Ledger as per instruction of the management, based on the guidance had
given to.

 Posting into the HOTEL COMPUTERIZE System by daily basis, all Front Office function and
Income Auditing

 To print Daily Report as per instruction, and filed into the proper place in sequence date and month
and to store into the safe place for tax audit purpose.

 To prepare monthly tax report i.e., Value Added Tax Monthly Tax Return, Personal Income Tax
Return, and Letter Tax Payment for Added Tax, and Personal Income Tax. Also Corporate Income
Tax

 Responsible for timely reporting and payment of other taxes such as withholding tax, VAT,
entertainment tax, etc.

 To prepare monthly report of Value Added Tax, as well as the payment advice.

 To pay alls taxes above based on the schedule of payment according to the regulation.

 To prepare annual tax return for: all taxes, as well as to prepare of the Letter of Tax Payment.

 Prepares Annual Payroll Tax Return not latest than government time frame each year

 Complies with Your Hotel’s Name Accounting Standard Manual

 Performs any other duties as assigned by the hotel’s management

R E L A T I O N S H I P S 

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Internal : Financial Controller, and All Department Heads on Financial operation matters daily.

External : Insurers, Tax Consultants, Auditors, Bankers, Legal Advisor, and Government

Authorities, Suppliers and Contractors in relation with his/her assistance to the

Financial Controller

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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 

JOB DESCRIPTIONS 
O R G A N I Z A T I O N – S T R U C T U R E 

Job Title : Purchasing Manager

Report To : General Manager for administratively & Financial Controller for functionally

Department : Finance

Sub-ordinate : Purchasing Clerk / Driver

S C O P E 
Monitors and controls the purchases of goods and services at the correct prices, in economics quantities and
with acceptable quality.

P R E M A R Y – R E S P O N S I B I L I T I E S 
 Control custody, usage, routing and authorization of purchase orders, including numerical
control.

 Prepares price comparison and select surveyors, including ongoing programs of comparative
shopping in terms of location, price, quality, consistency of supplies, including delivery time.
 

 Searches for alternative suppliers and performs market surveys in order to be aware of
market conditions.
 

 Delegates assignment to and supervises subordinates, e.g., Purchasing Clerk and Drivers.
 

 Follow up with suppliers on delivery time, and complaints / comments from the department
as user.
 
 

 Periodically to check receiving boy and the hotel store rooms.

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 Handles correspondence, reports, forms, etc., and ensures their kept in safe storage.
 

 Attends operation briefing; Maintenance Meeting and other special meeting assigned by
management
 

 Comply with Your Hotel’s Name policies and procedures.

 

 Performs any other duties as assigned by the hotel’s management

R E L A T I O N S H I P S 
 

Internal : All Department Heads, to maintain good relationship.

External : Suppliers, Contractors, Architects, and Surveyors

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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 

JOB DESCRIPTIONS 
O R G A N I Z A T I O N – S T R U C T U R E 

Job Title : Accounting Supervisor

Report To : Hotel Chief Accountant

Department : Finance

S C O P E 
The Accountant is responsible for preparing the monthly Financial Package. He / She is also responsible for
assisting the Controller in guaranteeing that the Accounting Department operates smoothly and efficiently. In
order to do this the Accountant must maintain the General Ledger as well as have a good working
relationship with other department in the hotel

Responsible for daily auditing to all records pertaining to revenue of the hotel, Prepares and complete daily
reports and prepares relevant documents for incorporation in the monthly accounts.

P R E M A R Y – R E S P O N S I B I L I T I E S 
 Prepares or supervises the preparation of all journal entries necessary for closing the books on a monthly
basis. Ensures that depreciation, amortization, accrual are properly recorded, check that all revenue cost
expenses and all transactions are posted to the proper charge of account.

 Maintains a daily log of specific package charges for purpose of reconciling clearing accounts at the end
of the month

 Prepares all monthly bank account reconciliation

 Reconciles all balance sheet accounts and selected profit and loss accounts monthly before closing

 To ensure that the amounts of the balance sheet accounts are tally will its respective subsidiary ledger and
the items on the subsidiary ledger are fully substantiated.

 Close all books by the 5th working day of the subsequent month.

 Prepares monthly variance analysis reports between budgeted and actual figures

 Check payment vouchers prepared by Accounts Payable.

 Supervise the work of Accounts Receivable, Accounts Payable and Cost Controller.

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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 
 Develops a working knowledge of all procedures and operations as detailed in the Accounting Manual

 Cooperates with the internal and external auditors to minimize the cost of auditing and the
implementation of recommendations

 Assist the Controller and Assistant Controller in the preparation of whatever special projects and reports
are required.

 Performs whatever additional task is required by the Financial Controller or the Assistant Financial
Controller to guarantee that Accounting records are maintained professionally.

 Audits the daily revenue figures and supporting folios, vouchers and summaries submitted by the night
auditors

 Audits the daily general cashier’s report

 Prepares daily reports for distribution in the hotel.

 Prepares and to process some necessary adjustment to fix wrong charge and price applied.

 Prepares the necessary journal vouchers at the end of the period

 Verifies the daily house phone call reports

 Keeps stock of guest checks and ensures that these are issued and used in numerical sequence by
maintaining logbook to document this.

 Verifies all voids and previous day corrections, as well as corrections made at the point of sales

 Checks housekeeping report for complimentary rooms and housekeeping occupancy with the Front
Office records

 Calculates employee’s service charge and preparing “An announcement regarding Service Charge” weekly
and Month Ending

 Prepares Daily and Month Ending Food & Beverage Statistic i.e., Food Cover, Beverage Cover, Food
Revenues and Beverage Revenues

 Complies with Your Hotel’s Name Policy and Procedures

 Perform any other duties as assigned by the hotel’s management.

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Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000 
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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 

JOB DESCRIPTIONS 
O R G A N I Z A T I O N – S T R U C T U R E 

Job Title : Cost Controller

Report To : Hotel Chief Accountant

Department : Finance

Direct Subordinates : Cost Controller Clerk

Storekeeper

Receiver

S C O P E 
Responsible for recording and controlling the all invoices for foods, beverages and all supplies on the daily
basis through receiving department and recording and controlling all outgoing merchandises from store room
used store room requisitions.

Assist the Financial Controller in preparing cost reconciliation’s.

P R E M A R Y – R E S P O N S I B I L I T I E S 
 Recording and pricing all storeroom requisitions.

 Posting all inventories item from daily receiving report into the System

 Preparing Daily Flash Food Cost

 Develop Food & Beverage Cost Potential.

 Calculates beverage potential sales on a monthly basis

 To do spot check between kitchens copies of captain orders with guest restaurant’s checks.

 Recording and pricing inter kitchens or bar transfer.

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Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000 
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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 
 To supervise a physical inventory taking at storeroom and all hotel’s outlets

 Preparing month-end Food & Beverage cost reconciliation.

 Complies with Your Hotel’s Name policy and procedures

 To conduct a monthly analysis of food and beverage inventories, to determine “slow-moving” and
absolute inventory items, and calculate turnover ratios.

 To play an active role in calculation of per plate costs of menu items.

 To conduct random spot checks of inventories in the bar and kitchen for accuracy and observe
service procedure to ensure that the internal control system is effective.

 To conducts regular, surprise spot-checks in restaurants and bars to ensure that all guests are issued
posted guest checks at the time of consumption. 

 To  work  closely  with  the  Food  &  Beverage  Manager,  the  Chef  and  Purchasing  in  order  to 
minimize Food and Beverage costs, and to maintain high quality production and service.

 To work closely with the Assistant Financial Controller in order to improve the Food and Beverage
control operation.

 Complies with Your Hotel’s Name Accounting Standard Manual

 Performs any other duties as assigned by the hotel’s management

R E L A T I O N S H I P S 
 

Internal : Financial Controller, F & B Manager, and Chef for operation matters daily.

External : Suppliers, Contractors in relation with his/her assistance to the Financial Controller.

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Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000 
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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 

JOB DESCRIPTIONS 
O R G A N I Z A T I O N – S T R U C T U R E 

Job Title : Account Receivable Officer

Report To : Hotel Chief Accountant

Department : Finance

S C O P E 
Responsible for investigating credit applications for new accounts, reviewing accounts for potential problems
on an on-going basis and maintaining contract with other parties to enable timely detection of payment
problems.

P R E M A R Y – R E S P O N S I B I L I T I E S 
 Conducts credit investigations, so that an intelligent appraisal of customer’s worth, character and
ability to pay may be ascertained to justify extension of credit.

 Review supporting documents and verifies the accuracy of balances in accounts receivable.

 Follow up collections of accounts receivable regularly in a firm but diplomatic manner, calculated to
produce results and at the same time maintain good relations with the customers.

 Recommends write – off of un-collectable accounts with supporting document of legal

correspondence or notification from right sources.

 Reports immediately any unfavorable information received affecting a customer’s credit standing, so
that appropriate actions maybe taken.

 Ensure that Your Hotel’s Name policies and procedures granting of credit are observed.

 Attend Monthly Credit Meeting and maintains updates the list of travel agents which are blacklisted
and/or prepayment basis.

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Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000 
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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 
 Complies with Your Hotel’s Name Accounting Standard Manual

 Performs any other duties as assigned by the hotel’s management

R E L A T I O N S H I P S 

Internal : Financial Controller, S & M Manager, Front Office Manager and Reservations for

operation matters daily.

External : Travel Agents, Tenants and Corporate accounts in relation with his/her duties in

assistance to the Financial Controller.

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Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000 
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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 

JOB DESCRIPTIONS 
O R G A N I Z A T I O N – S T R U C T U R E 

Job Title : Account Payable Officer

Report To : Assistant Financial Controller

Department : Finance

S C O P E 
Responsible for verification, processing and timely payment of all hotels’ purchases, Maintains proper files for
all accounts payables records

P R E M A R Y – R E S P O N S I B I L I T I E S 
 Receives all invoices and matches those with receiving records and purchase orders. Verifies pricing,
extensions and additions

 Prepare cheques/bank transfer for all payment vouchers, cancel all documents with a “DATED
PAID STAMP” and forwards those all cheques/ bank transfer together with all supporting
documentation to Financial Controller and to General Manager for signatures.

 Prepares all necessary payment vouchers, ensures timely payment based on term credit and maintains
these files for both paid and unpaid payment vouchers.

 Post all payment vouchers into the hotel’s ledger timely basis.

 Complies with all Your Hotel’s Name policies & procedures

 Perform any other duties assigned by the hotel’s management.

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Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000 
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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 

JOB DESCRIPTIONS 
O R G A N I Z A T I O N – S T R U C T U R E 

Job Title : General Cashier

Report To : Accounting Supervisor

Department : Finance

S C O P E 
Responsible for adequate money supply in the hotel, collecting of all daily receipts and to do daily banking,
Responsible also for Petty Cash’s Payment and Reimbursement

P R E M A R Y – R E S P O N S I B I L I T I E S 
 Collects the cashier’s envelopes from the “Drop Safe Deposit Box” each morning and counts the
contents in the presence of a witness.

 Receives and banking all cheques received, including those received in the mail.

 Banked the previous day’s collection at the hotel’s bank accounts on the daily basis

 Prepares “Daily General Cashier Report” and forwards it to Income Auditor for verification.

 Provide some small money for outlet cashiers that required for money change.

 Verifies all cash receipts, foreign currency receipts, are used in numerical sequence to ensure all
collections are account to.

 Ensure adherence to all cash and banking policy based on the Your Hotel’s Name Accounting
Standards Manual.

 Disburses all authorized Petty Cash Vouchers and submits for reimbursement at least each Thursday.

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Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000 
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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 
 Monitor the fluctuations of Exchange Rates and amends the Front Desk Exchange Rates notice
accordingly on the daily basis.

 Maintains a permanent record of all cash overages and shortages by individual cashier on a daily basis
and submits this report to the Financial Controller for monthly review and signature.

 Keeps the safe closed at all times and fully locked when unattended regardless of the length of time
involved.

 Prepares Petty Cash Journal Voucher weekly

 Prepares Cash Receipt Journal each the end of the month

 Carries out any other duties as required by the hotel’s management

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Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000 
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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 

JOB DESCRIPTIONS 
O R G A N I Z A T I O N – S T R U C T U R E 
Job Title : Receiver / Storekeeper

Report To : Cost Controller

Department : Finance

S C O P E 
Responsible for all goods entering and leaving the hotel and to ensure that all necessary documents are
completed and that merchandise is in acceptable condition

Responsible for goods entering and leaving storerooms, also responsible to maintaining accurate store room
records, and store room in good conditions

P R E M A R Y – R E S P O N S I B I L I T I E S 
A. As Receiver:

 Responsible for the proper documentation and distribution of all merchandise entering the hotel,
include purchase orders, market lists, removal of property authorization.

 Prepares receiving records and daily receiving reports

 Ensures that receiving records are used in strict numerical sequence

 Ensures that all merchandise entering the hotel is distributed to the respective department or
storeroom as soon as possible

 Ensures that all outgoing goods, such as empty beverage containers and equipments sent out for
repair are properly documented and accounted for

 Follow up with Purchasing Manager at the end of each month to ensure that all orders have arrived
and cooperate in investigating any late deliveries.

 Complies with Your Hotel’s Name Accounting Standard Manual

 Performs any other duties as assigned by the hotel’s management

B. As Storekeeper:
 

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Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000 
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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 
 Responsible for maintaining the perpetual inventory records and daily summary of all purchases 
and issues from each of the hotel’s storerooms 

 Assist the cost controller in the taking periodical physical inventories. 

 Accounts  for  any  differences  in  physical  inventories  with  book  figures  and  advises  to 
management of any material differences. 

 Ensures that all incoming and outgoing goods are supported by properly authorized documents 
such as Receiving Records and Requisitions 

 Implements proper controls in maintaining security of Store Areas at all times. 

 Ensures  that  adequate  stocks  of  all  articles  are  kept  and  responsible  for  the  timely  raising  of 
Purchase Requisitions 

 Monitors expiry dates of stocks and ensures that all goods are used prior to their expiry date. 
Ensure that all goods without expiry date are strictly issued on a First – In – First – Out basis. 

 Maintain proper procedures and methods such as record, keeping, stock maintain and issuing. 

 Complies with all Your Hotel’s Name Policy & Procedures

 Complies with Your Hotel’s Name Accounting Standard Manual

 Performs any other duties as assigned by the hotel’s management 

R E L A T I O N S H I P S 

Internal : All Department Heads, Accounting Staff, And All Supervisors

Employees in the operation matters daily

External : Suppliers, Contractors in relation with his assistance to receive the goods.

KEY CONTROLS

The Hotel must have a key control plan to ensure that access via back doors and to
certain areas is restricted to Hotel staff only. Under this plan, a logbook will be
maintained for staff members to sign when checking keys in and out. Duplicate keys will
be stored in a secure area with limited access to staff only.

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Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000 
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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 
Mechanical Keys Procedures

I. Key System

All locksets must be controlled by the master key system, which is described
bellow:

A. The Emergency Master Key (EMK) will be able to open all locksets within
the premises under all circumstances. The EMK also can be used to double
lock any lockset from the outside. It will be kept:

1. By the Executive Housekeeper

2. In a safe deposit box kept by the Financial Controller
3. In a safe deposit box jointly by Assistant Manager and Security

B. The Grand Master Key (GMK) will be able to open all locksets controlled by
the sub-master key system and service master key system, except for guest
rooms that are occupied and double locked from inside. (In those cases, the
lockset can be opened only by the EMK). The GMK will be kept:

1. By the General Manager

2. In a safe deposit box kept by the Financial Controller

C. The Sub-Master Key (MK) will able to open all locksets controlled by the
floor master key system, except for guest rooms that are occupied and double
locked from inside (In those cases, the lockset can be opened only by the
EMK). The MK will be kept:

1. In a safe deposit box kept by the Financial Controller

2. By the Executive Housekeeper
3. By the Assistant Executive Housekeeper

D. The Service Master Key (SMK) will control all locksets to service areas,
motor rooms, switch rooms, fan rooms, boiler rooms, air conditioning rooms,
PABX, telephone room, generator room, laundry, Engineer’s office,
workshop, repair shop and other service rooms. The SMK will be kept in a
safe deposit box kept by the Financial Controller.

E. The Food and Beverage Master Key (FBM) will be able to open all kitchens
and food and beverage storerooms. It will be kept in a safe deposit box kept
by Financial Controller

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Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000 
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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 
F. The Floor Master Key (FMK) will control all locksets for guest rooms on each
floor (but not the fan rooms). The FMK will not open guest rooms that are
occupied and double locked from the inside. (In those cases, the lockset can
be opened only by the EMK). The FMK will be kept:

1. By Housekeeping
2. In the original key cabinet kept by the Financial Controller

G. The Individual Key(IK) will be kept:

1. In the original key cabinet kept by Financial Controller

2. By the Front Office

EMK (Double Lock)

GMK

MK SMK FBM

FMK

IK IK IK

II. Key Cutting Procedures

The Engineering Department keeps the key cutting machine which facilitates the
cutting of all individual keys (IKs). All keys from floor master and up can be cut
only by the Yale manufacturers.

The key cutting machine may cut IKs by inserting the original key and a blank
key of the same category (identified by coding)

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Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000 
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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 
III. Original Keys and Coding

The Financial Controller keeps all the original keys, and the Housekeeping
Department keeps all blanks.

Coding for all Food and Beverage keys and service area keys are in a key coding
book. When replacement keys are required, the Front Office Manager or
Executive Assistant Manager will complete a key requisition form in triplicate,
and then send the form to the Housekeeping Department. The Housekeeping
Department will request from the Financial Controller the original key and the
key code, and then pick up the correct key blank for cutting by the Engineering
Department.

The Housekeeping Department will keep the original key requisition form
showing authorization to issue a key blank, and the Engineering Department will
keep copy #2 showing authorization to cut the keys. These two records must be
reconciled monthly. The Financial Controller will keep copy #3 of the key
requisition form.

In addition, the Housekeeping Department must keep a record of all key blanks
and their movement. Each month, the Financial Controller will deduct a physical
inventory of key blanks.

IV. Reserve Cylinders

Reserve cylinders will be kept in a safe deposit box in the Financial Controller’s
custody. The reserve cylinders are for replacement of damaged key sets.

V. Issue of Keys

All locks come with three (3) keys cut by Yale. These are distributed as follows:

a. One to Housekeeping to be retained as a cutting key (these are code-tagged so

they do not indicate room number)

b. Two to the Front Office, for Guest Service Agent rack

One or two backup keys (depending on the individual Hotel’s procedures) will be
cut from the spare blanks. These backup keys will go to the Front Office
Manager’s key-board replacement set.

All spare blank and tags should be kept in the Housekeeping Department

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Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000 
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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 

VI. Missing Keys and Replacement

If a key is missing:

a. The Front Office Manager or Assistant Manager will release a key from his
replacement set.

b. The Front Office Manager or Assistant Manager will send a key requisition to
Housekeeping for a new key. Then he will send a photocopy of the guest
registration card to verify the status of the lost key (for example, how likely it
is that the key will be returned).

c. Housekeeping will send a correct blank (these vary by floor) and original
cutting key to Engineering for cutting of a new key.

d. After cutting, Engineering will return both keys to Housekeeping.

e. Housekeeping will tag the newly-cut key and return it to the Front Office
Manager for his replacement set.

VII. Keys That are confirmed Lost (Versus Missing)

Copies of the guest registration card will be checked periodically to determine if

keys are being taken by the same guest. The locks are switched if it is likely that
any guest may return and try to use a key from a previous visit, or if the key may
have been picked up locally. Normally, this is done after (4) weeks.

Housekeeping will liaise with Engineering for the switching of locks. The
Executive Housekeeper will switch keys at all points; that is, Front Office,
replacement set and master set. In addition, the Executive Housekeeper will bring
the coding chart up to date accordingly.

The coding chart must be kept secured at all times. The Financial Controller will
keep a copy of the coding chart. If any keys a returned, the must be given to
Housekeeping to ensure that still meet the original installation specifications.

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Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000 
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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 
Keys Cards Procedures

Many Brand or Types of Key Cards with various difference procedures provided
by the Key Card factory

ACCESS CONTROLS: COMPUTERIZED SYSTEMS CONTROL

In addition to the controls and procedures for computer systems, the following must be followed:
a. Physical Facilities
1. Hotel’s Server must be installed according to right specification and
recommended by the vendor or factory.
2. The Server room must be cool enough the temperature, so the air conditioning
must be turned on.
3. The Server room must always be locked and no persons are not authorized can
enter in to this room.
4. The Server room must be protected with fireproof (if use sprinkle must halon
and do not use water, use fire extinguisher foam is recommended).
5. Protected by Uninterruptible Power Supply System.

b. Maintenance Contract
The Maintenance Contract must be made for Software System and periodically
maintenance to check the capacity of stored disk and maintenance prevention of
“Virus, File Corrupted, Upgrade, and Develop. Responsible of IT Manager is to
prepare a Log Book to record result maintenance of vendor consist of Date of
Inspection, Progress Up grade, Progress Develop and daily log reports.

For Hardware can be also have a maintenance contract like Software, but to
minimize cost and regular maintenance hotel to employee IT and EDP staffs.

c. Modem Access
Modem access for software maintenance must be controlled through a mechanical
switch, to ensure controlled and authorized access. Be possible every computer are
have password for opening.
a. Access by using Win Gate.
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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 
If Win Gate be used the modem access for email or Internet, so need to
create the account for each computer and be installed the user password.
Can be accessed to internal email access only, internal and external email
access or full access.
b. Using Direct Modem.
Using direct modem can get “full access”, so must be made a policy as
below:
Disallowed to open the internet or Down loading some pictures Disallowed
to send email which is not relating to the job

d. Data Backup

All data back–up must be completed without fail and stored in an approved data
storage safe must be fire proof.

e. Password
To secure the Computerize System, so be suggested to change the user’s password
every 6 (six) months, and for user been resigned from Hotel straight away EDP must
delete this user into the computerize system.

f. User Access
All users can access to the Hotel Computerized System by limitation to keep
segregation of authority as follow:
1) General Cashier can access to Front Office Menu Accounting;
2) Purchasing can access to Back Office Purchasing Menu full operation, Stock
Menu – viewing only; Receiving Menu –viewing only;
3) Income can access to Front Office Menu Accounting
4) Credit/Account Receivable can access Front Office Menu – Account Receivable
– full access.
5) Full Access for Financial Controller and Accounting Manager/Chief Accountant.
6) Accounting Supervisor can access to Back Office General Ledger Menu –full
access.

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Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000 
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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 
Hotel Name: _______________________
Address: _____________________________________

I – A BACKUP LOG

System: ______________________________ For Period: _____________ to ____________

Date BACKUP SET PERFORMED BY: SIGNATURE

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Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000 
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 HOTEL ACCOUNTING STANDARDS MANUAL 

 
 
Hotel Name: _____________________________
Address: ___________________________________________

I – B RECORD OF PASSWORD CHANGE

Date NAME OF HOLDER REASON FOR SIGNATURE

CHANGE

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Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000 
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 BS - I PAGE 40
HOTEL ACCOUNTING
STANDARD MANUAL
Effective: [as per your date]

AREA PROCEDURES
Balance Sheet Review General By: Drs. A. Agus Purwanto, MM

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE

In compliance with standard accounting principles, each Hotel will review its balance
sheet at the end of each accounting period, showing an analysis/reconciliation for each
account.

II. PROCEDURES
A. Balance Sheet Classifications

Hotels will adopt the following balance sheet classifications, with exceptions to be
approved by the Vice President of Finance or Director of Finance

1. Cash and Bank – Cash on Hand; Cash in Bank (Refer to the Cash and Banking
Section of this manual)

2. Account Receivable – Guest-Related, Other; Bad Debt Provisions (Refer to the

Account Receivable Section of this manual)

3. Inventories – Food; Beverage; Containers; Supplies, Other; Engineering

4. Other Current Assets – Deposits, Other; Prepaid: Utilities, Other

5. Fixed Assets – Capital, Pre-opening Expenses (amortization of)

6. Total Assets

7. Current Liabilities – Account Payable: Trade, Other

8. Accrued Liabilities – Salaries/Vacation Pay/Bonuses; Utilities; Sundry; Taxes;

Other

9. Equity – Investments, Other; Retained Earnings

10. Total Liabilities

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 BS - I PAGE 41
HOTEL ACCOUNTING
STANDARD MANUAL
Effective: [as per your date]

AREA PROCEDURES
Balance Sheet Review General By: Drs. A. Agus Purwanto, MM

The Balance Sheet Accounts Analysis From will be completed at the end of each
accounting period, then filed with and signed by the Financial Controller. Refer to
Form BS - A

B. Reconciliation of Commercial and Legal Accounts

When the Hotel book are balanced, the Financial Controller will prepare a
reconciliation of the differences (if applicable) between the Commercial and Legal
Accounts Books, using the standard form and attaching it to the Financial Year –
End Trial Balance. Refer to Form BS – B

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 BS - I PAGE 42
HOTEL ACCOUNTING
STANDARD MANUAL
Effective: [as per your date]

AREA PROCEDURES
Balance Sheet Review General By: Drs. A. Agus Purwanto, MM

Hotel Name________________________

FORM BS – A: BALANCE SHEET

ACCOUNTS ANALYSIS

Type of Account _________________________

Account Number _________________________ Balance as at ______________________

Balance
Descriptions P/L Comments
Movements

Balance per Ledger

Prepared by __________________________ Approved by ___________________________

Date Date

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 BS - I PAGE 43
HOTEL ACCOUNTING
STANDARD MANUAL
Effective: [as per your date]

AREA PROCEDURES
Balance Sheet Review General By: Drs. A. Agus Purwanto, MM

Hotel Name________________________

FORM BS – B: RECONCILIATION OF
COMMERCIAL BOOKS VS
LEGAL BOOKS

As at:________________________________

Retained Earnings per Commercial Books

Retained Earning per Legal Books

Variance

Comprised of
- Audit Adjustments
- Late Entries

Total

Prepared by __________________________ Approved by _________________________

Date Date

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 BS - I PAGE 44
HOTEL ACCOUNTING
STANDARD MANUAL
Effective: [as per your date]

AREA PROCEDURES
Balance Sheet Review General By: Drs. A. Agus Purwanto, MM

BALANCE SHEET: MONTHLY ACCRUALS/PRE-PAYMENTS

I. PURPOSE

To reflect all expenditures in the proper accounting period, it is necessary to accrue purchases of
goods and services that have been received but not paid. This applies to all purchases and
expenditures which will be charged to balance sheets and profit and loss statements.

II. CRITERIA

An accrual of unpaid purchases/expenditures must be made at the end of each accounting

period. This includes:

A. All unpaid Purchase Orders and invoices with a prior period receiving date which were not
paid at the end of that period.

B. All Purchase Orders for goods received in prior periods but for which no invoice has been
received (Refer to the Daily Receiving Report)

C. All unpaid monthly services for which no invoices was received, including that portion of
the accounting period not covered by the most recent invoice. The accrual of services
depends upon the date of payment and the period covered.

D. That portion of the payroll period not expensed prior to the close of the period; also
applicable to related payroll expenses such as bonuses, vacation and over-time.

III. PROCEDURES

A. The accrual of an unpaid Purchase Order will be established on the receiving date. The last
receiving number used during the period must be established to ensure against accruing
current period receipts.

The accrual of services depends on the date of payment and the period covered.

Payroll and payroll – related expenses must be accrued on the actual days or figures available;
estimates are not allowed.

B. As a standard basis for accruing unpaid expenses and purchases, all accrual entries will be
reversed the following accounting period. This nullifies the accrual and allows disbursements

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 BS - I PAGE 45
HOTEL ACCOUNTING
STANDARD MANUAL
Effective: [as per your date]

AREA PROCEDURES
Balance Sheet Review General By: Drs. A. Agus Purwanto, MM

to be coded directly to the chargeable account, regardless of whether an item was accrued
during the previous accounting period.

C. Deposits are normally required for utility services, such as heat, light and power. Permanent
deposits must be recorded on the balance sheet, with full details.

D. Pre-payments are usually associated with certain taxes, business and privilege licenses, and
services such as maintenance contracts. Pre-payment for services must be recorded on the
balance sheet only if payments exceed US $ 1,000 within the current financial year. Lower
amounts must be expenses immediately. The Hotel Financial Controller will maintain a
monthly reconciliation of all prepaid, using the Prepaid Expenses Amortization Chart.Refer
to Form BS - E

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 BS - I PAGE 46
HOTEL ACCOUNTING
STANDARD MANUAL
Effective: [as per your date]

AREA PROCEDURES By: Drs. A. Agus Purwanto, MM

Balance Sheet Review General

Hotel Name________________________

FORM BS – E PREPAID EXPENSES AMORTIZATION CHART

Page Number: ________________________
Financial Year: ________________________

Balance Sheet Account Number: ____________________________

Description For Debit Opening

Period P/L Balance Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Balance
B/F

Balance per
G/L

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-1 PAGE 47
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
House Floats PROCEDURES
Agustinus Agus Purwanto
General

HOTEL ACCOUNTING STANDARD MANUAL

I. House Float

A. “House Float” is to keep enough money for hotel operation and be used to
pay accidental payment in order to not disturbing Hotel Cash Management
System to ensure the “Revolving Fund System” can be implemented by
consistence.

B. House Float Management be used “Impress Fund System”, in this system the
amount of House Float must “Fixed Amount” and not change within one period
of Accounting or Fiscal Period. To change House Float must get approval from
Executive Committee (General Manager and Financial Controller) the procedure
as follow:

C. The Old House Float must be withdrawn according to Accounting Standard

Manual of Lagoi Bay Resort.

D. Then issued a new amount would be bigger or smaller than old House Float, any
change must be used the Standard Form according with Accounting Standard
Manual of Lagoi Bay Resort.

E. House Float divided by:

a. Outlet Float (F.O Cashier, F & B Outlet Cashier; and Purchasing)

b. House Bank (General Cashier Cash on Hand)

F. The Outlet Float divided into:

a. Rotating Float
b. Fixed Float
c. Floating Float

1) Rotating Float in this system the money will be handed over from shift to
next shift by using a “Float Handover Form”.

2) Fixed Float in this system every cashier has their own Cash Float and 100%
is their responsible

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-1 PAGE 48
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
House Floats PROCEDURES
Agustinus Agus Purwanto
General

3) Floating Float in this system all Floats have a characteristic is temporary

and the amount set based on operation needed. And these Floats must be
return back to General Cashier include all cash collection within one shift.

II. Using House Float

House Float use only for covering small change money for Front Office and all F & B
Outlet for guest money change and “Paid Out” for guest only; This House Float can not
be used for hotel expenses. If occurred some urgent payment for example guide
commissions, purchasing urgent items to avoid guest complaint were allowed as “Cash
Advance” and General Cashier will pay back within 2 x 24 hours.

“Paid Out” only for guests and not for payment of expenses, the guest takes Paid Out
usually for:

1. To pay Taxi, then the paid out will post to Guest Folio (amount paid out
plus 5% administration and bank fees).

2. Refund “deposit” for guests.

3. “Cash Advance”, this cash advance guest must guarantee with “Credit Card”
and process through EDC complete, when intended credit card been
approved and have approval code from Bank Issuer then “Paid Out” given
to the guest with ask “SURCHAGES” 5% this 5% must be posted to
HOTEL System by using “Miscellaneous Charge”.

a. Using House Bank

General Cashier’s Cash on Hand (House Bank) use for reimbursement of

operational expenses with urgent characteristic and the amount is not exceed Rp.
500,000,- (Five Hundred Thousand Rupiah), any expense reimbursement must use to
form “Petty Cash”.

Petty Cash reimbursement must complete with docket such as invoice, this Petty
Cash must be approved by General Manager, and then can paid from General
Cashier Cash on Hand. When “Petty Cash” is not approved by General Manager, this
“Petty Cash” can not be reimbursed.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-1 PAGE 49
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
House Floats PROCEDURES
Agustinus Agus Purwanto
General

When General Cashier Cash on Hand almost finish, so General Cashier has
responsible to reimburse all Petty Cash Vouchers to Account Payable by preparing
“Petty Cash Report” include the account code for expenses allocations.

Then Account Payable to prepare “Payment Voucher” in order to get Bank Cheque
to replace the Petty Cash with same amount reimbursed.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-1 PAGE 50
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
House Floats PROCEDURES
Agustinus Agus Purwanto
General

b. Form Cash Float Handover

HOSUE RECEIPTS CASH FLOAT

NOTE: THIS FORM TO BE FILED INTO THE ACCOUNTING PERMANENT

FILE AS AUDIT PURPOSE.

___________, ____________________20___

____________________ is hereby authorized and issued a cash float of__________________

for the purpose of____________________________________________________________

___________________________________________________________________________

Approved:________________________ _____________
General Manager Date

I hereby acknowledge receipt and custody of the above mentioned cash float. I further
acknowledge that this float is to be used only for the purpose(s) specified, and that I am
personally responsible and accountable for the float and its use.

Received:___________________________ _______________
Signature Date

(To be used upon Return of Float to Issuer)

I acknowledge the return of the cash float mentioned above from the custodian,____________
The float has been received intact, and ________________________ is hereby relieved of all
responsibility related thereto.

Received: ____________________________ _______________

Signature Date

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-1 PAGE 51
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
House Floats PROCEDURES
Agustinus Agus Purwanto
General

c. Form Cash Float Handover

To avoid any cheating between cashiers and for further investigation when some cases or any
“Shortage” happen so in Hotel Cash Management must use “Cash Float Handover” as follow:

SHIFT CASH FLOAT HANDOVER

OUTGOING SHIFT_____________________INCOMING SHIFT____________________

AMOUNT___________ __________________DATE_______________________________

CASH COUNTED/HANDED OVER

NOTES NUMBER AMOUNT

100,000 BY:
50,000
20,000 ___________SHIFT
10,000
5,000 SIGNATURE:
2,000
1,000
CASH COUNTED / RECEIVED
COINS LOOSE
1,000
500 BY:
100
50 ___________SHIFT
FOREIGN CURRENCY
US$ SIGNATURE:
EURO
POUND
YEN
OTHERS

TOTAL

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-1 PAGE 52
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
House Floats PROCEDURES
Agustinus Agus Purwanto
General

d. Form Cash Count Sheet

In order to make easy in monitoring hotel cash in every times, must be implemented Cash
Inventory on Surprise Basis by using the form as bellow:

CASH COUNT SHEET

Date______________Time___________
Float Holder____________________________ Witnessed by ________________________
Description Type Quantity Amount Total

100,000
50,000
20,000
10,000
5,000
VND BANK NOTES 2,000
1,000
1,000
500
VND COINS 100
50
US $
EURO
POUND
YEN
OTHER
Date Other (Please Specify)

Counted and returned intact to: Total Cash on Hand

Less: Takings
Actual Float on
Hand
Counted / witnessed by: Less: Float a.p
Ledger
Variance +/-

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-2 PAGE 53
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Petty Cash
House Floats By: Drs. A. Agus Purwanto, MM
Float

ACCOUNTING DEPARMENT

I. CRITERIA
A. Petty cash floats provide sufficient funds for disbursements which must be
made in cash.

B. Petty cash disbursements will not exceed the level authorized in writing by
General Manager.

C. Recurring personnel expenses (such as travel/entertainment expenses) must

not be paid through petty cash.

II. APPROVALS FOR PETTY CASH DISBUSEMENT

A. All petty cash disbursements must be approved by the responsible
Department Head and Financial Controller prior to payment.

B. The General Manager must approve the Petty Cash Summary.

III. DOCUMENTATION OF PETTY CASH DISBURSEMENT

A. All petty cash disbursements must be supported by a Petty Cash Slip
(voucher) and accompanied by a supplier’s invoice/delivery notice or cash
slip. Refer to form Petty Cash Slip attached

B. Petty Cash Slips should contain at least the following information:

1. Disbursement Date
2. Purpose/description of the expenditure
3. Amount
4. Name of cash recipient (printed)
5. Approver’s signature
6. Cash recipient’s signature
7. Receipt (if cash is paid to third party)
8. Financial Controller signature.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-2 PAGE 54
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Petty Cash
House Floats By: Drs. A. Agus Purwanto, MM
Float

C. The Cashier will pay out only correctly authorized Petty Cash Slips, and
should number them sequentially as they are paid.

D. Petty Cash Slips and supporting documents must be completed in ink. Upon
disbursement of petty cash, the slip must be either stamped as paid (including
date) or cancelled in some other way to prevent reuse.

IV. PETTY CASH SUMMARY

A. A Petty Cash Summary must be prepared at least weekly and at the end of
each accounting period. The summary should list each petty cash
disbursement individually and show the following information:

1. Petty Cash Slips (Vouchers) in sequence

2. Disbursement Dates
3. Amounts
4. Purpose/description of each expenditure
5. General Manager’s and Financial Controller’s signatures of
approval

B. Original Petty Cash Slips and supporting documents should be attached to

the summary before the summary is signed by General Manager.

Refer to Form Petty Cash Vouchers/Summary attached

V. REIMBURSEMENT OF PETTY CASH FLOAT

After approval, the petty cash float should be reimbursed by issue of a bank
cheque.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-2 PAGE 55
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Petty Cash
House Floats By: Drs. A. Agus Purwanto, MM
Float

PETTY CASH VOUCHER 
No.: 000000

Phan Thiet, _______________2008

General Cashier,

Please pay to: ______________________________________________________________________

Vietnam Dong: ____________________________________________________________________________

_____________________________________________________________VND. _______________________

For:
_______________________________________________________________________________________

__________________________________________________________________________________________

Account #: ________________________________________________________________________________

Approved: Payment Received:

________________ ________________________
Department Head Signature / Full Name

_____________________ ________________________
Accounting Manager General Manager

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-2 PAGE 56
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Petty Cash
House Floats By: Drs. A. Agus Purwanto, MM
Float

PETTY CASH VOUCHERS/SUMMARY 

Date:____________________

VOUCHER DESCRIPTIONS AMOUNT ACCOUNT #

TOTAL

Prepared by General Cashier Verified by Financial Controller Approved by General Manager

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-3 PAGE 57
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

PROCEDURES
AREA
Unannounced
House Float By: Drs. A. Agus Purwanto, MM
Cash Count

ACCOUNTING DEPARMENT

I. PROCEDURES

A. In addition to the year-end closing exercise:

1. The General Manager will count all house floats at least once a year
on surprise basis.

2. The Financial Controller will count petty cash floats every month.
If the Financial Controller is custodian, the petty cash floats must
be counted by the General Manager.

B. All cash must be listed on a Cash Count Sheet, divided between local and
foreign currency. Foreign currencies should be converted into local currency
by using the Front Office exchange rate on that date. Refer to From Cash
Count Sheet attached

C. All non-cash items must be listed with a date.

D. Cash and non-cash items should be reconciled with the balance on the outlet
machines.

E. Supporting documentation should be attached to the Cash Count Sheet.

II. REPORTING OF CASH COUNT, OVERAGE AND SHORTAGES

A. The Financial Controller must sign all Cash Count Sheets to signify his
review of the float counts.

B. All shortages and overages of the float counts must be summarized at the
end of the accounting period. The summary must be signed by the Financial
Controller.

C. Overages should be recorded as Other Income. Shortages should be

collected from the relevant cashiers. Shortages which cannot be collected
should be recorded as expenses (A & G).

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-3 PAGE 58
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

PROCEDURES
AREA
Unannounced
House Float By: Drs. A. Agus Purwanto, MM
Cash Count

III. Retention of Cash Count Records

The original Cash Count Sheet must be retained by the Financial Controller for
at least one year, for review by Internal Audit or Public Auditor.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-3 PAGE 59
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

PROCEDURES
AREA
Unannounced
House Float By: Drs. A. Agus Purwanto, MM
Cash Count

CASH COUNT SHEET 
Date______________Time___________

Float Holder____________________________ Witnessed by ________________________

Description Type Quantity Amount Total

500,000
200,000
100,000
50,000
20,000
VND BANK NOTES
10,000
5,000
2,000
1,000
500
100
2,000
1,000
VND COINS
500
100
US $
EURO
POUND
YEN
OTHER
Date Other (Please Specify)

Counted and returned intact to: Total Cash on Hand

Less: Takings

Actual Float on Hand

Counted / witnessed by: Less: Float a.p Ledger

Variance +/-

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-4 PAGE 60
ACCOUNTING
STANDARD
MANUAL Effective: 31 July 2011

AREA PROCEDURES
House Floats Funding By: Drs. A. Agus Purwanto, MM

ACCOUNTING DEPARMENT

I. PROCEDURE
Initial funding will be by cheque initiated by the Accounting Department,
supported by the Financial Controller’s copy of the written house float
authorization, and made payable to “Cash”

II. FUND INCREASE

A. Permanent fund increase must be authorized by the General Manager and
the Financial Controller. They may be by:

1. Paid-out, supported by a written authorization for float increase

and decreasing the daily bank deposit by corresponding amount; or

2. Cheque.

B. Temporary floats require written approval from Financial Controller and

should follow the procedures listed above for permanent fund increases.

III. FUND DECREASE

Fund decreases will be initiated by a voucher. They must be supported by the
Financial Controller’s copy of the written house floats decrease. The daily
banking deposit will be increased by a corresponding amount.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-5 PAGE 61
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA PROCEDURES
Bank Accounts General By: Drs. A. Agus Purwanto, MM

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA

Bank accounts should be established as necessary and practical to hotel

operations.

A. Owned Hotels – The opening of all bank accounts must be approved, in

advance, by the Chief Executive Officer of Cty A & B.

B. When Hotel become Managed Hotels – As required by the terms of the

management contract.

C. In principle, Hotel operations need only two bank accounts:

1. A deposit account
2. A disbursement account

D. All bank accounts must be opened in the name of “Hotel”, or the legal entity
name of “Legal Name of Company”

E. Nominee accounts are not authorized under any circumstances. Nominee

accounts are accounts which are opened or maintained in the name of an
individual, even if on behalf of the Company.

II. BANK ACCOUNTS PROCEDURES

A. Cheque Approvals

1. The authority to approve (sign) bank cheques is established by bank letter

and MAY NOT BE DELEGATED. This authorization must be in
writing and signed by the Chief Executive Officer (CEO of the
Company)
2. TWO approved signatures are required on all Company cheques,
regardless of the amount. Normally, these approval signatures will be:

a. “A” signatures – the General Manager, his designee, or the Chief

Executive Officer.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-5 PAGE 62
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA PROCEDURES
Bank Accounts General By: Drs. A. Agus Purwanto, MM

b. “B” signatures – the Financial Controller, his designee, or the other

senior Executives.

3. All cheques must bear the signature of one “A” approver AND one “B”
approver, without exception. Two “A” signatures or two “B” signatures
are not acceptable approvals. The bank letter/resolution must be worded
to reflect this requirement.

4. Signature authorizations will be established or changed in accordance

with Vietnam banking requirements, but must be approved by Chief
Executive Officer of Company.

B. Documentation of Disbursements by Cheque

1. All disbursement must be accompanied by documentation supporting the

transaction. The documentation may include invoices, receipts, purchase
orders, receiving records or other documents to validate the transaction.
(Refer also to the “Account Payable – Invoice Payment” procedure)

2. All documentation supporting the transaction must indicate cancellation

at the time of the cheque is prepared and signed. This will prevent reuse
or misuse of the documents, and provide a cross-reference to the cheque
payment.

3. All relevant and approved documents must accompany the bank transfer
listing of cheques, or the disbursement cheque for signed review.

4. The actual cash journal entry should be made from the supporting
documents authorizing the cheque payment. With this procedure, the
bank cheque amounts versus the document amounts.

C. Cheque Security

1. Unused cheques must be stored in a lockable drawer, cabinet or similar

device and access must be limited to the Financial Controller and the
assigned custodian.

2. Periodically, unused cheque stock should be physically verified by the

Financial Controller to ensure that all remaining cheques are accounted

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-5 PAGE 63
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA PROCEDURES
Bank Accounts General By: Drs. A. Agus Purwanto, MM

for. Missing cheques must be reported to the bank immediately and a

“stop payment” issued.

3. Cheques may not, under any circumstances, be signed “in blank” by

either cheque signer.

D. Cheque Preparation

1. Bank cheques must be pre-numbered and used in strict numerical

sequence.

2. “Void” cheques must not be destroyed.

3. To prevent alteration, cheques must be prepared in indelible ink or by

typewriter, and shall indicate the amount in number and words (for
example, $ 43.20 and forty three dollars and twenty cents)

E. Account Balance

It is the Financial Controller responsibility to monitor the general operating

account balance in order to preclude or minimize overdrafts caused by
unnecessary bank charges and remit balances in excess of the Hotel’s
operating requirements. Also Refer to the “Hotel Cash Management”
procedure

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-6 PAGE 64
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Cash Transactions Foreign Currency By: Drs. A. Agus Purwanto, MM

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
All non-restricted currencies are normally accepted by the Hotel, the Hotel
should work with its depository bank to determine the acceptability of various
foreign currencies.

II. RATE(S) OF EXCHANGE

Foreign currencies will be accepted at the Front Office rate of exchange. This
rate will be equal to the current official bank buying rate, less a rate adjustment
depending on local practice in major competing hotels. The rate adjustment will
cover administrative costs and protect the Hotel against possible exchange losses
due to day-to-day fluctuations in the official bank rates. Exchange rates should
be set by the Financial Controller and approved by the General Manager.

III. PROCEDURES

A. Official bank exchange rates must be updated daily. The calculated Front
Office rate of exchange for most frequently converted currencies must be
readily available to Guest Service Agent personnel. When permitted by
Indonesia Law, the Front Office rate of exchange should be posted at the
Front Office so it is visible to guests.

B. A three-part numerical receipt book must be maintained to record all foreign

currency transactions. Each receipt must minimally show:

1. The type and amount of foreign currency

2. The Front Office rate of exchange
3. The type of paper and serial number
4. The resulting local currency paid

C. Receipts must be dated and signed by the cashier and guest. The three copies
of the receipt shall be distributed as follows:

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

one: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-6 PAGE 65
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Cash Transactions Foreign Currency By: Drs. A. Agus Purwanto, MM

1. Original – to guest (unless prohibited by Indonesian Law) or attached to

original mail/cheque register
2. Copy – with cashier shift deposit, to balance the daily bank deposit-
foreign currencies
3. Copy – to retain in the booklet for control over numerical sequence

D. All receipts must be used and accounted for in numerical sequence

Refer to Form Currency Voucher

E. Upon receipt of the daily bank deposit, the Hotel bank account will be
credited for foreign currencies at the official bank exchange rate. Where there
is a difference between the Front Office rate of exchange and the bank rate,
the amount appearing on the Hotel’s disbursement account will be coded to
gain/loss on exchange.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

one: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-6 PAGE 66
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Cash Transactions Foreign Currency By: Drs. A. Agus Purwanto, MM

CURRENCY VOUCHER

Room Nbr :
Guest Name :
Date :
No : 00001

Nominal Rate Serial Number of Bank Notes/Traveler Cheques Amount

TOTAL

Guest Service Agent Guest Signature :

Copy : Guest/Fin/FO

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

one: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-7 PAGE 67
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Daily Mail Checque
Cash Transactions By: Drs. A. Agus Purwanto, MM
  Received

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
The controls and procedures below apply to all cheques received by mail,
including advance deposits, payments on city ledger accounts, commission
cheques, etc.

II. PROCEDURES
A. All incoming mail must be delivered unopened to the Director of Finance’s
secretary. Mail delivery must be independent of any cash handling or
accounts receivable functions.

B. The person opening the mail shall maintain a Daily Mail Cheque Receipts
register. The original will be sent to the Accounting Department and a
duplicate will be maintained by the Director of Finance’s Secretary. The
Daily Mail Cheque Receipts register will include the following information
for each cheque:

1. Date cheque received

2. Name of maker (drawer)
3. Disposition:
a. City Ledger (C/L)
b. Credit Card Ledger (C/C)
c. Advance Payment (Adv.)
d. Guaranteed “No Show” (No-Sho)
e. Commission Cheque (Comm)
f. Salvage Sale (Salvage)
g. Petty Cash Reimbursement (P.C.)
h. Other (Specify)
4. Currency and amount
5. Signature of the General Manager’s Secretary
6. Date posted
7. Amount posted (in local currency)
8. Signature of the person receiving the cheque
9. Folio number/Transaction number
10. Initial of posting clerk
11. Review signature

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-7 PAGE 68
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Daily Mail Checque
Cash Transactions By: Drs. A. Agus Purwanto, MM
  Received

Refer to Forms Daily Mail Cheque Receipts

C. Upon opening the mail, the Director of Finance’s Secretary shall:

1. Stamp all cheque “For Deposit Only”

2. Enter information onto the original and duplicates of the Daily Mail
Cheque Receipt Register.
3. Deliver the cheques directly to the General Cashier, who must sign the
original Daily Mail Cheque Receipts Register, acknowledging receipt of
the cheques listed. The person preparing the register should retain the
receipted duplicate.
4. Forward the original Daily Mail Cheque Receipts register only to the
accounts receivable function.
5. Forward copies of the Daily Mail Cheque Receipts register to the
Accounting Office.

D. Upon preparing the daily bank deposit, the General Cashier will forward
cheques to the bank.

E. The Financial Controller must periodically “audit” the Daily Mail Cheque
Receipts register by comparing the postings on the register with the indicated
folios. The Financial Controller should perform this test at least monthly and
on a random surprise basis, initialing the register after each “audit”

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-7 PAGE 69
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Daily Mail Checque
Cash Transactions By: Drs. A. Agus Purwanto, MM
  Received

DAILY MAIL CHEQUE RECEIPTS

NAME / CHEQUE BANK AMOUNT IN BANK DEPOIST

AMOUNT CODING REMARKS
COMPANY NO. INSTITUTION CURRENCY AMOUNT

Total

_____________________ ____________________ _________________

DOF’s SECRETARY ACCOUNT RECEIVABLE GENERAL CASHIER

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-9 PAGE 71
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Cash Transactions Shift Deposit Agustinus Agus Purwanto

HOTEL ACCOUNTING STANDARD MANUAL

I. PROCEDURES

A. All cash receipts must be deposited in the Hotel “drop” deposit safe at the
end of each operating shift. The deposit must include all cash, cheques,
foreign exchange receipts, cash “paid-out” vouchers and any other items held
as cash. The deposit must be placed in a sealed deposit envelope. Refer to
Remittance of Fund Envelope attached.

B. ALL DEPOSITS AND WITHDRAWALS OF CASH FROM COMPANY

SAFES MUST BE WITNESSED IN WRITING.

1. The witness is attesting only to the number of sealed envelopes

deposited or removed, not to the contents of the envelope(s). The
witness is also attesting that all envelopes are intact and unopened.

2. The deposit witness log should be maintained in a loose-leaf

journal. ALL entries must be made in ink. The pages should be
numbered.

II. SECURITY MEASURE

If the cash receipts become excessive during any shift, the responsible cashier
should make an interim deposit in the interest of security.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I-9 PAGE 72
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Cash Transactions Shift Deposit Agustinus Agus Purwanto

REMITTANCE OF FUND ENVELOPE 

Date___________________________________________________________
Cashier’s Name__________________________________________________
Outlet__________________________________________________________
Shift________________________To_________________________________

AMOUNT
Receipts
Paid – outs
Net Receipts
Due - Backs
BANK NOTES / COIN:
Rp. 100,000 X Rp.
Rp. 50,000 X Rp.
Rp. 20,000 X Rp.
Rp. 10,000 X Rp.
Rp. 5,000 X Rp.
Rp. 2,000 X Rp.
Rp. 1,000 X Rp.
Rp. 500 X Rp.
Rp. 100 X Rp.
Rp.. 50 X Rp.
FOREIGN CURRENCY
X Rp.
X Rp.
X Rp.
X Rp.
TRALLER CHEQUES
X Rp.
X Rp.
TOTAL AMOUNT ENCLOSED
NET RECEIPTS
DIFFERENCE

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I – 10 PAGE 73
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Cash Transactions Cashier Due - Back Agustinus Agus Purwanto

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE
Cashiers “due-backs” are used when local currency cash is insufficient to re-
establish the impress house float at the end of a shift.

II. PROCEDURES
A. The due-back is created for exact house float deficit.

B. The due-back will be entered and distributed as follows:

1. The cashier will enter the date, amount and change requirements
on both the Cashier’s copy and the file copy of the Due-Back
Receipt. Refer to Form Due-Back attached

2. The cashier will then sign only the cashier’s copy, which will be
included with her/his bank to bring the total to the approved
impress amount.

3. The file copy will be included with the shift deposit. The Cashier
Deposit Envelope (Refer to Envelope attached) must list the
due-back and amount under “Vouchers and Cheques.”

4. The following day, after verification of due-backs and filling in the

change requests, the General Cashier will reimburse the cashier’s
bank.

5. The cashier will sign the file copy of the due-back, acknowledging
receipt of the cash reimbursement. Following this signature, the
cashier’s copy of the due-back receipt should be destroyed.

6. The General Cashier will sign on the General Cashier’s signature

line of the receipted file copy, and attach the copy to the related
Shift Deposit Envelope for filling.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I – 10 PAGE 74
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Cash Transactions Cashier Due - Back Agustinus Agus Purwanto

DUE-BACK RECEIPT
Cashier’s Copy

Date: Amount

CHANGE REQUIREMENT
Coins: Type Amount CURRENCY Type Amount

Subtotal Subtotal

Cashier’s Signature

DUE-BACK RECEIPT
File Copy

Date: Amount

CHANGE REQUIREMENT
Coins: Type Amount CURRENCY Type Amount

Subtotal Subtotal

General Cashier’s Signature

Guest Service Agent Signature

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I – 10 PAGE 75
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Cash Transactions Cashier Due - Back Agustinus Agus Purwanto

REMITTANCE OF FUND ENVELOPE 

Date___________________________________________________________
Cashier’s Name__________________________________________________
Outlet__________________________________________________________
Shift________________________To_________________________________

AMOUNT
Receipts
Paid – outs
Net Receipts
Cashier’s Due – Back
BANK NOTES:
Rp. 100,000 X Rp.
Rp. 50,000 X Rp.
Rp. 20,000 X Rp.
Rp. 10,000 X Rp.
Rp. 5,000 X Rp.
Rp. 1,000 X Rp.
Rp. 500 X Rp.
X Rp.
X Rp.
X Rp.
X Rp.
COIN
Rp. 1,000 X Rp.
Rp. 500 X Rp.
Rp. 100 X Rp.
CHEQUES
Rp.
Rp.
TOTAL AMOUNT ENCLOSED
NET RECEIPTS
DIFFERENCE

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I - 11 PAGE 76
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Daily Bank Deposit
Bank Accounts By: Drs. A. Agus Purwanto, MM
Preparation

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA

A bank deposit must be prepared daily on bank slip and must consist of all cash
receipts, including cheques received by mail, for the day’s business, as reported
on the L’anmien daily revenue report/daily mail cheque list.

The bank deposit should be prepared by, or under the direct supervision of, the
General Cashier. In addition, the bank deposit must be delivered to the
depository bank in time to be credited to the Hotel’s account no later than one
day following the deposit. On weekends and bank holidays, the deposit should
be placed in the bank’s night deposit safe, if available. If the deposit must remain
at the Hotel, it should be placed in the most secure safe available (generally, in
the General Cashier’s Office)

II. PROCEDURES
A. Shift Deposit Removal

The drop safe must be properly secured with two key locks or combinations.
One key must remain with the General Cashier and the second key with the
Financial Controller. Each day, the person opening the drop safe must:

1. Verify the number of envelopes against those documented in the Shift

Deposit Register, and verify that all envelopes are intact, and

2. Complete and sign the Shift Deposit Register.

Refer to Form Shift Deposit Register attached

At least one person, other than the General Cashier, must witness the
opening and verification of Shift Deposit Envelopes. The Financial
Controller must be notified immediately of any variance.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I - 11 PAGE 77
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Daily Bank Deposit
Bank Accounts By: Drs. A. Agus Purwanto, MM
Preparation

B. Deposit Preparation

When balancing the daily revenues, the General Cashier will prepare the
individual Cashier’s Over/Short Report (Refer to Form Cashier’s
Over/Short Report attached). The final cash reading will be the amount of
the day’s bank deposit.

The following controls must be performed and documented for preparation

of daily deposits.

1. Foreign exchange receipts must be numerically controlled, and the total

foreign exchange must be reconciled to the enclosed amounts.

2. Cheques must be reviewed for completeness and for the “For Deposit
Only” stamp.

3. Any reimbursement due must be paid out of local currency collection for
the day.

C. Bank Deposit Receipt/Verification

1. Deposit slips with bank validation must be delivered directly to an

employee who does not also handle cash transactions. This employee will
verify and reconcile the day’s deposit with cash reading on the SMILE
System (Refer to Form Daily General Cashier Report)
2. In all instances, evidence must be obtained from the bank to
acknowledge receipt of the deposit.

D. Over-Disbursements/Cashier Due-Backs

Over-disbursements will be paid out of the local currency collection for the
day, with required receipts completed. If local currency collection is
insufficient to fund the due-back, payment must be made from petty cash or
a cheque issued by the General Cashier.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I - 11 PAGE 78
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Daily Bank Deposit
Bank Accounts By: Drs. A. Agus Purwanto, MM
Preparation

SHIFT DEPOSIT REGISTER

Signature of
Signature of
Name of Time of Number of Signature of Signature of Person
Witness to
Outlet Deposit Envelopes Cashier/Deposit Witness Removing
Removal
from Safe
Date:
Shift A
- GSA
- Brassiere
- Terrace Wira
- Room Service
- Pool Bar
- Spa
- Gift Shop
- Activity

Total Envelop
Shift B
- GSA
- Brassiere
- Terrace Wira
- Room Service
- Pool Bar
- Spa
- Gift Shop
- Activity

Total Envelop
Shift C
- GSA
- Brassiere
- Terrace Wira
- Room Service
- Pool Bar
- Spa
- Gift Shop
- Activity

Total Envelop

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I - 11 PAGE 79
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Daily Bank Deposit
Bank Accounts By: Drs. A. Agus Purwanto, MM
Preparation

CASHIER’S OVER/SHORT REPORT

DATE OVER /(SHORT) TOTAL
Cashier 1 Cashier 2 Cashier 3 Cashier 4 Cashier 5 Cashier 6 OVER/SHORT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31

Prepared By ______________________ Approved By _____________________

General Cashier Financial Controller

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I - 11 PAGE 80
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Daily Bank Deposit
Bank Accounts By: Drs. A. Agus Purwanto, MM
Preparation

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I - 12 PAGE 81
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Cash Cash Management Agustinus Agus Purwanto

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
PHM Hospitality Group use a system for “Cash Management” by “Revolving
Fund System” means all cash collection either intrinsic or cheques will be
banked full amount into the hotels bank accounts by next day. And then all
expenses must be issued by cheques.

The Petty Cash use a “Impress Fund System” that the amounts are fixed, the
custodian will maintain a Petty Cash Vouchers. The custodians are reimburse the
Petty Cash to replace the amount used only, so the amount will back to the same
amount at all the times.

II. PROCEDURES
To manage CASH in PHM Hospitality Group should be used: “Revolving
Fund System”, mean a system been implemented by many Finance Expert for
manage company cash in order to easy in the monitoring cash internal control.

The Revolving Fund System to be implemented as follow:

“All receipt either in cash of cheque from revenue, collection of Account

Receivable, Selling Assets, loans from bank or from share holder (owner),
MUST BE DEPOSITED TO BANK at next day. And all payment must be
used Bank Cheque of Bank Transfer. For safety reason all Cheque must
crossed.

All accidental expenses paid by “Petty Cash” must reimbursed through “Cash
Disbursement” then prepared a Bank Cheque with same value of spend as cash
replacement.

Commonly in Hotel Cash Management will divided into three groups of Cash, as
bellow:

 Cash Collection;
 House Float or Cash in Hand;
 Cash at Bank.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I - 12 PAGE 82
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Cash Cash Management Agustinus Agus Purwanto

A. Cash Collection:

Cash Collection is all “incoming cash” either from revenue of cash sales, collection of
Account Receivable in cash or other cash receipt from other activities.

a. According to “Revolving Fund System” mentioned all incoming cash must be

processed through General Cashier as an authorized person as administrator of
cash.

b. Each Shift of Outlet Cashier is responsible to balancing their physical cash to

“Cash Report”, then to remit those cash into the: “Remittance of Fund
Envelope”. All outlet cashier to report their cash following the procedure as
follow:

 Front Office Cashier to submit their cash to General Cashier by put all
cash receipt into the Remittance of Fund, with to include the Guest
Folio.

 Then General Cashier to prepare a “Daily General Cashier Report”

and the Income Auditor must to verify this report as the confirmation
balancing process to cash receipt from Front Office.

 All Outlet Cashier must to report every end of their Shift based on their
Summary of Sales with procedures as bellow:

 To put all cash into the Remittance of Fund, then compulsory to fill
“Deposit Log Box” with detail value of cash in side. Every cashier
who dropped into “Drop Deposit Box (Night Safe Box)” has
responsible to call a witness.
 All copy of guest check (Restaurant & Bar Check) and print out
Summary of Sales be placed into Box for Night Auditor, next day
morning the Income Auditor to check with the Daily General
Cashier Report prepared by General Cashier.

 Responsible to deposit all cash into the: “Drop Deposit Box (Night Box)” is a
must that can not be neglect. Usually Drop Deposit Box is located in safe place
and just only cashiers are allowed to enter.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I - 12 PAGE 83
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Cash Cash Management Agustinus Agus Purwanto

 Each Cashier who wants deposit her/his “Cash” must use a “Remittance of
Fund” and compulsory to write the amount into the “Deposit Log Book” to
gather with a Witness must to sign this Deposit Log Book.

 Every day General Cashier must to collect the Remittance of Fund Envelope
also with another witness, then to make “Daily General Cashier Report”. This
report must be get verification from an Income Auditor as “double Check”.
After deposit to the bank, Daily General Cashier Report together with a “Bank
Deposit Slip” sends to Financial Controller to get approval for complete
process.

 When any Incoming Cash was receipt from outside the company activities i.e.,
Bank Loans, Paid Up Capital, Selling Fixed Assets, Prize etc.,) so these Incoming
Cash can direct received by General Cashier by given a Cash Receipt, and to
posting into the Computer System into the correct account code.

 All “Daily General Cashier Report” that been complete in process must be
sent to General Manager for his acknowledged all Incoming Cash been deposited
into bank in daily basis.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I - 12 PAGE 84
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Cash Cash Management Agustinus Agus Purwanto

B. Incoming Cash Non Operating:

Incoming Cash Non Operating is any cash come into company bank account NOT
THROUGH General Cashier, so a Secretary of Financial Controller must to prepare a
“Reconciliation Journal Voucher”, the Incoming Cash as follows:

a. Incoming Transfer from Credit Card collection.

b. Inter Company Bank Account Transfer

c. Credit Note Bank as Travel Agent payment of Account Receivable or

deposit

d. Bank Loans

e. Interest Earn on Bank Account

f. Interest Earn on Time Deposits

g. Foreign Exchange Gains

The above Incoming Cash is not through General Cashier, according to “Segregation of
Duties” the General Cashier can not to prepare the “Bank Reconciliation”, so all these
Incoming Cash only who to prepare a Bank Reconciliation will know then to prepare a
Bank Reconciliation Journal Voucher.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I - 12 PAGE 85
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Cash Cash Management Agustinus Agus Purwanto

C. Flow Chart Incoming Cash

INCOMING CASH RECORDING CHART 

FRONT  F & B  LOAN  BANK  OTHER 

OFFICE OUTLET FROM INVESTMENT CASH
CASHIER CASHIER OWNERS LOAN INCOMING

    DOCKET                                                                                                                                            CASH 

   
VERIFIKATION / 
INCOME AUDITOR  BALANCING  GENERAL CASHIER 

COMPANY BANK 
ACCOUNT  CASH MUST BE DEPOSITED
TO BANK NEXT DAY

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I - 13 PAGE 86
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA PROCEDURES
Cash Transactions Shift Closing By: Drs. A. Agus Purwanto, MM

ACCOUNTING DEPARMENT

I. PROCEDURES FOR OUTLETS

Each cashier must close/balance her/his shift according to the instructions for
the hotel system point of sales, and;

A. Identify cash and credit sales on the Sales/Waiter Summary, where this is not
done by the point of sales of hotel system. Refer to the “Food and Beverage
Revenue Guest Check Control” procedure.

II. PROCEDURES FOR THE FRONT OFFICE

A. Each Guest Service Agent (GSA) must close/balance its shift according to
the instructions in Hotel Front Office System.

B. The person performing the shift closing/balance must identify cash received
from guests and cash received from other outlets

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I – 14 PAGE 87
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Cash Transactions Shift Deposit By: Drs. A. Agus Purwanto, MM

ACCOUNTING DEPARMENT

I. PROCEDURES

A. All cash receipts must be deposited in the Hotel “drop” deposit safe at the
end of each operating shift. The deposit must include all cash, cheques,
foreign exchange receipts, cash “paid-out” vouchers and any other items held
as cash. The deposit must be placed in a sealed deposit envelope. Refer to
Remittance of Fund Envelope attached.

B. ALL DEPOSITS AND WITHDRAWALS OF CASH FROM COMPANY

SAFES MUST BE WITNESSED IN WRITING.

1. The witness is attesting only to the number of sealed envelopes

deposited or removed, not to the contents of the envelope(s). The
witness is also attesting that all envelopes are intact and unopened.

2. The deposit witness log should be maintained in a loose-leaf

journal. ALL entries must be made in ink. The pages should be
numbered.

II. SECURITY MEASURE

If the cash receipts become excessive during any shift, the responsible cashier
should make an interim deposit in the interest of security.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL I – 14 PAGE 88
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Cash Transactions Shift Deposit By: Drs. A. Agus Purwanto, MM

REMITTANCE OF FUND ENVELOPE 

Date___________________________________________________________
Cashier’s Name__________________________________________________
Outlet__________________________________________________________
Shift________________________To_________________________________

AMOUNT
Receipts
Paid – outs
Net Receipts
Due - Backs
BANK NOTES:
RP. 500,000 X RP.
RP. 200,000 X RP.
RP. 100,000 X RP.
RP. 50,000 X RP.
RP. 20,000 X RP.
RP. 10,000 X RP.
RP. 5,000 X RP.
RP. 1,000 X RP.
RP. 500 X RP.
RP. 100 X RP.
FOREIGN CURRENCY
X RP.
X RP.
X RP.
X RP.
TRALLER CHEQUES
X RP.
X RP.
TOTAL AMOUNT ENCLOSED
NET RECEIPTS
DIFFERENCE

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 1 PAGE 89
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Receivable Advance Deposits By: Drs. A. Agus Purwanto, MM

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
When possible, advance deposits will be requested for room reservations and
banquet functions. Labersa Grand Hotel & Convention Center’s policy on
refunding advance deposits must be explained to guests when a reservation is
accepted.

II. PROCEDURES
A. Receipt of Deposits

Immediately upon receipt, advance deposits will be posted to the ledger and
deposited at the bank. Mail deposits will be processed according to the “Daily
Mail Cheque Receipts” procedure.

B. Postings

The Advance Deposit Register, which must contain:

a) Date
b) Receipt Number
c) Name of Party
d) Deposit For
e) Date of Arrival
f) Cashier Receiving Deposit
g) Folio Number
h) Signature of Verification

Cash deposit must be posted on a guest folio. Deposit payments will book
according to the HOTEL System.

For computerize system “Branded” i.e., Opera, LanMark, Maxiel and HIS, a
Advance Deposits Register is not required, because the list of deposits will be
printed directly from the system. But for HOTEL the Advance Deposits
Register is used for cross check with the HOTEL System
Refer to Form Advance Deposits Register attached

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 1 PAGE 90
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Receivable Advance Deposits By: Drs. A. Agus Purwanto, MM

C. Document Distribution

Copies of the Advance Deposits Register will be distributed as follows:

#1 Copy – Sent to guest to acknowledge reservation/deposit

#2 Copy – Filed in Reservation Department in arrival date sequence
#3 Copy – Available as needed (See D, below)

D. Unapplied Deposits

The Front Office Manager/Reservations Manager will:

1. Check deposits each morning note them on the guest arrival list
and investigate all unapplied deposits.

2. File the unapplied deposits in the advance deposit file, under a new
arrival date. If the guest’s arrival date cannot be established, the
deposit will be transferred to City Ledger and refunded to the
guest. However, when a guaranteed reservation results in a no-
show, deposits will be posted as department revenue (room
revenue other income)

E. Unknown and Overpayments

These will be recorded separately and reconciled each accounting period.

They will not be included in the aged analysis; however, they must be aged
separately for matching with HOTEL System, is the system cannot to
separate then used a spread sheet report.

F. Reporting

1. Advance Deposit will be reported on separate line of the monthly

Account Receivable Ageing Report. The amount of the deposit received
should not influence the total outstanding receivable.

2. The expected arrival date will be entered in the Account Receivable

Ageing Report. The Financial Controller will review the monthly ageing
of advance deposits, ensuring they are not retained beyond sixty (60) days
past the expected arrival date.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 1 PAGE 91
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Receivable Advance Deposits By: Drs. A. Agus Purwanto, MM

G. Accounting

Advance deposits/unapplied deposits will be shown separately in the general

ledger.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 1 PAGE 92
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Receivable Advance Deposits By: Drs. A. Agus Purwanto, MM

ADVANCE DEPOISTS REGISTER

Cashier
Receipt Deposit Date of Verified
Date Name of Party Receiving Folio No.
Number For Arrival By
Deposit

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 2 PAGE 93
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Accounts
Guest Registration By: Drs. A. Agus Purwanto, MM
Receivable

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
Because guest registration (check-in) is the final and sometimes only opportunity
to establish a guest’s credit worthiness, it may be the single most important phase
of successful credit management.

II. PROCEDURES
Front Office staff will check in guests according to prescribed Front Office
procedures.

A. For payments by credit card, the Guest Service Agents will:

Block some amount guarantee into the EDC for guest credit card.

B. For account to be billed, the Guest Service Agents will contact the Account
Receivable or City Ledger Department to verify that credit arrangements
have been made and approved.

C. Personal cheques will be accepted only when they are supported by a bank
guarantee card. Cheque should not be accepted when the value of the cheque
is greater than the amount guaranteed by the bank card.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 3 PAGE 94
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

PROCEDURES
AREA
In-house Credit
Account Receivable By: Drs. A. Agus Purwanto, MM
Limit

ACCOUNTING DEPARMENT

I. CRITERIA
A High Balance Report will be printed from the HOTEL System daily. When
approved credit limits have been exceeded, or are likely to be exceeded, a
notation will be made to this report at HOTEL System print-out.

II. PROCEDURES
The General Manager and Financial Controller, in conjunction with Chief
Executive Officer, will establish a “house credit limit”. This should be written
and circulated to all relevant staff.

At day-end closing or immediately after, the Night Guest Service Agent will
print-out the High Balance Report from HOTEL System. This report is a list of
all guest ledger accounts which have exceeded or are likely to exceed the house
credit limit.

Upon receipt of the High Balance Report, the Front Office Manager will take the
following actions:

A. For Guest Paying by Credit Card – obtain approval for a higher credit limit
from the credit card company, noting that limit and the approval number on
the EDC into the Credit Card Log Book.

B. For Guest Not Paying by Credit Card – advise the guest she/he has exceeded
the house credit limit, and arrange for immediate cash payment or an
alternative credit arrangement.

The print-out of the High Balance Report must indicate action taken on each
account. The Financial Controller will sign the completed report and retain it for
one (1) year for review by Company Auditors.

In problem situations, staff will immediately bring guest comments to attention

of the General Manager and Financial Controller.

When HOTEL System has no High Balance Report, the Night Guest Service
Agent must prepare with format as follow:

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 3 PAGE 95
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

PROCEDURES
AREA
In-house Credit
Account Receivable By: Drs. A. Agus Purwanto, MM
Limit

HIGH BALANCE REPORT

Room Guest Name Method of Account Credit Action Taken
No. Payment Balance Limit

Prepared By ____________________________ Approved By ________________________

Front Office Manager Financial Controller

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 4 PAGE 96
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Accounts
Incidental Charges By: Drs. A. Agus Purwanto, MM
Receivable

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
In the hotel industry, it is common practice to allow registered guests to charge
food, beverages and incidental service to their rooms during their stay.

II. PROCEDURES
A. Guest Identification

Hotel employees must identify a guest before she/he sign any bill chargeable
to his room (other than for in-room services), by viewing the key card/room
charge card issued by the Front Desk.

B. Credit Eligibility

Each outlet (Room Service, etc.) should receive a daily list of room numbers
that have no charge privileges, and check the list before providing service. If
necessary, the Duty Manager will arrange an alternate method of payment
with the guest.

C. Guest Acknowledgement

Upon completion of a service, the guest will print his name and room
number on the guest check, and then sign it as acknowledgement of the
amount charged. The staff member will enter and total all charges on the
check, including taxes and gratuities.

D. Check Processing for Non-Interfaced Computerized

Guest checks and charges vouchers must be forwarded to the Front Office
promptly, with special care taken to post those charges incurred before
check-out time.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 4 PAGE 97
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Accounts
Incidental Charges By: Drs. A. Agus Purwanto, MM
Receivable

E. Posting Charges for Interfaced Computerized

All incidental charges will be posted to the guest’s folio immediately upon
receipt from an outlet. (Exception: Charges for metered telephone calls may
be posted daily by Night Guest Service Agent and at check-out by the Guest
Service Agent at Front Desk)

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 5 PAGE 98
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Accounts Cashing Guest
By: Drs. A. Agus Purwanto, MM
Receivable Cheques

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
Bank cheques and traveler’s cheques will be accepted in exchange for cash as a
convenience for registered guest only.

II. PROCEDURES

If a surcharge (to cover bank charges) is to be made, this must be approved in

writing by the General Manager.

Dishonored or “returned to drawer” cheques will be posted on a miscellaneous

charge voucher, immediately reported to the Financial Controller and transferred
to the City Ledger for collection. The Financial Controller retains the original
cheque, and a photocopy of the returned cheque will accompany the account
detail (registration card folios, etc.) to City Ledger.

See Returned Cheques procedure.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 6 PAGE 99
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Accounts
Guest Check - out By: Drs. A. Agus Purwanto, MM
Receivable

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
To ensure collection, all charges must be posted promptly. Disputed charges
should be resolved during the check-out procedure.

II. PROCEDURES
A. The staff will follow these procedures for payment:

1. If the guest is paying the balance due in cash, post the payment and
give the guest his copy of the account documents. For payment in
foreign currency, refer to the Foreign Currency procedure.

2. If the guest is paying by cheque, follow the appropriate cheque

acceptance procedure, post the payment and give the guest her/his
copy of the account documents.

3. If the guest is paying by credit card, make sure she/he signed the
voucher and that credit card no problem and got approval from
EDC Machine or authorization made by telephone then noted into
the Credit Card Voucher. Give the guest copy of the account
documents and the customer copy of her/his credit card voucher,
then transfer the folio to City Ledger.

4. In case of direct billing, the guest must sign the Hotel’s copy of the
folio(s), and the voucher for any miscellaneous charge(s) not
already signed. The folio then transferred to City Ledger.

5. If the guest has a tour/travel voucher, there may be two (2) folios,
one for the room and one for incidental charges (for tour groups,
post all vouchers on a tour master folio). Collect the incidental
charges according to arrangements made at check-in. Ensure that
any taxes, gratuities, etc., not covered by the voucher have been
posted, then process the folio as cash payment or transfer to City
Ledger, etc., as appropriate. Retain the #1 (original) copy of the
tour voucher, as this is the only copy valid for billing purpose.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 6 PAGE 100
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Accounts
Guest Check - out By: Drs. A. Agus Purwanto, MM
Receivable

B. The Front Office manager and Accounting Department must be notified of

any queries regarding payment methods.

C. After guest check-out, the Front Office Manager must investigate and
resolve all disputed amounts remaining in the guest ledger, posted to an
admin folio. If these amounts are not resolved, the account must be
corrected as authorized by the General Manager.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 7 PAGE 101
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Accounts Transfer to City
By: Drs. A. Agus Purwanto, MM
Receivable Ledger

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
The Front Office Manager must ensure that all accounts are correctly transferred
to City Ledger on the guest check-out date.

II. PROCEDURES
A. Fully documented folios must be transferred to the Accounting Department
not more than one working day after check-out, with these documents:

1. Explanations of adjustments, credits, etc., entered on memo side.

2. Miscellaneous charges (guest cheques, telephone, laundry, etc.)

3. Credit Card vouchers, if used. Credit card amounts transferred into

City Ledger should be booked same amounts with the guest folios.

4. Coupons and travel vouchers, if used.

B. The Account Receivable Clerk will report directly to the Financial Controller
any delay in transferring accounts or any inadequate Front Office procedures
affecting the timely billing or collectability of accounts.

C. Front Office staff must apply for City Ledger account codes before guest
check-out. The Front Office staff is not allowed to create account code
without the Account Receivable Clerk’s approval.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 8 PAGE 102
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
City Ledger
Accounts By: Drs. A. Agus Purwanto, MM
Account
Receivable
Documentation

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE

Account Receivable staff will review every transferred account to ensure that all
documentation is present, legible and properly completed by Front Office staff.

II. PROCEDURES
A. All transferred accounts will be reviewed for accuracy, and missing,
incomplete or illegible documents reported to the Front Office Manager /
Financial Controller.

B. Invoices / statements will be mailed to the guest within 48 hours after the
departure.

Copies of invoice will be filed:

1. In date order
2. Alphabetically by City Ledger account

C. Credit card billing documents will be batched by day and credit card
Company, with the master invoice and supporting credit card summary at
front.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 9 PAGE 103
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Accounts Security of Account
By: Drs. A. Agus Purwanto, MM
Receivable Receivable

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE
Account Receivable records and related documents are a sizeable investment /
asset to the Company. As they are nearly impossible to replace, security measures
must be taken in their handling and storage.

II. PROCEDURES

A. Accounts Receivable records must be locked in a file cabinet in a lockable

room. The records are to be accessible only to Account Receivable, the
General Manager and the Financial Controller.

B. The Hotel’s fire or disaster plan should include the removal of account
receivable records.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 10 PAGE 104
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Accounts
Billing Procedures By: Drs. A. Agus Purwanto, MM
Receivable

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE
The ultimate purpose of the Account Receivable Clerk is to bill and collect
accounts quickly. The monthly Accounts Ageing Report measures this
performance.

II. CRITERIA
The Account Receivable Clerk will notify the Financial Controller immediately if
the following billing schedule cannot be met. If the Financial Controller cannot
remedy the situation, he will notify the General Manager.

III. PROCEDURES
A. Invoices and collection letters will be mailed as follows ( all days are from
guest check-out date):

Last folio transaction Guest check-out date

Account transferred to Accounting Department + 1 day (at the latest)
Invoice / Statement sent + 2 days (at the latest)
Statement sent + 15 days (at the latest)
First reminder + 22 days (at the latest)
Second reminder + 29 days (at the latest)
Third reminder, with payment due date + 36 days (at the latest)

NOTE: If a credit collection agency is involved, refer to the Credit Collection

Agencies procedure.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 10 PAGE 105
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Accounts
Billing Procedures By: Drs. A. Agus Purwanto, MM
Receivable

B. Exceptions to the above schedule are limited to the following:

1. Airlines, major tour operators and major commercial clients may be

exempted from the normal billing schedule with written approval
and a revised billing schedule from General Manager / Financial
Controller, and when the following conditions are met:

a. Client business volume justifies an exception

b. Client collection history is satisfactory, and
c. Client routinely pays according to own account payable
system

2. For “skips” the billing cycle will be discontinued and the account
submitted for Write-off.

3. Late charges of less than US $ 10 will be submitted for immediate

write-off.

4. Late charges of US$ 10 to US$ 50 will be reminded three (3) times,

and then submitted for write-off 30 days after the third invoices.

5. Late charges over US$ 50 should be billed as in point “A” above.

C. An Account Receivable Collection Record jacket should be opened, followed

through and completed as actions are taken.

Refer to Account Receivable Collection Jacket attached

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 10 PAGE 106
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Accounts
Billing Procedures By: Drs. A. Agus Purwanto, MM
Receivable

ACCOUNTS RECEIVABLE COLLECTION RECORD JACKED

TO BE USED WHEN AN ACCOUNT REACHES 30 DAYS
Amount Due___________________________
Invoice No. ___________________________
Name/Company _____________________________________ Client No. ______________________________
Address ___________________________________________________________________________________
Contact Name ______________________________________________________________________________
Date of Departure ____________________________ Telephone/Fax __________________________________

COLLECTION STEPS: (After two reminder letters)

Date: Letter #1 ________________________ Letter # 2 _____________________________

Date Action Result (Promise Date, etc.)

Continue on reserve
Side if necessary

REQUEST FOR WRITE-OFF:

Reason: Incorrect Address Insufficient info/Guest Registration
Returned Cheque No Credit Pre-check
No Such Person No Credit Card Guarantee
Walk in / No Deposit Other __________________________________
Same day Reservation No Deposit

PERSON RESPONSIBLE FOR REASON: NAME______________________ DEPT. ___________________

CORRECTION ACTION TAKEN:

______________________________________________________________________________________
______________________________________________________________________________________

BREAKDOW OF CHARGES:
TOTAL
ROOM F&B OTHERS

PREPARED BY __________________________________________________________________________

REQUESTED BY DEPARTMENT HEAD ____________________________________________________

RECOMMENDED BY FINANCIAL CONTROLLER____________________________________________

APPROVED BY GENERAL MANAGER _____________________________________________________

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 11 PAGE 107
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Accounts Credit Collection
By: Drs. A. Agus Purwanto, MM
Receivable Agencies

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
The use of a major credit collection agency’s services can sometimes lead to the
payment of accounts which a hotel has been unable to collect itself.

II. PROCEDURES
Usually, a credit collection agency will send collection letters to customers,
without obligation to give them the rights to collect the money. This service
usually is provided at a low cost.

However, before collection agencies are employed, the terms, conditions and
charges should be established to ensure accounts are worth the cost of collection.

The Hotel should obtain the Chief Executive Officer’s approval “in principle” to
use a credit collection agency.

Accounts should not be passed to a collection agency until they are over 60 days
outstanding.

Discretion should be used before passing any account to a collection agency (for
example, in the case of “sensitive” customers, government departments, etc.).

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 12 PAGE 108
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Accounts Credit Card Charge
By: Drs. A. Agus Purwanto, MM
Receivable - Backs

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE
Credit card charge-backs may result from billing the wrong party or Credit Card
Company or accepting an invalid or excessive limit on a card.

II. PROCEDURES
For all credit card charge-backs, responsible staff will:

A. Transfer the charge from or to the debtor (correct credit card company or
payer).

1. For a credit card company – Send the correct charge slip with next
billing.

2. For party other than a credit card company – Follow normal

collection procedures immediately.

B. Age the account from the original charge date (not the charge-back date).

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 13 PAGE 109
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Accounts
Returned Cheques By: Drs. A. Agus Purwanto, MM
Receivable

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
Efforts to collect dishonored bank cheques must begin immediately upon their
receipt from the bank.

II. PROCEDURES

A. The Financial Controller will be notified and an Account Receivable

Collection Record Jacket completed.

B. Credit entries will be reversed through all relevant accounts (room, food and
beverage, etc.), a miscellaneous charge will be raised, and the bank will be
credited.

C. If payment was against advance deposit, the concerned department will be

notified to follow up.

D. The Financial Controller will hold the original cheque until full settlement is
received.

E. The age analysis date will be the returned cheque date.

F. If all collection efforts fail, the completed Account Receivable Collection

Record Jacket will be used to support the write-off approval request.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 14 PAGE 110
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Unidentified
City Ledger By: Drs. A. Agus Purwanto, MM
Payments

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE

Unidentified bank payments must be deposited immediately and a thorough

investigation made to determine their proper disposition. These payments must
not be held pending identification.

II. PROCEDURES

Upon receipt of unidentified bank payments, the responsible staff will:

A. DEPOSIT THE CHEQUE IMMEDIATELY TO THE HOTEL’S

DEPOSITORY BANK ACCOUNT

B. Transfer the payment to City Ledger.

C. For overpayments and payments which cannot immediately be applied to an

account, set up a City Ledger account labeled “Suspense Account –
Unidentified Payment” and post the payment.

D. Immediately contact the drawer of the cheque or bank transfer, requesting

information needed to properly apply the payment. Then apply / transfer the
payment.

E. Transfer unidentified income to Other Income after six (6) months, unless
prohibited by Indonesian Law and/or Bank Law.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 15 PAGE 111
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Back Office
City Ledger By: Drs. A. Agus Purwanto, MM
Adjustments

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE
Errors in account balances will occur occasionally. Also, foreign currency
payment and credit card remittances will occasionally require adjustments, eve
when the balance invoiced is correct.

II. PROCEDURES
A. The Financial Controller and General Manager must personally approve all
adjustments to City Ledger account balances, before the completion of the
adjustment.

B. The adjustment voucher must contain:

1. Guest name and folio number or credit card master date

2. Amount and date
3. Reason for adjustment, with supporting documents
4. Signature of preparer
5. Signature of Financial Controller and General Manager

C. Adjustment or allowance vouchers must not be used to correct an out-of-

balance condition. These require the approval of the Financial Controller and
General Manager.

D. A copy of the voucher must be filed with the account, accompanied by any
documents supporting the adjustment.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 16 PAGE 112
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

PROCEDURES
AREA
Balancing
City Ledger By: Drs. A. Agus Purwanto, MM
Requirements

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA

The City Ledger must balance at all times to the control total per the Hotel Front
Office system and the daily report. Unresolved differences must be reported to
the Financial Controller. Out-of- balance conditions may not be adjusted at the
Front Office, regardless of the amount.

II. PROCEDURES

A. Night Guest Service Agent must print the Hotel print-out of City Ledger
balances and reconcile it with the Front Office transfer balance.

B. The daily City Ledger balance must be compared to the daily report and trial
balance.

C. Regardless of their control system, all hotels must balance the detail support
documents to the folio. The Financial Controller must review at least 10
different accounts each month, to verify that the control total on the folio is
supported by the relevant backup documents. This review must be
documented.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 17 PAGE 113
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Payment
City Ledger By: Drs. A. Agus Purwanto, MM
Processing

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
City Ledger payments will be processed daily, immediately upon receipt of the
bank statement.

II. PROCEDURES

A. Payments will be processed in accordance with the “Daily Mail Cheque

receipts” procedure.

B. Payment differences will be re-billed or submitted for write-off, unless the

balance requires a legitimate adjustment. Also to “Unidentified Payments”
procedure.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 18 PAGE 114
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Reporting Monthly Accounts
Requirement Ageing Report Agustinus Agus Purwanto

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE
The monthly Account Ageing Report measures the Hotel’s performance in
timely collection of accounts, and helps to identify problem accounts.

II. PROCEDURES

A. Format

The Accounts Ageing Report will provide columns for:

1. Name – full name and branch of the company.

2. Ageing Category:
a. Current – amounts open 1 – 30 days past the invoice date
b. 30 – 60 days – amounts open 30 – 59 days past the invoice
date
c. 60 – 90 days – amounts open 60 – 89 days past the invoice
date
d. 90 – 120 days – amounts open 90 – 119 days past the invoice
date
e. 120 – 150 days – amounts open 120 – 149 days past the
invoice date
f. Over 150 days – amounts uncollected 150 or more days past
the invoice date

B. Classifications

City Ledger accounts should be reported within these general classifications:

1. Advance Deposit and Overpayments/Unknown Payment – listed

without showing any influence on the total amount outstanding.
2. General Ledger and City Ledger Accounts – listed separately.
3. Travel Agents
4. Airlines

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 18 PAGE 115
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Reporting Monthly Accounts
Requirement Ageing Report Agustinus Agus Purwanto

5. Credit Cards – listed as credit card amount by credit card company and
invoice date.
6. Charge Backs and Returned Cheques – aged from the original invoice
date
7. City Ledger/Others - private companies and intercompany accounts
8. Re-entries – aged from the original invoice date.

C. Use of the Accounts Ageing Report

The Credit Committee, consisting of the General Manager, Financial

Controller, Sales Manager, Front Office Manager, Banquet Manager, Credit
Manager and Account Receivable Clerk, will meet at least monthly to discuss
the accounts, using the Account Ageing Report as a tool. Minute of the
meeting will list actions to be taken. The minutes will be filed in the Financial
Controller’s office.

D. Credits

Credits must be reconciled, fully explained and documented.

E. Balancing

The monthly Account Ageing Report must balance with the total
outstanding guest receivables per daily report and trial balance.

F. Calculating Average Days Outstanding

Refer to “Account Receivable Recap” procedure.

G. The General Manager must sign the Accounts Ageing Report.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 19 PAGE 116
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Reporting Account Receivable
By: Drs. A. Agus Purwanto, MM
Requirements Recap

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE

The monthly Account Receivable Recap summarizes the monthly Accounts

Ageing Report, provides a format for comparison, assists in assessing in-house
credit management and ensures agreement between the monthly Accounts
Ageing Report and guest receivables control total.

II. PROCEDURES
A. An Accounts Receivable Recap (Refer to Form attached) will be prepared
monthly, and will include:

1. City Ledger – total of Credit Card, Travel Agent and City

Ledger/Other classification from the Account Ageing Report.
2. Guest Ledger / Advance Deposits – from the Account Ageing
Report.
3. Grand Total – Total City Ledger plus Tray Ledger minus Advance
Deposits. This amount must agree with the night Guest Service
Agent report / control total.
4. Average Days Outstanding – requires an ongoing record of daily
credit sales (same as daily transfers to City Ledger). Total credit
sales will be divided by the number days in the period to determine
the average day’s credit sales for that accounting period.

To report average days outstanding:

a. Total the average day’s credit sales for the current period and the
11 preceding periods,
b. Divide this by 12 (for average day’s credit sales during preceding
full year), then
c. Divide the average day’s credit sales (from 1, above) into the
current period ending City Ledger balance, excluding advance
deposits, overpayments, unknown payments and the guest ledger.
If no accumulated credit sales data are available (for example, in new hotels),
calculate the average days outstanding based on available credit sales figures
and divide by the number of the periods the figures have accumulated over.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 19 PAGE 117
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Reporting Account Receivable
By: Drs. A. Agus Purwanto, MM
Requirements Recap

Write a footnote on the Account Receivable Recap explaining the number of

the periods used for calculation.

B. A separate Write-Off Summary must be completed for each accounting

period. This summary will include current month and year – to – date write-
offs and bad debt recoveries by category/classification, and will be signed by
the Financial Controller and General Manager Refer to Form Write-Off
Summary attached.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 19 PAGE 118
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Reporting Account Receivable
By: Drs. A. Agus Purwanto, MM
Requirements Recap

MONTHLY ACCOUNTS RECEIVABLE RECAP

MONTH:____________________
ACCOUNTING PERIOD:____________________
CITY LEDGER
Travel Agents & City Ledger
Ageing Category Credit Card Total City Ledger
Airlines Others
% % % %
Current
30 – 60 Days
60 – 90 Days
90 – 120 Days
120 – 150 Days
Over 150 Days

TOTAL
Guest Ledger:
General Ledger/Advance Deposits
Grand Total*

Average Days Outstanding** ___________________

Total Guest Ledger ___________________
Total Accounts ___________________

Memo: Returned Cheques: ___________________

Skips over US$ 50 ___________________
Late Charges ___________________

General Manager’s Signature _________________________________________

* Must agree with Night Guest Service Agent’s Report

** Refer to Account Receivable Recap procedure.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 19 PAGE 119
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Reporting Account Receivable
By: Drs. A. Agus Purwanto, MM
Requirements Recap

WRITE-OFF SUMMARY
FOR THE MONTH OF _____ PAGE___OF___
YEAR LAST YEAR
CATEGORY THIS MONTH COMMENTS
TO DATE TO DATE
SKIPS
GROUPS, COVENTIONS
TOURS
ALL OTHER GUEST WRITE-
OFF
FUNCTIONS
WALKOUTS
ALL OTHER REST WRITE-
OFF
RETURN CHEQUE CASH
RETURN CREDIT CARD
AFTER DEPARTURE
CHARGES
NO SHOW
ALL OTHER C/L WRITE-
OFF
ACCOUNT REC. (NOT C/L)
TOTAL WRITE-OFF
RECOVERIES
TOTAL GROSS REVENUE
% TO TOTAL GROSS REV.

Prepared by _______________ Recommended by _________________ Approved by _________________

Account Receivable Financial Controller General Manager

Acknowledged by ________________________
Managing Director

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 20 PAGE 120
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Allowance for
Bad Debts By: Drs. A. Agus Purwanto, MM
Doubtful Accounts

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE
Allowance accounts are established to reduce the accounts receivable asset value
by the value of accounts that are of accounts that are of doubtful collection. This
allows the Hotel to fairly report the full value of assets on financial statements.

II. CRITERIA
The balance in the allowance (reserve) account must at all times be sufficient to
cover those accounts which are genuinely doubtful of collection.

Although the Financial Controller is responsible for maintaining the allowance

account at a sufficient level, the General Manager must be informed when the
reserve amount is changed. Adjustment to the reserve account will be reviewed
quarterly.

III. PROCEDURES
A. When allowed by Indonesia laws and regulation, the Bad Debt Allowances
Calculation form will be applied. Refer to Form Bad Debt Allowance
Calculation attached.

B. In addition, the following must be prepared:

1. Bad Debt Allowance Reconciliation – The beginning (year) and

ending (period) amount must agree with the general ledger
balances.
2. Bad Debt Performance Year-to-Date – Should agree with total
write-off from the Write-Off Summary (that is, before recoveries).
Allocations year-to-date should agree with the corresponding figure
entered in the Bad Debt Allowance Calculation. The percent loss to
total revenue should be expresses to the nearest 1/10%

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 20 PAGE 121
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Allowance for
Bad Debts By: Drs. A. Agus Purwanto, MM
Doubtful Accounts

BAD DEBT ALLOWANCE CALCULATION

AS OF _________________

AGED OF ACCOUNT LEDGER AMOUNT % ALLOWANCE

Current 0 – 30 Days 0
30 – 60 Days 5
60 – 90 Days 10
90 – 120 Days 15
120 – 150 Days 25
Over – 150 Days 100
TOTAL
LESS V.AT (if applicable)
Allowance provided in Acct: P/L

Prepared by __________________________ Approved by _______________________

Date: ______________________________ Date: _____________________________

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 21 PAGE 122
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Bad Debts Account Write-Off Agustinus Agus Purwanto

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE
Accounts are submitted for write-off if:

A. All collection efforts, including legal, have failed and the account is
determined to be uncollectable, or

B. It is not considered practical to pursue collection. Refer to Billing

Procedures

II. PROCEDURES
A. The Financial Controller, General Manager, Credit Manager, Account
Receivable Clerk and other appropriate personnel will use the monthly
Accounts Ageing Report to review outstanding accounts, identify problem
accounts and determine collection efforts.

B. The Financial Controller will recommend accounts to be written-off, based

on decisions made during credit meetings. If doubtful accounts have been
appropriately reserved, the write-offs should not incur any additional
expenses for the Hotel.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 22 PAGE 123
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Bad Debts Bad Debt Recovery By: Drs. A. Agus Purwanto, MM

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE

Occasionally, a payment considered uncollectable is received after the account

has been written – off.

II. PROCEDURES

A. When a payment is received after an account has been written – off in the
same year, the payment will be credited to Bad-Debt Expenses (P/L).

B. Payment received one or more years after an account has been written – off
will be treated as Other Income.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 23 PAGE 124
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA PROCEDURES
A/R Miscellaneous Legal Action By: Drs. A. Agus Purwanto, MM

ACCOUNTING DEPARMENT

I. CRITERIA
Legal action can be considered after the Hotel has tried to collect a debt itself,
and has also used the services of a debt collection agency and still failed to obtain
payment on the account.

Legal action cannot be undertaken without the written approval of the Chief
Executive Officer.

THE CHIEF EXECUTIVE OFFICER SHOULD LIASE WITH THE

LEGAL OF CTY TNHH A & B BEFORE COMMENCING ANY LEGAL
PROCEEDINGS

II. PROCEDURES
A. After the Hotel is committed to legal action, all direct contact and
communication with the defendant shall be discontinued, and directed
through the legal representative.

B. Original account documents may be submitted to the legal representative.

First, however, photocopies must be made and retained in the City Ledger
file.

C. If an out – of – court settlement is proposed for less than the full amount
due:

1. Do not make any commitment without the necessary, approval(s).

2. Notify the Chief Executive Officer immediately.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 24 PAGE 125
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Travel Agent
A/R Miscellaneous By: Drs. A. Agus Purwanto, MM
Commission

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE
Due to the enormous impact of travel agent bookings on Company-wide
occupancy, certain procedures must be followed when dealing with travel agents.

II. PROCEDURES

Travel agent documentation will be established to verify and process commission

invoices received.

A. Reservations from travel agents (and the advance deposit folio, if applicable),
must be noted “Commission Due,” with the amount and the full name and
address of the agent noted or attached. At check-in, the guest’s folio or Hotel
master copy will be similarly noted.

B. By using computer print-outs and filing, the staff must check and validated
by the Accounting Department. It should be posted into the system that
commission has been claimed.

C. After the guest check-out, the Guest Service Agent Supervisor will calculate
the commission due on the room rate only, and enter it on the Hotel folio
copy and the registration card.

D. Travel agent commission should be accumulated for the month and paid at
the end of the month. Payment should be accompanied by a letter identifying
the guest’s full name, address, room rate and number of nights, and
expressing appreciation for the agent’s selection of L’anmien Resort.

E. The actual commission settlement will be processed according to the guets’s

method of payment.

1. Deduction from the Settlement Cheque – For prepayments, the

travel agent will usually deduct the commission fee from the
settlement cheque.

The discount/commission MUST be posted to the Hotel copy only

of the guest folio before transfer to City Ledger. The Sales or

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL II - 24 PAGE 126
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Travel Agent
A/R Miscellaneous By: Drs. A. Agus Purwanto, MM
Commission

Reservations Manager will assist in resolving differences between

the travel agent’s those settlement cheques and the net amount due
per the guest folio, reporting those differences to the Financial
Controller.

2. Direct Payment to the Travel Agent – After a non-prepaid guest

checks-out, the Guest Service Agent will prepare a refund voucher
for the amount of the travel agent commission, noting “T/A
Commission” in the reason/explanation section. The Reservations
Clerk will not have the voucher approved or posted to the guest
folio, but must process the folio with attached refund voucher and
travel agent information to the Night Guest Service Agent in the
usual manner.

The Night Guest Service Agent will batch the direct commission
payment folios separately, but for audit/balancing purpose will
disregards the refund vouchers.

Each morning, the Account Supervisor will notify the Reservations

or Sales Manager of any direct commission payments from the
previous day’s work. The Reservations or Sales Manager will be
verifying the accuracy of the calculations and initial the upper right-
hand corner of the voucher.

The Financial Controller (or authorized assistant) will approve the

voucher for payment and process it to the Account Payable Clerk.

F. The Reservations or Sales Manager must maintain a travel agent commission

file, with such information as the name of the agent, the guest, etc., to serve
as both marketing/sales information and as an audit trail on commission
payments.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 1 PAGE 127
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Revenue General By: Drs. A. Agus Purwanto, MM

ACCOUNTING DEPARMENT

I. CRITERIA
Revenues may be defined as all gross income derived from the following:

A. Charges for guest accommodations and services, such as food and beverages,
telephone, laundry, Spa, etc.

B. Commissions, rent receipts or other payments from suppliers

C. Sale of operating supplies no longer in use by the Hotel.

D. Promissory note or time deposit interest, unclaimed wages or deposits, cash

discounts, etc.

II. PROCEDURES

All revenues should be posted through the Front Office machine for compilation
of the daily report (early bird) by the Night Guest Service Agents.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 2 PAGE 128
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Room Rates and
Room Revenue Agustinus Agus Purwanto
Occupancy

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
Room revenue control consist of reporting revenue for rooms sold, correctly
charging and posting room rates and compiling room statistics.

II. DEPARTMENTS INVOLVED

A. Guest Service Agent
B. Night Guest Service Agent
C. Housekeeping
D. Accounting Department – Income Auditor/Financial Controller
E. General Manager

III. PROCEDURES
A. The General Manager will provide a written room rate structure to the Sales
Department and the Front Office, with a copy to the Financial Controller.

B. The Sales Department will check authorized room rates and group package
rates with contracts against the room posting print – out from HOTEL
System, reporting discrepancies in writing to the General Manager and
Financial Controller and this report will be used to investigate discrepancies.

C. Complimentary Rooms – The Night Guest Service Agent will prepare a daily
list of complimentary rooms, with explanations. The list will be approved by
the General Manager and filed with the day package.

Each month, a report detailing the number of complimentary rooms given,

with full explanation of why, should be sent to Managing Director for his
approval. This report must be filed with the month – end package.

D. Room Revenue Verification

1. The Guest Service Agent will be printing out the room sales report
at day – end.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 2 PAGE 129
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Room Rates and
Room Revenue Agustinus Agus Purwanto
Occupancy

A room sales/housekeeping report will be printed out immediately

after closing, and no revenues will be posted between closing and
printout.

2. The Housekeeping Department will complete the housekeeping

report each morning to ensure all rooms are inspected daily, and
note each room’s actual status versus Front Office status.

A. Vacant and out – of – order / service rooms will be inspected

before 9 AM

B. Occupied / do not disturb rooms will be inspected during the

early shift.

3. After the housekeeping report is completed, the Housekeeper will

prepare and sign a Room Discrepancy Report, noting any
discrepancies between Front Office room status and actual room
status. Refer to Room Discrepancies Report attached

A. The Housekeeping will forward these reports to the

Accounting Department/Account Supervisor, where the
housekeeping report will be compared with the room sates
report for completeness of the Room Discrepancy Report.
Then the Room Discrepancy Report will be sent to the Front
Office.

B. The Front Office Manager will investigate discrepancies and

record the explanations on the Room Discrepancies Report,
then sign the report and return it to the Accounting
Department/Account Supervisor for review of the
explanations given and action taken. The Room Discrepancy
Report will be forwarded to the General Manager for final
approval.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 2 PAGE 130
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Room Rates and
Room Revenue Agustinus Agus Purwanto
Occupancy

ROOM DISCREPANCY REPORT

Day: ______________________
Date: ______________________

Room No. Status Housekeeper’s Comments Front Office Manager’s

Explanations/Actions

NOTE:
C/O – Departure
VR – Vacant Ready
VD – Vacant Dirty Housekeeper’s Signature F. O Manager’s/Income Auditor’s Signature
OCC – Occupied
OOO – Out of Order
DU – Day Use
SO – Sleep Out Financial Controller’s Signature General Manager’s Signature

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 3 PAGE 131
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Room Revenue Room Statistucs By: Drs. A. Agus Purwanto, MM

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE
Room statistics are used for calculating average room rates and occupancy
percentages, as well as for developing and controlling sales and marketing
strategies. Special forms ensure the proper accounting of all rooms, corrections
and revenue adjustments.

II. DEFINITIONS
The following definitions will be used to establish and maintain a consistent
calculation for room statistics:

A. The number of rooms available should NOT include:

1. House Use – permanently assigned for staff use.

2. Complimentary Room – complimentary to guest or occupied

by staff on a temporary basis (see also B – 1 below)

B. The number of rooms available should include:

1. Complimentary Rooms for Bus Driver or Tour Guide –

included in the relevant market segment and subject to
calculation or average room rate.

2. One Room Free in Package Deal - included in the relevant

market segment and subject to calculation on average room rate.

3. Day Use - considered occupied and included in the room

occupancy and average room rate.

4. No-show Rooms - considered occupied and included in the

room occupancy and average room rate, if guaranteed “no-
show”.

5. Suites - rooms sold individually must have a bath and a separate

entrance.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 3 PAGE 132
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Room Revenue Room Statistucs By: Drs. A. Agus Purwanto, MM

III. PROCEDURES
A. The Night Guest Service Agent will print-out Daily Room Statistics and
Early Bird Daily Revenue Report

B. The Accounting Department / Account Supervisor will review the Early

Bird Daily Report for completeness and accuracy to become “Daily
Revenue Report”

C. HOTEL System print – out may be used in addition to the Daily Room
Revenue Recap Report, when the HOTEL System not provide. Refer to
Daily Room Revenue Recap Form attached.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 3 PAGE 133
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Room Revenue Room Statistucs By: Drs. A. Agus Purwanto, MM

DAILY ROOM REVENUE RECAP

ADDITIONS (Day Rate, Early Checkouts, Resold Rooms, etc.)
Room Category Room Count Person Value

Subtotal 1

CORRECTIONS
Room Category Room Count Persons Value

Subtotal 1

Room Count Persons Value

Subtotal (Room Revenue Report)
+ Subtotal 1
- Subtotal 2
GRAND TOTAL

Total Net Days Revenue: _____________________

Total Days Room Occupied: _____________________
Occupancy % _____________________
Average Room Rate _____________________

Prepared by: ________________________ Verified by: ______________________

Night Guest Service Agent Account Supervisor

Approved by: _______________________

Financial Controller

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 4 PAGE 134
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Room Revenue Guest Folio Control By: Drs. A. Agus Purwanto, MM

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
Guest folios must be automatic pre-numbered and generated by HOTEL System
used and accounted for according to Indonesian Tax Law and Regulation.

II. DEPARTMENT INVOLVED

A. Front Office
B. Accounting

III. PROCEDURES
A. The Account Supervisor has to do control the number through spread sheet
all guest folios, then identify to the number when check – out.

B. In – house guest folios, must be recorded into the spread sheet control to
ensure no guest folio missing.

C. Paid used polios – The standard three copies will be used as follows:

1. Copy for Income Auditor – Filed numerically at guest check – out,

cash or credit in hard copy and soft copy for back – up when hard
copy damaged.

2. Guests’ Copy – To guest at payment settlement

3. Copy for City Ledger – Only all folios are credit, should have a
hard copy and soft copy for back – up when the hard copy
damaged.

D. Folios will be credited to City Ledger with supporting documentation

(restaurant bills, etc) attached.

E. The Financial Controller will file guest folios according to legal requirements.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 4 PAGE 135
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Room Revenue Guest Folio Control By: Drs. A. Agus Purwanto, MM

FOLIOS’ USED CHECK – OUT

Date
No. Room Date Amount Due

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 5 PAGE 136
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Food & Beverage Guest Check
By: Drs. A. Agus Purwanto, MM
Revenue Control

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
Guest checks must be strictly controlled to prevent loss or misuse.
Differentiation must be made between interfaced and non-interfaced, as well as
those in which point of sales is interfaced with the Front Office.

The Restaurant Manager and Cost Controller are responsible for guest check
control.

II. CONTROLS
A. Storage

Although pre-numbered guest checks are not required in a computerized

system, check must be stored in locked in a storeroom with access limited to
authorized staff only. Outlet Cashiers, Captain and F & B Supervisor must
not be allowed access.

B. Audit Trail

An audit trail a print-out from HOTEL System is used rather than a

sales/waiter summary. The HOTEL System generated audit trail will list all
transactions made during the day. At the day – end closing, the Outlet
Cashier must match money received with the balance on the point of sales
computer printout.

C. Voids and Corrections

If the HOTEL System does not list all voids or corrections at the outlet, a
summary of these activities must be maintained, with explanations listed and
documentation attached. All voids and corrections must be authorized by the
responsible supervisor.

If correction summaries are prepared by the Outlet Cashiers, the Account

Supervisor should compare the archive printout with the summary to ensure
that all corrections are listed and properly explained.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 5 PAGE 137
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Food & Beverage Guest Check
By: Drs. A. Agus Purwanto, MM
Revenue Control

III. FILING
The Financial Controller is responsible for filing the accounting copies of the
guest checks by day’s operation. These checks should be filed together with the
sales/waiter summaries. In principle, all guest checks must be retained for a
minimum of five (5) years, longer if required by Indonesian Tax Laws. Computer
archive reports may be sufficient for filing purposes.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 5 PAGE 138
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Food & Beverage Guest Check
By: Drs. A. Agus Purwanto, MM
Revenue Control

GUEST CHECK CONTROL

[Number Generated by HOTEL System]

Checks’ used
Date Outlet’s Name Cashier’s Name Remark
From Until

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 5 PAGE 139
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Food & Beverage Guest Check
By: Drs. A. Agus Purwanto, MM
Revenue Control

GUEST CHECK LOGBOOK

[If Blank Checks use Number]

Type of check _____________________________ Minimum quantity ________________

Maximum quantity ________________

Checks on Checks Checks Checks Serial #

Date To Outlet Issued By Signature
Hand Received Issued Remaining Issued

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 6 PAGE 140
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Food & Beverage Pricing/Serving
Revenue Control Agustinus Agus Purwanto

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
All food and beverages served to guest must be charged correctly.

II. CONTROLS
A. Restaurant

The Outlet Cashier may have pre-programmed prices, or waiter may post the
order for meal preparation at the point of sales outlet which is interface to
the printer’s kitchen terminal. Where these options are missing, follow as
bellow:

1. The Outlet Cashier must immediately post or record each guest

order as revenue. Each captain’s order must have a kitchen copy
authorizing the Kitchen Chef to prepare the food.

2. Cook’s copies must be returned to the Cost Controller at the end

of the day. The Outlet Cashier will record folio numbers on the
cook’s copies for easy reference by the Cost Controller and to
inform the Chef that the order has been posted. On a random
basis, the Cost Controller will check to verify that charges on the
guest check and cook’s copy comply with menu prices. This check
must be documented.

3. The Cost Controller must perform regular checks to ensure that

the prices are correct.

B. Bar

Bar revenues require strict supervisory control

1. In principle, bar revenue and bar outlet ordering procedures are the same
as restaurant procedures. Refer also to “Actual and Potential Beverage

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 6 PAGE 141
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Food & Beverage Pricing/Serving
Revenue Control Agustinus Agus Purwanto

Sales” procedure for measuring bar revenues by calculating consumption

and potential sales.

2. Bartenders must record/post the order before serving a guest’s drink.

3. Drink slip must be placed in front of the guest as proof the revenue has
been recorded. The Manager on Duty must be perform spot checks for
this procedure and record these checks in his logbook.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 7 PAGE 142
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Food & Beverage
Room Service Agustinus Agus Purwanto
Revenue

HOTEL ACCOUNTING STANDARD MANUAL

I. PROCEDURES

All restaurant and bar service controls apply to room service.

A. Room service should be on a”credit basis only”. A notice to this effect

should be clearly displayed on the room service menu.

B. The guest must sign the guest check to show acceptance of the credit sale.

II. CONTROLS

A. A limited beverage par stock must be established.

B. Beverage storerooms must be locked and access limited.

C. Requisition procedures must be established for issues from the storeroom.

D. The Cost Controller must conduct inventories every accounting period and
calculate potential sales value.

Also refer to the following procedures in the Food and Beverage Cost Control
section as follow:
“Food and Beverage Inventories – Par Stocks”
“Beverage Cost Control – Bottle Codes and Inventory Cards”
“Beverage Cost Control – Actual and Potential Beverage Sales”

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 8 PAGE 143
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Food & Beverage Restaurant & Bar
By: Drs. A. Agus Purwanto, MM
Revenue Promotions

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE
Food and beverage promotions, such as reduced prices and happy hours, may be
necessary for competition and public relations. However, special controls must
be devised to fit the circumstances of these promotions and to evaluate
incremental revenue versus cost increase.

II. PROCEDURES

Promotion results must be reported to Chief Executive Officer, and negative

promotions discounted if losses cannot be reversed immediately.
Officer/entertainment checks must be used to record free items, which should
be charged to Food and Beverage Promotional Expenses.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 9 PAGE 144
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Food & Beverage
Mini Bar Revenue By: Drs. A. Agus Purwanto, MM
Revenue

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE
This procedure is to ensure the capture of all revenue from the sale of mini-bar
food and beverages. Mini-bar revenue must be recorded as Food and Beverage
revenue. Mini-bars must be lockable.

II. PERSONNEL/DEPARTMENT INVOLVED

A. Cost Controller
B. Housekeeping
C. Mini-bar Attendant
D. Front Office

III. PROCEDURES
A. Stock – Mini-bar stock should be stored as follow:
B. Charge/Requisition Vouchers – The Mini-bar Attendant or Housekeeping
Attendant must take inventory of each mini-bar daily and record
consumption on three-part charge/requisition voucher which will be
distributed as follows:
1. Copy #1 to Front Office for posting guest charges
2. Copy #2 to requisition stock replenishment
3. Copy #3 to guest as document of charges

All requisition copies must be listed on a summary sheet sent to the Cost
Controller, who will forward the summary and the vouchers to the Storekeeper
as requests for replenishment. Each day, the Cost Controller will match actual
stock usage against charges on the guest folios, explaining and reporting any
differences in writing to the Financial Controller. These daily summaries will be
recorded on a monthly summary and used to check the accuracy of the mini-bar
stock. The Cost Controller must also calculate the potential sales. Refer to the
“Beverage Cost Control – Actual and Potential Beverage” procedure.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 10 PAGE 145
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Food & Beverage Employee and
By: Drs. A. Agus Purwanto, MM
Revenue Officers’ Checks

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE
The following procedures apply to employees’ duty meals, as well as meals and
beverages which may be authorized for advertising or promotional purposes.

II. PROCEDURES
A. Duty Meals

1. Duty meal checks (officers’ checks) are numerically controlled and

issued to each outlet. Each check is a two-copy set with a four-part
perforation on the second copy which acts as a Captain’s order.

2. Beverages are ordered first, and then food and sales values are
recorded on the officers’ checks. The Captain’s order is given to
the kitchen or service bar for food preparation, and then put into a
drop box to be collected by the Cost Controller each morning.

3. Staff will sign their checks after each meal and give them to the
Cashier who will date stamp and posted them to the locally-
designed sales/waiter summary.

4. The Cashiering Officer will count duty meal checks at the end of
the day and summarize missing checks weekly on a standard form.
The Night Guest Service Agent will vouch duty meal checks and
post them. The Accounting Department will balance the total with
detailed analysis (food and beverage report) at the end of the
accounting period.

5. The Cost Controller will determine year-to-date cost percentage to

credit food and beverage costs and debit individual departments for
meals consumed. This costing will be done through the monthly
food and beverage report. The Cost Controller will compare the
Captain’s orders with the duty meal checks.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 10 PAGE 146
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Food & Beverage Employee and
By: Drs. A. Agus Purwanto, MM
Revenue Officers’ Checks

B. Entertainment Checks

The General Manager must approve senior staff’s entertainment privileges.

Senior staff will submit an entertainment form to the General Manager
before the event.

(For ad-hoc entertainment, the form must be submitted no later than the
following day)

At the end of every accounting period, the Cost Controller will list General
Manager’s entertainment checks, stating the purpose of the entertainment.
The list must be submitted to the Managing Director for approval. A signed
copy will be filed in the General Manager’s office.

1. Entertainment checks will be issued following the same procedures as

duty meal checks. The Cashiering Officer will be responsible for
entertainment checks control and reporting.

2. On the check, the staff member must sign his full name, the name of the
party being entertained and his company affiliation.

3. The Night Guest Service Agent will process the entertainment checks,
post the amount of food and beverages, and balance the amount with
detailed analysis by the Accounting Department at the of the accounting
period.

4. The Accounting Department will analyze consumption and prepare a

consumption report for the General Manager and Department Heads
every accounting period. The Cost Controller will use the report to
determine cost calculations for each accounting period.

5. The Cost Controller will determine year-to-date cost percentages to

credit food and beverage costs and debit individual department
entertainment accounts.

C. Staff Canteen

The staff canteen bases its cost record on storeroom requisitions, kitchen
transfers or daily direct purchases; the totals of these are summarized daily on
the Staff Canteen Cost Record.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 10 PAGE 147
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Food & Beverage Employee and
By: Drs. A. Agus Purwanto, MM
Revenue Officers’ Checks

Meal ticket sales for cash to Hotel employees/non-employees are controlled

by the Accounting Department, which gives the total to the Cost Controller
at the end of the accounting period. This figure is used as a credit to the total
cost of employee meals.

When leftover buffet or party food is transferred to the Staff Canteen, the
Cost Controller must ensure that no cost is transferred to the Staff Canteen
along with the food.

Also refer to the “Food and Beverage Inventories – Accounting Period

Food and Beverage Inventory” procedures.

D. Private Parties / Functions

Parties organized at cost for employees are to be charged to the individual

concerned. All private functions must be authorized, in writing by General
Manager.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 11 PAGE 148
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Function Revenue General By: Drs. A. Agus Purwanto, MM

HOTEL ACCOUNTING STANDARD MANUAL

I. PERSONNEL/DEPARTMENT INVOLVED
Control of guest group functions, such as meetings and banquets, is the
responsibility of:

A. Food and Beverage Manager or Banquet Manager (if any).

B. Cost Controller.

C. Account Receivable Clerk.

II. PROCEDURES
A. FUNCTION DIARY

A function diary must kept by the Food and Beverage Manager. This
diary serves as a permanent record of banquets and other functions and
must include the following information, recorded in pencil:

1. Name and address of the sponsoring group or company.

2. Name and telephone number of the guest making the reservation.

3. Method of payment, rate quoted and banquet contract number.

B. FUNCTION SHEET / CONTRACT

A pre-numbered function sheet or contract (Function Reservation

Form attached) must be completed as a confirmation of each function
and a record of all relevant information. If the function cost exceeds US$
500 the Financial Controller must approve the credit before contract is
issued.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 11 PAGE 149
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Function Revenue General By: Drs. A. Agus Purwanto, MM

All issued function sheets or contract must be recorded in a logbook in

numerical sequence, and must contain the guest‘s name, type of function
and event date.

1. The original and second copy will be given to the guest with a
letter asking to him to sign and return second copy.

2. Third copy will be filed numerically in pending file in the Food

and Beverage Department.

When the function sheet/contract is signed and returned by the guest,

information concerning the function will be entered into the Function
Diary in ink.

Refer to Function Reservation Form attached.

C. WEEKLY FORWARD PLAN

The Food and Beverage Manager will use the function sheets/contracts
to produce a weekly forward plan. Copies of this plan will be distributed
to all relevant departments any changes will be circulated by memo with
a cross-reference to the function sheet/contract number.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 11 PAGE 150
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Function Revenue General By: Drs. A. Agus Purwanto, MM

FUNCTION RESERVATION FORM

Function Booking No. _____________________ No.: xxxxxxxxxx

Company Name ______________________________ Contact Name _________________________________

Company Address ______________________________ Telephone _________________________________
____________________________________________ Fax No. _________________________________

[ ] Half-Day Package [ ] Full Day Package [ ] Cost Indicated Below Start Date:___________ End Date: _________
Date Time Function Name Room Name Room Layout No. Person Costs

Package Include:
HALF DAY: FULL DAY:
Morning Coffee Break Morning Coffee Break
Lunch Lunch
Afternoon Coffee Break Afternoon Coffee Break
Meeting Room Meeting Room
Accommodation
Dinner
Breakfast
Conference/Audio Visual Requirements Accommodation Requirements
Provided Free of Charge: Flipchart and pens; Arrival Date: _______________ Departure date: ________________
Overhead Projector; Whiteboard Pens; Pointer
Singles _____@ $. __________ Doubles_______@ $. ____________
IF NOT F.O.C: Twins ______@ $. __________ Suites ________@ $. ____________
Overhead Projector [ ] $.___________/day Others __________________________________________________
LCD Projector [ ] $. ___________/day __________________________________________________
Television [ ] $. ___________/day __________________________________________________
Video Player/Recorder [ ] $.___________/day __________________________________________________
Others;_________________$. __________/day
Special/VIP Requirements Accounting Instructions
[ ] Total account to company [ ] Rates Confidential
[ ] Total Account to individuals [ ] Payment on Departure
[ ] Room only to company [ ] Room to Individuals
[ ] Others:__________________________________________

To guarantee your reservation:

Return the copy to the hotel by_______________ Send a deposit of ____________to the hotel by_________________________

Send a rooming list to the hotel by____________ Signature_________________________________ Date __________________

All rates include a service charge and tax. Rates listed are per room per night unless otherwise stated.
Please check the above and, if there are any discrepancies, please contact Tel: +62 361 751369; Fax: +62 361 752673
immediately.
Please refer to the reverse of this form for all contractual conditions, including our cancellation policy

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 12 PAGE 151
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA Function
Function Revenue Requisition and By: Drs. A. Agus Purwanto, MM
Return Sheet

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPPPOSE
The Function Requisition and Return Sheet are deigned to:

A. Record banquet sales, which may be set at specifically, reduced prices.

B. Control any beverage transferred from the Bar into the public room area.

C. Ensure that the actual consumption corresponds to the sales for each function.

D. Eliminate pilfering by ensuring return of unconsumed beverages to stock.

Refer to the Function Requisition and Return Sheet attached

II. CRITERIA

A separate Function Requisition and Return Sheet must be used for each
banquet and private party. The total actual sales on the sheet should correspond
with the money collected or the charges made.

III. PROCEDURES
A. The heading of Function Requisition and Return Sheet must be included :

1. Date
2. Function Room
3. Name of Function
4. Outlet or store supplying the beverages
5. Function contract number
6. Function check number

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 12 PAGE 152
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA Function
Function Revenue Requisition and By: Drs. A. Agus Purwanto, MM
Return Sheet

B. The Function Requisition and Return Sheet will also include columns for:

1. Item Number - entered from price list by Restaurant Manager

2. Name of Beverage - entered from price list by Restaurant
Manager
3. Unit (drinks or bottle size) - items required for function
4. Amount Issues - items required for function
5. Amount Returned - entered by Restaurant Manager or
Storekeeper at the end of function, when unconsumed beverages
are returned.
6. Amount Sold - calculated by Restaurant Manager (amount issued
minus amount returned)
7. Unit Actual Sales - entered from banquet function contract
8. Total Actual Sales - calculated by Restaurant Manager (Amount
Sold multiplied by Unit Actual Sales)
9. Unit Potential Sales - entered from beverage price list by Cost
Controller.
10. Total Potential Sales - calculated by Cost Controller (Amount
Sold multiplied by Unit Potential Sales)

C. The Restaurant Manager will compile the headings and first four columns.

D. All three copies of the sheet will be signed as appropriate and taken to
the outlet or store supplying the beverages.

E. After the function, any unconsumed liquor should be returned to the

outlet or store. The Restaurant Manager or Storekeeper will check off the
unconsumed liquor in the “Amount Returned” column and sign the
sheet.

F. The Restaurant Manager will:

1. Subtract the amount returned from the amount issued to

calculate the amount consumed/sold, and

2. Multiply the amount sold by the actual unit sales price to calculate
the actual banquet sales.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 12 PAGE 153
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA Function
Function Revenue Requisition and By: Drs. A. Agus Purwanto, MM
Return Sheet

G. The Restaurant Manager or Head Waiter will record the actual banquet
sales on a banquet check.

H. The original Function Requisition and Return Sheet will then be sent to
the Cost Controller, who will :

1. Take the bottle sales from the sheet and record them on the
perpetual record as being issued when the items are taken from
the storeroom, and

2. Complete the “Potential Sales/Unit” and “Potential

Sales/Total” columns and ensure that all required signatures are
on the bottom of the sheet.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 12 PAGE 154
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA Function
Function Revenue Requisition and By: Drs. A. Agus Purwanto, MM
Return Sheet

FUNCTION REQUISITION AND RETURN SHEET

FUNCTION:  ____________________________                 DATE: _____________________ 

FUNCTION ROOM: ________________________ FUNCTION CONTRACT NO.: __________________
OUTLET: ____________________________ CHECK NO.: ___________________

Item Amount  Actual Sales  Potential Sales 

No. Description  Unit 
Issued  Return  Sold  Unit  Total  Unit  Total 
1 2 3 4 5 6 7 8 9 10

ISSUES: RETURNS:

Requisitioned by:___________________________ Stock Returned by: __________________________

Issued by: _________________________________ Received in Service Bar/Store by: _____________

Received by: _______________________________ Approved by: _______________________________

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 13 PAGE 155
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Function F & B
Function Revenue By: Drs. A. Agus Purwanto, MM
Revenue Control

HOTEL ACCOUNTING STANDARD MANUAL

I. PROCEDURES
A. BANQUET DEPARTMENT SALES SUMMARY

The banquet department sales summary is used to analyze complete banquet

sales for each function served on particular day.

1. Each day, the Banquet Department in Sun Paradise Hotel be

handled by “Restaurant Manager” will prepare the sales
summary for all banquet functions served.

2. The original will be sent to the Front Desk with the banquet
service checks for validation by the Front Desk accounting
computer.

3. After validation, the Front Desk will send the original to the Cost
Controller; attaching each individual Function Requisition and
Return Sheet and each guest check for verification.

4. After the Function Requisition and Return Sheet has been

verified and reconciled to the guest check, the Cost Controller
will verify that all banquet bills and contracts have been received.
This is done by checking the contract numbers against the
Banquet Department’s by banquet contract logbook or function
diary.

B. CASH/CREDIT CARD/ROOM CHARGE PROCEDURES

1. CASH SALE WITH DRINK TICKET

a. Drink tickets will be sold in different colors, with each color

representing a different monetary value or beverage items.

b. Drink tickets will be recorded in numerical sequence by the

Accounting Department and issued to the Restaurant Manager, who
will sign for the number of tickets received.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 13 PAGE 156
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Function F & B
Function Revenue By: Drs. A. Agus Purwanto, MM
Revenue Control

c. The Restaurant Manager will then issue the required tickets to

Cashier.

d. The guest will buy drink tickets from the Cashier.

e. The Bartender will collect the drink ticket from the guest when the
drink is served. The drink ticket will be deposited in a locked box.

f. After the function, the Bartender will submit the tickets to the
Cashier, which will total the cash receipts and reconcile the tickets
with the cash received.

g. The Cashier will then prepare the cash turn-in and deposit it, with
the first and last ticket. The cash receipts must NEVER be turned
over to the Restaurant Manager.

h. The General Cashier will submit the tickets and a cashier’s report to
the Cost Controller, who will calculate the potential sales on the
Function Requisition and Return Sheet and compare total money
received to expected sales.

i. Any discrepancies between actual cash sales and expected cash sales
must be reported to the Financial Controller.

2. CASH SALE WITHOUT DRINK TICKET

a. On a cash bar without ticket sales, the guest will pay the Bartender
for the Drink. The Bartender is accountable for all moneys received.

b. At the end of the shift or function, the Bartender will make separate
cash turn-in to the Front Desk.

c. The Restaurant Manager will use the Function Requisition and

Return Sheet to calculate the expected sales value of merchandise
consumed. The Cost Controller will verify this calculation.

d. Discrepancies between actual cash sales and expected cash sales

should be reported to Financial Controller.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 13 PAGE 157
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Function F & B
Function Revenue By: Drs. A. Agus Purwanto, MM
Revenue Control

3. FOOD SALES

a. The Restaurant Manager will record the number of persons and the
value of food sales on each Function Requisition and Return Sheet.

b. The Kitchen Chef will approve the accuracy of these figures and
sign the appropriate part of the Function Requisition and Return
Sheet.

C. INVOICE VERIFICATION

The Accounts Receivable Clerk will verify the accuracy of the invoice
before it is sent to the guest, using relevant documentation such as
function sheet or contract etc.

To ensure that an invoice has been raised for every function, the amount
will be written next to the function in the Function Diary.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 14 PAGE 158
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Telephone/Fax/Email Control and
By: Drs. A. Agus Purwanto, MM
Revenue Procedures

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
Management will review the monthly cost of sales figures to identify revenue
losses or cost increase for local and long – distance telephone/fax services
provided to guests. Hotels with computerized telephone system will ensure that
staff fully acquainted with the system. The Financial Controller is responsible for
training appropriate staff in charging for these services.

II. CONTROL

A. REVENUE CONTROLS

The General Manager will ensure consistency of rates is allowed by government

and commonly used by other hotel in Indonesia.

The Sun Paradise Hotel will decide cost of sales is 65% after put Value Added
Tax from telephone company price, and no other charges (no tax and service
charge).

The Financial Controller will instruct the Income Auditor and Front Office staff
(Operator) on using relevant printouts for posting and control purpose.

1. The Night Auditor will reconcile the telephone printout, and then total the
charges with the Front Office (Operator) balance, ensuring all charges have
been posted.

2. The Income Auditor will spot check the pre-programmed prices and signs
the relevant printout.

3. End-of-month telephone computer printout balances will be recorded in a

logbook.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 14 PAGE 159
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Telephone/Fax/Email Control and
By: Drs. A. Agus Purwanto, MM
Revenue Procedures

A. ACCOUNTING CONTROLS

1. Telephone Invoices

The Accounting Department will have a telephone plan indicating all extensions.

a. The Accounting Clerk must check the telephone company invoice against the
extension numbers, reconciling the charges with the traffic sheet or
computer printout.

b. Invoices and charges for faxes will be reconciled with log-prints.

c. In complicated cases, hotel record must be reconciled against telephone

company invoices for five (5) days during the billing period. These must be
noted on the relevant invoices or records.

2. Monthly Analysis

The Financial Controller will calculate a monthly cost of sales percentage to

document as follows:

Month Revenue Cost C.O.S. % Prior Year %

January
February
March
April
May
June
July
August
September
October
November
December

Variances above one (1) percent must be investigated and documented.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 14 PAGE 160
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Telephone/Fax/Email Control and
By: Drs. A. Agus Purwanto, MM
Revenue Procedures

C. MANAGEMENT USE OF TELEPHONE / FAX

1. Use of these services will be listed separately for review and approval
by the General Manager and Financial Controller.

2. The Accounting Department must investigate high-cost phone calls

and document reasons.

D. TELEPHONE CARD

1. Cost of Sales

The cost of sales of telephone card should be 65% from buying the
telephone card from the suppliers.
.
2. The sales should be under “Shop or Drugstore” sales NOT under
telephone sales.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 15 PAGE 161
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Telephone/Fax/Email Telephone Coin
By: Drs. A. Agus Purwanto, MM
Revenue Boxes

HOTEL ACCOUNTING STANDARD MANUAL

I. PROCEDURES
When the Hotel receives all telephone box revenues, the telephone coin boxes
will be emptied by two (2) employees who must count and sign for the cash.

When the Hotel receives commission only from the telephone boxes, an
Accounting Clerk witness emptying of the coin boxes, and records the cash
amount in a logbook. Where a meter is involved, the meter information will
also be posted in the logbook, and the commission invoice will be reconciled
against it.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 16 PAGE 162
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Leisure Club Controls and
By: Drs. A. Agus Purwanto, MM
Revenue Procedures

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
Hotels providing leisure club facilities must establish procedures as described
below to capture all revenues.

II. PROCEDURES
A. Membership List

We will maintain a membership list with names, address, billing

address, membership renewal dates and any pertinent information.

B. Admission to Facilities

1. The pre-numbered membership cards or pre-numbered tickets

must be printed by and external company. The company
invoice must be state the number of cards and the number
range.

2. The pre-numbered cards must be stored in a secure place

accessible only to the Financial Controller.

3. Each member must sign a membership card, which will then

be laminated.

4. At the club entrance members must show their cards and sign
their names and numbers in a “Daily Log Showing Entry”
and exit times.

5. If guest in the house, use the facilities club without charge,

they must sign their names and room numbers in the entry log.
The Accounting Department should spot check names against
room numbers, and document spot checks in the entry log.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 16 PAGE 163
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Leisure Club Controls and
By: Drs. A. Agus Purwanto, MM
Revenue Procedures

6. Daily usage charges must be displayed in clear view of guest.

The amount charged for daily usage must be entered beside
the guest’s name on the entry log. Upon payment, the guest
must be provided with a pre-printed ticket.

C. SPA & CLUB INVENTORY

1. If the towels or clothing is sold through the spa & club, a

perpetual inventory must be maintained, along with a daily
sales log. A monthly inventory must be completed and verified
against the perpetual inventory, with all discrepancies
accounted for.

2. For Inventory security, must be maintained all times to

prevent loss.

3. For all revenue will be used the Miscellaneous Charge or

Special Charge Form will be used.

D. ACCOUNTING

1. Because almost all leisure facilities in L’anmien Resort are

rented by second party, so only “Spa & Beauty Treatment”
will be not established in the separate profit and loss
statement, because non-profit department. All revenue and
cost will be recorded into the appropriate accounts.

2. For Baby Sister will make daily charge report and submit to
Front Desk.

3. For other leisure clubs, the Accounting Department is

responsible for billing, account receivable and collection of all
membership dues, advising the Financial Controller of unpaid
amounts.

4. The Income Auditor must be review the entry log to ensure

only authorized members are allowed entry and that unpaid
membership are canceled or those members refused entry.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 16 PAGE 164
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Leisure Club Controls and
By: Drs. A. Agus Purwanto, MM
Revenue Procedures

5. An inventory must be taken of the pre-numbered cards and

tickets, and the Account Supervisor will makes a reconciliation
between the pre-numbered cards/tickets sold and revenue
booked.

6. The Income Auditor will verify daily charges entered on the

entry log against the attendants’ report.

E. INSPECTION BY MANAGEMENT

At unscheduled intervals (and at least weekly), a member of senior

management should check the entry log to verify the number of
members using the spa & club, then sign the log as documentation of
the check. Check of member signatures is also recommended.

In case of daily charges, management should perform spot checks by

asking the attendants some bill or logbook. These are for leisure with
condition percentage form the revenue (if will any on future).

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 17 PAGE 165
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Other Income General By: Drs. A. Agus Purwanto, MM

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE
Other Income is comprised of all non-operating revenues and is subject to the
same degree of accountability and controls as other forms of revenue. The Other
Income areas discussed in these Standard Operating Procedures are not
exhaustive. The Financial Controller must establish internal control procedures
which will ensure complete control over revenue and costs.

II. PROCEDURES
All cash revenues from Other Income must be recorded through the Front
Office HOTEL System and posted against separate folios [called “Cash –
Sales”]. Other Income must be posted as revenue, and expenditures posted as
cost.

Cost of sales percentages may indicate loss of revenue. Therefore, calculation

and review of cost of sales percentages are recommended for all Other Income.

The Financial Controller should list the cost of sales percentages on a 12-month
cycle for identification of any trends.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 18 PAGE 166
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Other Income Store Rental By: Drs. A. Agus Purwanto, MM

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
Rentals of available Hotel space may be assessed at a fixed rate or at a percentage
of the vendor’s sales, and supported by current agreements.

II. PROCEDURES
A. Lease agreements must be approved by Managing Director and filed in the
Accounting Department.

B. Billing of rental spaces must be through routine accounts receivable

procedures. If rental is percentage of vendor’s sales income, yearly financial
statements must be obtained from the vendor (and, if possible, authorized by
external auditors) to verify the vendor’s income and rental percentage, based
on the vendor’s sales income.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 19 PAGE 167
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Other Income Foreign Exchange By: Drs. A. Agus Purwanto, MM

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA

As a service to Hotel guest only, foreign currency may be converted into local
currency. The rates of exchange will be display in the Front Office, where
allowed by Local Law.

II. PROCEDURES

A. The Guest Service Agent will maintain a booklet with pre-number vouchers
with indicate the guest’s name, room number and calculation of the
conversion rates. The vouchers will be signed by the guests and the Guest
Service Agent. Also Refer to Foreign Currency Form attached.

B. All rates of exchange will be calculated daily against the buying rate of the
bank and a percentage to cover additional bank charges. The buying rates of
the bank will be obtained from the local bank.

C. Vouchers will be reviewed by the Account Supervisor daily to ensure

correctness.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 19 PAGE 168
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Other Income Foreign Exchange By: Drs. A. Agus Purwanto, MM

CURRENCY VOUCHER

Room Nbr :
Guest Name :
Date :
No : 00001

Nominal Rate Serial Number of Bank Notes/Traveler Cheques Amount

TOTAL

Guest Service Agent Guest Signature :

Copy : Guest/Fin/FO

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 20 PAGE 169
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Other Income Laundry Revenue By: Drs. A. Agus Purwanto, MM

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE
Laundry and valet service are normally provided to guests, and may be
performed by an outside company or the Hotel’s laundry personnel. Laundry
services may also be provided for Hotel’s employees’ uniforms, depending on
hotel practices.

II. PROCEDURES

A. RATES OR PRICES

Guest rates for laundry/valet services should include a

surcharge above hotel cost.

B. GUEST CHARGES

1. A traffic sheet must be prepared before routing guest

laundry and use separate sheet for in-house laundry, if
we are sending both laundries together to outside
laundry. This sheet will followed up:

a. Record guest laundry by name and room number

b. Serve as a checklist for laundry invoice payment.
c. Provide an additional crosscheck for the Night
Auditor concerning laundry charges to the
Guest’s room folio.

2. Upon return of the guest’s laundry, all charges must be

posted on the Front Desk HOTEL Computer System and
checked off on the Front Desk copy traffic sheet.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 20 PAGE 170
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Other Income Laundry Revenue By: Drs. A. Agus Purwanto, MM

C. REVENUE CONTROLS

The General Manager will ensure consistency of rate is

competitive with other hotel around Area, so the budget
revenue will be covered.

The L’anmien Resort & Spa has decided cost of sales is 50 %

before Tax and Service Charge.

1. The Financial Controller will instruct the Income

Auditor and Housekeeper to use properly charge into the
“Laundry Charge Form”.

2. The Laundry Manager has to prepare “Summary of

Laundry Sales”, each day and submits to the Front
Desk together with charge forms.

3. The Night Auditor will to reconcile the Summary of

Laundry Sales with the HOTEL computer printout, to
ensure all charges have been posted.

4. Every morning the Income Auditor will spot check the

pre-programmed prices and signs the relevant printout
from SMILE Computer System.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 20 PAGE 171
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Other Income Laundry Revenue By: Drs. A. Agus Purwanto, MM

D. ACCOUNTING CONTROLS

1. Laundry Charge Forms

The Accounting Department has to control between

guest laundry and house laundry. The Housekeeper has
to inform to Financial Controller “Basic Cost“ each
items, in order to make easy for department charging for
linen and uniform.

1.1 Guest Laundry invoices will be charged to the Cost of

Guest Laundry account.

1.2 Employee Laundry invoices will be distributed to the

Laundry Expense account of the appropriate department.

a. The cost controller must check and record all

requisition issued by Laundry Department, will
be charged as House Laundry, and then
distributed to other department.

b. The House Laundry has to record the items to

laundry and end-of-month will to send to
Accounting Department cq Cost Controller.

c. Guest Laundry Sales have to use “Laundry

Charge Form”, and be summarized each day.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 20 PAGE 172
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Other Income Laundry Revenue By: Drs. A. Agus Purwanto, MM

2. Monthly Analysis

The Financial Controller will to calculate a monthly cost of

sales percentage to document as follows:

Month Revenue Cost C.O.S % Prior Year %

January
February
March
April
May
June
July
August
September
October
November
December

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 21 PAGE 173
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA PROCEDURES
Other Income Foreign Exchange By: Drs. A. Agus Purwanto, MM

ACCOUNTING DEPARMENT

I. CRITERIA

As a service to Hotel guest only, foreign currency may be converted into local
currency. The rates of exchange will be display in the Front Office, where
allowed by Local Law.

II. PROCEDURES

A. The Guest Service Agent will maintain a booklet with pre-number vouchers
with indicate the guest’s name, room number and calculation of the
conversion rates. The vouchers will be signed by the guests and the Guest
Service Agent. Also Refer to Foreign Currency Form attached.

B. All rates of exchange will be calculated daily against the buying rate of the
bank and a percentage to cover additional bank charges. The buying rates of
the bank will be obtained from the local bank.

C. Vouchers will be reviewed by the Account Supervisor daily to ensure

correctness.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 21 PAGE 174
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA PROCEDURES
Other Income Foreign Exchange By: Drs. A. Agus Purwanto, MM

CURRENCY VOUCHER

Room Nbr :
Guest Name :
Date :
No : 00001

Nominal Rate Serial Number of Bank Notes/Traveler Cheques Amount

TOTAL

Guest Service Agent Guest Signature :

Copy : Guest/Fin/FO

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 22 PAGE 175
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA PROCEDURES
Other Income Laundry Revenue By: Drs. A. Agus Purwanto, MM

ACCOUNTING DEPARMENT

I. PURPOSE
Laundry and valet service are normally provided to guests, and may be
performed by an outside company or the Hotel’s laundry personnel. Laundry
services may also be provided for Hotel’s employees’ uniforms, depending on
hotel practices.

II. PROCEDURES

A. RATES OR PRICES

Guest rates for laundry/valet services should include a

surcharge above hotel cost.

B. GUEST CHARGES

1. A traffic sheet must be prepared before routing guest

laundry and use separate sheet for in-house laundry, if
we are sending both laundries together to outside
laundry. This sheet will followed up:

a. Record guest laundry by name and room number

b. Serve as a checklist for laundry invoice payment.
c. Provide an additional crosscheck for the Night
Auditor concerning laundry charges to the
Guest’s room folio.

2. Upon return of the guest’s laundry, all charges must be

posted on the Front Desk HOTEL Computer System and
checked off on the Front Desk copy traffic sheet.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 22 PAGE 176
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA PROCEDURES
Other Income Laundry Revenue By: Drs. A. Agus Purwanto, MM

C. REVENUE CONTROLS

The General Manager will ensure consistency of rate is

competitive with other hotel around Area, so the budget
revenue will be covered.

The L’anmien Resort & Spa has decided cost of sales is 50 %

before Tax and Service Charge.

1. The Financial Controller will instruct the Income

Auditor and Housekeeper to use properly charge into the
“Laundry Charge Form”.

2. The Laundry Manager has to prepare “Summary of

Laundry Sales”, each day and submits to the Front
Desk together with charge forms.

3. The Night Auditor will to reconcile the Summary of

Laundry Sales with the HOTEL computer system
printout, to ensure all charges have been posted.

4. Every morning the Income Auditor will spot check the

pre-programmed prices and signs the relevant printout
from SMILE Computer System.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 22 PAGE 177
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA PROCEDURES
Other Income Laundry Revenue By: Drs. A. Agus Purwanto, MM

D. ACCOUNTING CONTROLS

1. Laundry Charge Forms

The Accounting Department has to control between

guest laundry and house laundry. The Housekeeper has
to inform to Financial Controller “Basic Cost“ each
items, in order to make easy for department charging for
linen and uniform.

1.1 Guest Laundry invoices will be charged to the Cost of

Guest Laundry account.

1.2 Employee Laundry invoices will be distributed to the

Laundry Expense account of the appropriate department.

a. The cost controller must check and record all

requisition issued by Laundry Department, will
be charged as House Laundry, and then
distributed to other department.

b. The House Laundry has to record the items to

laundry and end-of-month will to send to
Accounting Department cq Cost Controller.

c. Guest Laundry Sales have to use “Laundry

Charge Form”, and be summarized each day.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 22 PAGE 178
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA PROCEDURES
Other Income Laundry Revenue By: Drs. A. Agus Purwanto, MM

2. Monthly Analysis

The Financial Controller will to calculate a monthly cost of

sales percentage to document as follows:

Month Revenue Cost C.O.S % Prior Year %

January
February
March
April
May
June
July
August
September
October
November
December

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 23 PAGE 179
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA PROCEDURES
Other Income Salvage Sales By: Drs. A. Agus Purwanto, MM

ACCOUNTING DEPARMENT

I. PURPOSE
When Hotel-owned supplies are no longer usable, they may be sold as salvage.
All salvage sales must be approved in advance and documented.

II. PROCEDURES
A. Pricing

1. Normally, the General Manager and Financial Controller will price

salvage items, assisted by the Housekeeper, Maintenance Engineer,
etc.

2. When the General Manager or Financial Controller, or their

relatives, purchase salvage items, the Chief Executive Officer must
also approve pricing.

3. Competitive bids must be taken for sales of items with an original

cost over US $ 1,000, or for bulk sales (furniture, etc.).

4. Before any charitable donations of salvage items, the Chief

Executive Officer must give written approval.

B. Required Records

A three-part receipt must be prepared for all salvage sales:

1. The original will be given to the purchaser as evidence of ownership.

2. Copy #1 will be attached to a miscellaneous charge voucher posted at

Front Office HOTEL System (then sent to the Financial Controller if
necessary for recording asset deletion).
3. Copy #2 will be retained by the General Manager or Financial Controller
in a permanent chronological file as a record of the sales.

C. Salvage Sale Inventory

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL III - 23 PAGE 180
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA PROCEDURES
Other Income Salvage Sales By: Drs. A. Agus Purwanto, MM

The General Manager and Financial Controller will prepare an inventory list
of all items for sale, showing the original/estimated price and closing
inventory. The General Manager and Financial Controller will sign and file
the list as a record of the sales.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 1 PAGE 181
ACCOUNTING
STANDARD
MANUAL Effective:
AREA PROCEDURES
Purchasing and The Purchasing
By: Drs. A. Agus Purwanto, MM
Payment Cycle

ACCOUNTING DEPARMENT

1. CRITERIA:
The purchasing cycle consist of all elements involved in the purchase of goods and services,
from determining need to final used or sale. All elements together will forms the complete
cycle for internal controls.

2. PROCEDURES:

A. Responsibilities of Personnel Involved in the Purchasing Cycle

1. Ensure that goods comply with orders and invoices and are of acceptable quality.

2. Record all transactions on appropriate forms such as Purchase Orders, requisition

notes and delivery notes that may type into HOTEL Back Office System.

3. Pay only the agreed-upon price for what was actually received, and record the
expenditure in the correct accounting period by payment or accrual to the
HOTEL Back Office System.

4. Store goods immediately and secure against unauthorized use.

5. Verify financial records both randomly and routinely. The Financial Controller
should also perform independent verifications to ensure that the internal control
system is still in place.

6. Use the Daily Receiving Log to identify the sequence of the receiving function
and to record petty cash purchases of substantial value (Refer to “Receiving
Procedures).

7. Sign the relevant documents as evidence that the above checks have been
performed.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 1 PAGE 182
ACCOUNTING
STANDARD
MANUAL Effective:
AREA PROCEDURES
Purchasing and The Purchasing
By: Drs. A. Agus Purwanto, MM
Payment Cycle

B. Vendor Selection:

The purchasing cycle starts with the selection of a potential supplier. If orders are
recurring, the Department Head or purchaser (if assigned) will conduct and
document a quarterly market survey to substantiate vendor choice.

In the case of a one-off order, at least three (3) quotations must be obtained, with
selection depending upon the level of pricing, quality, consistency and service.

Vendor choices must be substantiated on appropriate documents.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 2 PAGE 183
ACCOUNTING
STANDARD
MANUAL Effective:
AREA PROCEDURES
Purchasing and The Purchasing
By: Drs. A. Agus Purwanto, MM
Payment Cycle

ACCOUNTING DEPARMENT

1. CRITERIA
Hotels may use contract purchasing when it requires a specific item or quality level not
normally carried by the vendor and some purchase guarantee is required to protect the
vendor’s special inventory investment.

Contract purchasing agents a particular vendor exclusive right to provide a category or

categories of goods or services to Lagoi Bay Resort, normally in return for some preferential
treatment in terms of pricing or service.

Purchasing contracts are not recommended unless:

A. They will bring cost and service benefits which could not otherwise be obtained, or

B. A contractual commitment is necessary to obtain the desired goods or services from the
vendor, and no alternative is available.

2. PROCEDURES
Purchasing agreements are legally binding CONTRACTS and subject to the same policy
and procedural requirements as any other contract.

A. These contracts must be initialed by the Chief Executive Officer prior to authorization to
hotel General Manager.

B. The term of purchasing contracts shall not extend beyond one year.

C. All current contracts must be filed in the Accounting Department. A record must be
maintained to enable verification of received invoices.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 3 PAGE 184
ACCOUNTING
STANDARD
MANUAL Effective:
AREA PROCEDURES
Purchasing and The Purchasing
By: Drs. A. Agus Purwanto, MM
Payment Cycle

ACCOUNTING DEPARMENT

1. PURPOSE:
To a significant degree, purchasing is controlled by budgetary constraints. However,
numerous other factors must be considered in managing an effective and efficient
purchasing programme.

2. CONTROLS:
A. Purchase Timing

Seasonal needs must be anticipated and the lead time between ordering and receiving
must be considered. Accurate records must be maintained of existing inventory levels as
well as historical and projected usage/needs. For every item, a minimum/maximum
inventory value will be calculated and recorded on the computerized bin cards. In the
case of food and beverage items, a separate listing must be produced by the Food and
Beverage Controller and authorized by the Food and Beverage Manager.

B. Economic Order Quantities

The vendor’s pricing structure and transportation cost must be considered in ordering.
The most economical quantity may be determined by referring to the per-unit cost of
various order quantities.

C. Inventory Balance

Imbalance within a given inventory (for example 1,000 cups and no saucers) results in
needless direct expense and inventory carrying costs.

There is a real financial cost involved in carrying inventory. This cost can be equated at
least to the cost of borrowing money from the bank.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 4 PAGE 185
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA PROCEDURES
Purchasing/Receiving Authorization snd
By: Drs. A. Agus Purwanto,
Procedures Approvals MM

ACCOUNTING DEPARMENT

I. CRITERIA
Initial purchasing controls are dependent upon a system of authorizations and
approvals. Approval of the annual operating budget and capital expenditure
budget establishes expenditure parameters for a Hotel. This approval does not,
however, constitute a direct authority to commit or expend funds. Delegation of
purchasing authority must be in writing and approved by the General Manager.

II. APPROVAL REQUIREMENTS

A. Food and Beverage Purchases

1. Routine, day – to – day purchases will be approved by the Food

and Beverage Manager.

2. Daily fresh food ordered by the Kitchen Chef should be listed on a

Market List, which is signed by the Kitchen Chef and approved by
the Food and Beverage Manager Refer to Daily Market List
Form

3. Purchase Orders are not required for food and beverage purchases.
Food and Beverage Order forms pre-numbered and approved by
the Food and Beverage Manager, will be used for these purchases.
Refer to Food & Beverage Order Form

Food and Beverage Orders should be used mainly to provide

internal records.

B. Operating Purchases

1. The purchase of supplies, maintenance/repair items, operating services

and similar expenditures of a recurring, routine nature must be approved
by the responsible Department Head, Financial Controller and the
General Manager, and must be within the limitation of the Hotel’s annual
budget.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 4 PAGE 186
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA PROCEDURES
Purchasing/Receiving Authorization snd
By: Drs. A. Agus Purwanto,
Procedures Approvals MM

2. For unusual or exceptional expenditures, the authorizing manager must

obtain the General Manager’s approval.

C. Lease and Contract Purchases

The signatures of Chief Executive Officer and General Manager are required
for the approval and execution of a lease or other contractual commitment.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 4 PAGE 187
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA PROCEDURES
Purchasing/Receiving Authorization snd
By: Drs. A. Agus Purwanto,
Procedures Approvals MM

FOOD & BEVERAGE ORDER

No. ________________
Date:_______________

To: __________________________________ CONFIRMED: [ ] Phone

Company Address: [ ] Salesman
_____________________________________ [ ] Letter
_____________________________________
_____________________________________

Quantity Stock
Description Unit Price Total
Ordered Received Number

Ordered by_______________________ Approved by __________________________

Food and Beverage Manager

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 5 PAGE 188
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Purchasing/Receiving Purchase Order
By: Drs. A. Agus Purwanto, MM
Procedures Control

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE
Purchase Orders should be pre-numbered and are required for all purchase other
than food and beverage orders, as well as daily fresh items. The Purchase Order
serves as the:

A. Order approval document

B. Vendor order or confirmation
C. Department Head or Purchasing Manager’s record
D. Receiving document
E. Match – up for invoice verification and payment, and accruals

Refer to Purchase Order Forms

II. PROCEDURES
With minor variations, the following system can be applied to all purchasing
situations.

A. Custody and Usage Control

The General Manager will be responsible for custody and use of Purchase
Orders. His Secretary will keep unused Purchase Orders in a secure storage
area and record their use in a Purchase Order Logbook (Refer to Form
Purchase Order Logbook). The Food and Beverage Manager will maintain
a separate series of orders for food and beverage purchases, controlled in the
same manner.

For capital expenditures a separate Purchase Order pack must be used. Refer
to the Capital Expenditures section of the Standard Operating Procedure.

B. Purchase Request
1. Except for food and beverage orders, Department Managers will
order via the Purchase Request Form, noting all costs and estimates

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 5 PAGE 189
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Purchasing/Receiving Purchase Order
By: Drs. A. Agus Purwanto, MM
Procedures Control

on the form. The Department Manager and Financial Controller

will sign the form before forwarding it to the General Manager for
approval. (Refer to Purchase Request Form)
2. Where the Food and Beverage Manager has purchasing authority,
the Food and Beverage Order and Daily Market List will be
initiated and signed by the Chef and the Food and Beverage
Manager. (Refer to Food and Beverage Order Form also Daily
Market List Form)
a. Separate orders must be written for each supplier.
b. All items must be included on the form before ordering.
C. Purchase Approval
Refer to the “Purchasing/Receiving Procedures – Authorization and
Approvals” procedure for approvals.
Where the Department Heads have purchasing authority, written approval
will be issued by the General Manager, based on hotel authority limits as
outlined by Managing Director.
D. Purchase Order Approval/Distribution
Purchase Orders must be approved by the General Manager and the
Financial Controller. The General Manager’s Secretary will enter Purchase
Order numbers and dates on the Purchase Request Form and distribute
copies of this form as needed. After the Purchase Order has been checked
for accuracy and signed, copies will be distributed to:
1. The Vendor
2. The receiving department (official receiving copy)
3. The Accounting Department for accrual
4. The General Manager’s Secretary
5. The originator
6. The Purchasing Department (if assigned)
For capital expenditure purchases, the #4 copy should be retained for the
Hotel’s capital expenditure file.

E. Order Receiving

Refer to “Purchasing/Receiving Procedures – Receiving Procedures”

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 5 PAGE 190
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Purchasing/Receiving Purchase Order
By: Drs. A. Agus Purwanto, MM
Procedures Control

ORIGINAL PURCHASE ORDER

NUMBER
No.: _________________________
GOODS WILL NOT BE ACCEPTED UNLESS THIS
PURCHASE ORDER NUMBER APPEAR ON ALL
INVOICES, PACKAGES, PACKING SLIPS AND BILLS OF
LADING

TO: ___________________________________ ___________________________

DELIVER TO
___________________________________ ___________________________
___________________________________ ___________________________

Date Request No. Delivery Required Vendor No. Account No. PHONE
SALESMAN
CONFIRMED LETTER
F. O.B PREPAID VIA DATE:_____
COLLECT
QUANTITY STOCK UNIT
NUMBER
DESCRIPTION PRICE
TOTAL
ORDERED RECEIVED

SPECIAL INSTRUCTIONS, PACKAGING ETC

1. Please acknowledge this order immediately giving price, if

not specified above, and full delivery information.
2. Show our order number on all invoices, packages, shipping
papers and correspondence
3. Packing slip showing contents and purchase order number
must accompany all shipments Financial Controller
4. Mail invoice in duplicate with bill of lading or express
receipt promptly other shipment
5. Monthly statement of account is required promptly after end
of each month
6. Discounts will be taken from date of invoice or receipt of
goods whichever is later

General Manager

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 5 PAGE 191
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Purchasing/Receiving Purchase Order
By: Drs. A. Agus Purwanto, MM
Procedures Control

PURCHASE ORDER LOGBOOK

Date P.O Department/ Receiver’s
Vendor Amount Initials/G.M
Number Name

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 5 PAGE 192
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Purchasing/Receiving Purchase Order
By: Drs. A. Agus Purwanto, MM
Procedures Control

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 6 PAGE 193
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Purchasing/Receiving Receiving
By: Drs. A. Agus Purwanto, MM
Procedures Procedures

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
The Receiving Clerk must verify the quantity and quality or condition of the
items ordered versus received, by comparing them to the approved Purchase
Order or Food and Beverage Order. The ordering department must be notified
of discrepancies. Receiving Clerk will be instructed in writing to return goods to
supplier where is no authorized Purchase Order or Food and Beverage Order.

Especially for Food and Technical items, the quality control of the items the
department requestor must involved on the receiving the items.

II. PROCEDURES
With minor variations, the following system can be applied to all receiving
situations.

A. The Open – Order File

When an order is placed, the #2 copy of the Purchase Order/Food and

Beverage Order or Daily Market List will be forwarded to the receiving
department(s). These will be filed in the open – order file, in alphabetical
order by vendor name.

B. The Daily Receiving Report

A Daily Receiving Report will be prepared daily in two copies. The report
numbers will be consecutive, beginning with 0001 on the first day of each
fiscal year. The receiving department will send the original copy to The
Accounting Department with Purchase Order/Food and Beverage Orders,
delivery notes/invoices, and freight/duty invoices attached. The duplicate
copy will be filed in the date order.

Refer to Daily Receiving Report Form attached

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 6 PAGE 194
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Purchasing/Receiving Receiving
By: Drs. A. Agus Purwanto, MM
Procedures Procedures

C. Receipt of Orders

Upon delivery of an order:

1. The vendor name and Purchase Order/Food and Beverage Order

number will be determined from the driver’s delivery receipt or
invoice, and the Purchase Order/Food and Beverage Order or
Daily Market List copies will be removed from the open – order
file.

2. The number of boxes or pieces will be counted before signing the

delivery receipt. All pieces must match the invoices/delivery notes.
The Executive Chef and receiver must inspect and sign for all
perishable items.

Prices must be extended and totaled on all delivery notes. This will
facilitate matching invoices with delivery notes and listing accruals
at period end.

3. With the next consecutive receiving number, the Purchase

Order/Food and Beverage Order number, vendor name,
invoice/delivery note number, and amount (if available) will be
entered on the Daily Receiving Report and classified per food item.

4. The following information will be entered on copy #2 of the

Purchase Order/Food and Beverage Order: the receiving number,
vendor number, account, food and beverage order and freight or
duty (if applicable)

5. The shipment will be counted/weighed (the Chef will assist with

perishables), and the data entered on copy #2 of the Purchase
Order/Food and Beverage Order. If quantities ordered and
received agree, the quantity received will be entered in the “Qty.
Rec’d” column, or the quantity will be circled. If quantities ordered
and received do not agree, the actual quantity will be entered in the
“Qty. Rec’d” column and circled in red, noting “over” or “short”.

Refer to Receiving Exceptions S.O.P

6. The shipment will immediately be forwarded to the appropriate

storeroom or work area.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 6 PAGE 195
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Purchasing/Receiving Receiving
By: Drs. A. Agus Purwanto, MM
Procedures Procedures

7. At the end of the day’s receiving hours, the Daily Receiving Report,
with attached Purchase Orders/Food and Beverage Orders and
invoices, will be delivered to the Accounting Department.

D. Storeroom Receiving

Upon receiving the shipment, the Storeroom Clerk will verify the receipt of
all items ordered by entering actual quantities in the “Qty. Rec’d” column of
Purchase Order/Food and Beverage Order copy #2. She/he will report all
overages/shortages to the receiving department, which will note them on the
same copy #2 and resolve any differences immediately.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 6 PAGE 196
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Purchasing/Receiving Receiving
By: Drs. A. Agus Purwanto, MM
Procedures Procedures

DAILY RECEIVING REPORT

FOOD AND BEVERAGE

Number _______________ Date ______________________

Receiving Order Invoice/Delivery Signature of

Supplier’s Name Amount
Number Number Note Number Receiver

OTHER THAN FOOD AND BEVERAGE

Number _______________ Date ______________________

Receiving Order Invoice/Delivery Signature of

Supplier’s Name Amount
Number Number Note Number Receiver

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 7 PAGE 197
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Purchasing/Receiving Capital
By: Drs. A. Agus Purwanto,
Procedures Expenditures MM

ACCOUNTING DEPARMENT

I. CRITERIA
The controls below are in addition to those in procedures titled “The Purchasing
Cycle”, “Contract Purchasing”, “Purchasing Order Controls/General” and
“Receiving Procedures/General”

II. PROCEDURES
A. Authorization and Approval

Before committing to a capital purchase, refer to the “Authorization and

Approvals” procedure in the other Standard Operating Procedure, and to
the Capital Expenditures section.

B. Vendor Selection

A minimum of three (3) bids must be obtained for capital purchases

when the materials alone exceed the equivalent of US $ 5,000 or the
materials and labor in combination exceed the equivalent of US $ 5,000

In the latter case, bids must be obtained for the materials and labor
portions of the job if the labor will exceed 20% of the total expenditures.
Competitive bids for lesser amounts then cited above are optional.

If three bids cannot be obtained due to local market conditions, the

General Manager must sign a statement to this effect, stating the
reason(s).

All bids and related correspondence/documents will be retained in the

Hotel’s capital expenditures file.

C. Contract Purchasing

Bids are required as in B, above

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 7 PAGE 198
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Purchasing/Receiving Capital
By: Drs. A. Agus Purwanto,
Procedures Expenditures MM

D. Purchase Order Controls

The Hotel will retain Purchase Order copy #4 in the capital expenditure file,
transcribing all receiving and payment information onto this copy.

E. Receiving

Damage, loss, substitutions, etc., must be reported immediately to the

General Manager and to the Engineer or Project Engineer, if assigned.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 8 PAGE 199
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Purchasing/Receiving Services and
By: Drs. A. Agus Purwanto, MM
Procedures Taxes/Licenses

ACCOUNTING DEPARMENT

I. PURPOSE
The system for authorizations, approvals and Purchase Orders for non-material
purchases (services, taxes, licenses and maintenance contracts) is the same as for
material purchases.

II. PROCEDURES
A. A Purchase Order for services, taxes, licenses and one-off contracts will be
prepared, noting a brief description of the service, tax/license or one-off
contract and the time period in the body of the Purchase Order. The
Purchase Order will be entered in the Purchase Order Log, as with any other
purchase.

B. A record will be maintained in the Hotel/General Manager’s office and

receiving numbers will be alphabetically prefixed or assigned from a series
not used by the receiving department(s).

The receiving record, along with Purchase Order copy #2 and the invoice, if
available, will be forwarded to the Account Payable Department. Copies #5
and #6 may be sent to the Purchasing Department and appropriate
Department Head.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 9 PAGE 200
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Purchasing/Receiving Open-Order File
By: Drs. A. Agus Purwanto,
Procedures Maintenance MM

ACCOUNTING DEPARMENT

I. CRITERIA

The open – order file consist of Purchase Order copies #2 and #3 which have
not yet received. The file shall be periodically reviewed.

Refer to the “Receiving Procedure/General” procedure.

II. PROCEDURES
A. Before the close of each accounting period, a representative of the
Accounting Department will review the open – order file for Purchase
Orders meeting the following criteria:

1. Food and beverage orders (provisions) over ten (10) days

2. Local purchases (not food and beverage) over one (1) month
3. All other purchases over two (2) months.

B. The Accounting representative will contact the appropriate Department

Head for follow-up or cancellation, then note results on the Purchase Order,
which he will initial and date.

C. All cancellations will be faxed or otherwise confirmed in writing to the

vendor. A copy of the cancellation will be attached to the Purchase Order,
which will be retained in the open – order file for thirty (30) days. An order
received after the cancellation must be reported immediately to the
appropriate Department Head.

D. For further reference, all cancellation Purchase Orders should be identified

as such in the numerical file.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 10 PAGE 201
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Receiving
General By: Drs. A. Agus Purwanto, MM
Exceptions

ACCOUNTING DEPARMENT

I. CRITERIA
A “receiving exception” is a receiving situation in which items ordered do not
exactly correspond to items received, regardless of the reason. Receiving
exceptions include:

A. Transportation Over/Shorts – when the number of pieces/weight does not

agree with manifest or bill or bill of lading.

B. Vendor Over/Shorts – when the number of pieces/weight is correct, but

quality/type of items received does not agree with items ordered or invoiced

When the Receiving Clerk encounters a receiving exception, he must

immediately establish its type and cause, then document the
overage/shortage for further processing.

II. PROCEDURES
Procedures for receiving exceptions depend upon the type and cause of the
overage or shortage. Refer to the “Transportation Over/Shorts” and “Vendor
Over/Shorts” procedures.

Failure of the receiving department to follow these procedures exactly may

seriously jeopardize the Hotel’s chances of filing claims against the freight carrier
or vendor.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 11 PAGE 202
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Receiving Transportation
By: Drs. A. Agus Purwanto, MM
Exceptions Overs/Shorts

ACCOUNTING DEPARMENT

I. PURPOSE
Transportation over/shorts occur when the number and/or weight of the
shipment do not agree with the corresponding freight manifest or bill of lading,
or when the shipment is damaged.

II. PROCEDURES
The following procedures will be used to establish the validity of a claim against
a freight carrier:

A. Receiving Clerk’s Responsibilities

No receiving employee will sign a delivery receipt before verifying the count
or weight against the freight manifest or bill of lading, and visually examining
the shipment for any obvious damage or signs of pilferage. If shortage or
damage is noted, the receiving employee will:

1. Note the shortage or the nature of damage on both the freight

company’s and the Hotel’s copies of the delivery receipt, and have
both copies signed by the receiver and the driver. The Hotel’s copy
is the prime document for any claim against the freight company.

2. Notify the freight company’s local representative of the shortage or

damage, and ask if the company wishes to inspect damaged goods.

3. Complete the receiving procedure as usual, showing only actual

goods received on Purchase Order copy #2. Rubber stamp
“Transportation Claim Pending” across the face of Purchase Order
copy #2.

4. Create two copies of a Transportation Claim Request. Refer to

“Transportation Claim Request”

a. FOR SHORTAGES, place the original in the on – order file

to be used as the receiving document should the missing

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 11 PAGE 203
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Receiving Transportation
By: Drs. A. Agus Purwanto, MM
Exceptions Overs/Shorts

items arrive in a later delivery. Attach the duplicate to

Purchase Order copy #2 and forward to the Accounting
Department as usual, attaching the invoice and the signed,
notated delivery receipt.

b. FOR DAMAGES, hold the original with the damaged

merchandise, pending inspection by the freight company’s
adjustor. Forward the duplicate to the Accounting
Department as above.

5. Hold the Original Transportation Claim Request.

a. FOR SHORTAGES, hold the request until missing items are

received, but not longer than ten (10) days. When the items
are received, process the Transportation Claim Request the
same as Purchase Order copy #2. If the items are not
received within ten (10) days of original order, mark the
Claim Request “Not Received” and send to the Accounting
Department.

b. FOR DAMAGES, hold the Transportation Claim Request

until damaged items have been inspected by a freight
company representative, then send the Claim Request and
freight company inspection report to the Accounting
Department.

B. Accounting Department’s Responsibilities

1. The Accounting Department will process vendor invoice involving

Transportation Claim Requests as if all items invoiced were resolved. The
duplicate Claim Request will be held in a “pending transportation claim”
file until the original request is forwarded from the receiving department
upon receipt of the missing items; after ten (10) days; or, in the case of
damage, after inspection by the freight carrier. If missing items are later
received, the original and duplicate Claim Request will be matched and
filed with Purchase Order copy #2 in the closed accounts payable file for
vendor payments.

a. FOR MISSING/SHORT ITEMS, the Accounting Department will

invoice the freight carrier, supporting the invoice with the original
Transportation Claim Request, the signed and notated delivery

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 11 PAGE 204
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Receiving Transportation
By: Drs. A. Agus Purwanto, MM
Exceptions Overs/Shorts

receipt and all documents and forms requested or provided by the

carrier.

b. FOR DAMAGED ITEMS, the Accounting Department will invoice

the freight carrier for the amount agreed upon with the carrier’s
adjustor and indicated on the carrier’s inspection report. The invoice
will be supported with the same documents as for missing/short
items, plus the completed inspection report.

2. The Hotel’s copy of the invoice will be supported with duplicates or

photocopies of the documentation listed above. Transportation claim will
be carried as other receivables, offset as a credit against the appropriate
expense, inventory or capital account.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 11 PAGE 205
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Receiving Transportation
By: Drs. A. Agus Purwanto, MM
Exceptions Overs/Shorts

TRANSPORTATION CLAIM REQUEST

Date Prepared __________________________
Purchase Order No. ___________________ Type of Claim:
Vendor No.__________________________ Over/Short [ ]
Vendor Invoice No. ___________________ Damage [ ]

Item Description Stock No. Quantity Unit Cost Total Cost

Total Claim

Carrier Name: ________________________ Weight/# Pieces per B/L _______________

B/L or Manifest # ____________________ Weight/# Pieces Delivered ______________
Date _______________________________ Over/(Short) _________________________

Prepared by __________________________ Approved by _________________________

Note: Attach signed delivery receipt and carrier inspection report (for damage only)

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 12 PAGE 206
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Receiving Vendor
By: Drs. A. Agus Purwanto, MM
Exceptions Overs/Shorts

ACCOUNTING DEPARMENT

I. CRITERIA
Vendor exceptions occur when the number of pieces and/or the weight received
agree with the freight manifest or bill of lading, but the quantity of individual
items received does not agree with the vendor invoice and/or the Purchase
Order.

II. PROCEDURES
A. Receiving Clerk’s Responsibilities

The receiving department will immediately report any shortages or

substitutions to the ordering department, and note only those items actually
received on Purchase Order copy #2. The receiving Clerk will circle in red
quantities which do not agree, and note “Over” or “Short”, with amounts.
He will note all items received but not listed on the Purchase Order as
“Over”, with the amount. Then he will process the Purchase Order, vendor
invoice and Daily Receiving Report in the usual manner. (See “Receiving
Procedure/General”).

B. Accounting Department’s Responsibilities

Upon receipt of a Purchase Order showing over/shorts, the Accounting

Department will prepare two copies of a Vendor Shortage Advice. The
original will be attached to the Purchase Order, becoming a permanent part
of the vendor payment actual payment to the vendor will be the invoice
amount plus or minus the total of the Vendor Shortage Advice

Refer to Vendor Shortage Advice Form attached

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 12 PAGE 207
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Receiving Vendor
By: Drs. A. Agus Purwanto, MM
Exceptions Overs/Shorts

VENDOR SHORTAGE ADVICE

Date Prepared _________________________
Vendor Name ________________________ Transport Agent ______________________
Purchase Order No. ___________________ B/L or Manifest No. ___________________
Invoice No. _________________________ Receiving No. ________________________

Item Stock Quantity Quantity Quantity

Unit Cost Total Cost
Description Number Invoiced Received Over/Short

Total Invoice Amount

Shortage/Overage Amount
Net Vendor Payment
Paid by Check #
Date

Prepared by Approved by *

* General Manager, Financial Controller or Chief Accountant ONLY

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 13 PAGE 208
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Accounts Payable Invoice Payment By: Drs. A. Agus Purwanto, MM

ACCOUNTING DEPARMENT

I. PURPOSE
The following procedures describe the processing of vendor invoices and related
documentation. For controls and payment processes, refer to the Cash and
Banking section of the other Standard Operating Procedure.

II. PROCEDURES
The following procedures apply to all hotel level purchases to be processes
through the account payable system:

A. Each morning, the Account Payable Clerk will:

1. Review the prior day’s Daily Receiving Report(s) to ensure that

numerical continuity of receiving numbers is maintained from the
previous day. Also ensure that completed Purchase Orders/Food
and Beverage Orders are attached to each receipt.

2. Ensure that any required Transportation Claim Requests and

vendor invoices/delivery notes are attached, properly completed
and supported.

3. Process Purchase Orders/Food and Beverage Order and invoices

for payment as follow:

a. Check quantity, item description, stock number, and cost per

item on the Purchase Order/Food and Beverage Order.
Compare these entries against the delivery note. Investigate
differences in item description or quantity, with the assistance
of the receiving department. Report any material cost
differences to Financial Controller.

b. Check the Transportation Claim Request for accuracy,

completeness and supporting documentation, making sure
the claim is referenced on the Purchase Order. Process the

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 13 PAGE 209
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Accounts Payable Invoice Payment By: Drs. A. Agus Purwanto, MM

original/duplicate claim in accordance with the “Receiving

Exceptions – Transportation Over/Shorts” procedure.

c. When appropriate, prepare Vendor Shortage Advice forms to

reflect invoice amount(s) not being paid due to vendor
shortages. Refer to the “Receiving Exceptions – Vendor
Over/Shorts” procedure.

d. Re-extend the vendor invoice to ensure an accurate total.

e. Apply the “OK to Pay” stamp to the original and remittance

copies of the vendor invoice, and attach an Invoice Coding
Form attached indicating the date and account code. Code
the packing against a separate account code which will be
maintained on the balance sheet within inventories. Also
indicate: the total payment amount (equal to the invoice total,
plus or minus mathematical corrections); Vendor Shortage
Advices; and trade discounts or rebates.

f. Have the responsible Department Head approve and sign the

invoice.

g. Deliver the invoice, Purchase Order/Food and Beverage

Order and other documents to the Accounting employee
who prepare payment by bank transfer or cheque. This
employee will enter cheque number, voucher number or
transfer reference on the invoice when the payment is
prepared.

h. Have the invoice approved by the General Manager at the

same time he signs the bank transfer or cheques. Cancel (date
and stamp “PAID”) the remittance advice, invoice, Purchase
Order/Food and Beverage Order, and supporting documents
before returning them to the Accounts Payable Clerk.

i. File cancelled documents alphabetically by vendor in the

vendor payment file, in payment – date sequence.

B. Invoice received by mail will be opened by the General Manager’s Secretary.

Invoices will go directly to the Accounting Department, where the Accounts
Payable Clerk will attach an Invoice Coding Form, immediately log in the

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 13 PAGE 210
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Accounts Payable Invoice Payment By: Drs. A. Agus Purwanto, MM

invoices into the Invoice Received Book, and match them with the relevant
Purchase Order/Food and Beverage Order and delivery note. Refer to
Invoice Coding Form and Invoice Received Book

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 13 PAGE 211
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Accounts Payable Invoice Payment By: Drs. A. Agus Purwanto, MM

INVOICE CODING FORM

Location Supplier No. Doc. Number

Invoice No. Invoice Date:

Invoice Gross Amount Discount

VA %

Account Net Amount Description

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 13 PAGE 212
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Accounts Payable Invoice Payment By: Drs. A. Agus Purwanto, MM

INVOICES RECEIVED BOOK

Hotel Supplier’s Invoices
Returned to
Date Invoice Invoice Description Amount Distributed
Accounting
Number Number To Date

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 14 PAGE 213
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Discounts and
Accounts Payable By: Drs. A. Agus Purwanto, MM
Rebates

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
Some suppliers offer trade discounts to promote volume purchasing or to
expedite payment. A volume – related discount reduction normally will be
reflected in the invoice prices or on a separate credit invoice.

The Accounting Department must review all invoices for discount options.
Credit invoices and cherub payments (rebates) must be credited to the relevant
expense account(s).

II. PROCEDURES
Discounts, credit invoices and cash rebates must be treated as follows:

A. Volume and time payment discounts both must be treated as a reduction in

the price of the merchandise or service.

B. Rebates and credit invoice are received after delivery and invoice payment,
and, therefore, after inventory item prices have been determined. The
following steps will prevent re-pricing of inventories and requisitions:

1. Rebates and credit invoices applying to inventory items – must be

credited to Other Income.

2. Rebates and Loss accounts – must be credited directly to the

relevant account.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 15 PAGE 214
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA Vendor Statements
Accounts Payable & Duplicate By: Drs. A. Agus Purwanto, MM
Invoices

ACCOUNTING DEPARMENT

I. PURPOSE
Except when specific arrangements have been made with a vendor to pay by
statement, it is the policy of L’anmien Resosrt & Spa to pay by individual invoice,
not by statement.

The vendor’s statement can, however, provide useful information regarding the
status of the Hotel’s account. It may also identify problems in the
receiving/accounts payable system. For this reason, all vendor statements should
be referred to the Accounts Payable Supervisor and Financial Controller for
possible action.

II. PROCEDURES
A. Vendor Statements

Upon receipt of a vendor statement, the individual invoices must be

matched, paid and unpaid, against the statement.

B. Duplicate Invoices and Payment Requests

Under no circumstances may a duplicate invoice or photocopied invoice be

processed for payment without a thorough, well – documented investigation.
Payment requests must not be processed for payment.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL IV - 16 PAGE 215
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Vendor Payment
Accounts Payable By: Drs. A. Agus Purwanto, MM
File

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE
The vendor payment file is the basic source of historical vendor payment
information.

II. PROCEDURES
A. The vendor payment file will document payment of vendor invoices,
including the Purchase Order receiving copy, delivery notes and all
documents relating to non-payments due to shortages, transportation claims,
etc.

B. The vendor payment file must cross – reference the purchase documents to
the related cheque, bank transfer or cash voucher. The file may be arranged
alphabetically by vendor name and payment date order/sequence within each
vendor file.

C. Access to the vendor payment file will be limited to authorized Accounting

Department personnel. No original document will be removed from the file
without the personal approval of the Financial Controller.

D. The vendor payment file should be retained a minimum of one (1) year or as
required by Vietnamese tax and law regulations. Files no longer required for
day – to – day internal purpose may stored in a secure area, outside the
Accounting Department if necessary. Records stored in such a manner must
be clearly labeled “Do Not Destroy Before (date)”

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL V-1 PAGE 216
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA
PROCEDURES
Food and Beverage
Inventory Control By: Drs. A. Agus Purwanto, MM
Inventories

ACCOUNTING DEPARMENT

I. CRITERIA

A. Internal control procedures are necessary to prevent theft, misuse, spoilage

and obsolescence of inventories.

B. The management and control of inventories require these systems:

1. Proper storage and physically secured storage areas to prevent

unauthorized and unrecorded usage, waste and pilferage. All food and
beverage inventory is subject to employees’ use and must be secured
against any misuses.

2. Control of inventory items from the receiving area to the storeroom.

3. Maintenance of accurate records to support the quantities and values of

items on hand.

4. Control of inventory issue and usage.

5. Proper recording of inventory issue and usage.

II. PROCEDURES
A. Storeroom Receiving

1. A board, posted in the receiving area, must inform suppliers that

deliveries may be made only between restricted hours. This will ensure
that a responsible Receiving Clerk is present during deliveries.

2. All goods must be received at the receiving area by the Receiving Clerk.

3. After receipt and inspection, the inventory items must immediately be

delivered to the storeroom or the requesting Department Head. Goods
must be never being stored in hallways or outside storage areas. Refer to
the purchasing and receiving procedures in the Purchasing / Account
Payable section.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL V-1 PAGE 217
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA
PROCEDURES
Food and Beverage
Inventory Control By: Drs. A. Agus Purwanto, MM
Inventories

B. Storeroom Facilities

1. The Hotel should have sufficient storage facilities, preferably WITH-

OUT access from the outside.

2. All storerooms, including par stocks and kitchen storage areas, must be
lockable. Hotels using the electronic key card system should use separate
locks on storage doors.

C. Key Control: Storerooms

1. All storerooms must be locked when unattended.

2. Only the Storekeeper and General Manager may have custody of

storeroom keys.

3. After working hours, the Storekeeper must deliver his keys to the Front
Desk. The keys must be kept in a sealed enveloped which is signed across
the flap by the Storekeeper. The keys may be used ONLY for
emergencies. Key use must be recorded in logbook.

4. Departments may receive goods from the storeroom ONLY during

restricted hours. The General Manager and Financial Controller should
inform all departments of those hours.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL V-1 PAGE 218
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA
PROCEDURES
Food and Beverage
Inventory Control By: Drs. A. Agus Purwanto, MM
Inventories

STROREROOM KEY LOGBOOK

KEY STORE TAKEN KEY STORE RETURN
Date
Hours Explanation Signature Hours Explanation Signature

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V-2 PAGE 219
STANDARD
OPERATING
PROCEDURES Effective:

AREA PROCEDURES Prepared by:

Food and Beverage Pricing, Marking
Inventories and Storage Agustinus Agus Purwanto

ACCOUNTING DEPARMENT

I. PURPOSE

The proper storage, pricing and identification of food and beverage inventory
items is essential to ensure that accounting records reflect the cost of usage and
the asset value of inventories on hand.

II. PROCEDURES
A. Pricing

1. Food and beverage inventory items must be priced immediately upon

receipt.

a. Local Purchases – The prices/costs will be taken from the supplier’s

invoice, including freight and transportation

b. Imported Items – The prices/costs will be taken from the invoice,

including import duty, freight charges, local transportation, etc.

2. If goods arrive without an invoice, the Receiving Clerk must be complete

the packing order, delivery note and/or pro-forma, then estimate the
charges based on previous experiences and the supplier’s price list.

3. The original packing order, delivery note and/or pro-forma will be sent
to Accounts Payable, and the Storekeeper will retain a copy. When an
official invoice is received, it will be sent to Account Payable and prices
will be adjusted.

4. All freight and duty invoices for food and beverage purchases will be
charged to the relevant inventory account. Any difference between
estimated and actual freight and duty figures must be corrected by the
Financial Controller at the end of each accounting period. The
differences must NOT be adjusted on the individual item price.

5. Goods received for free from suppliers must be recorded with nil or
USD $0.01 charge, which will eventually decrease food and beverage cost
percentages.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V-2 PAGE 220
STANDARD
OPERATING
PROCEDURES Effective:

AREA PROCEDURES Prepared by:

Food and Beverage Pricing, Marking
Inventories and Storage Agustinus Agus Purwanto

6. Good received for free which relate to one order will reduce the average
cost price. For example: If 10 bottles of wine are ordered and 12 bottles
are received, the total purchase price will be divided by 12 to calculate the
unit price.

B. Marking/Identifying

1. “Dry Stores” will be recorded on stock cards (perpetual records which

will maintain the actual cost price).

2. “Fresh Produce” will be priced on a price list, updated for each receipt.
Due to short storage life, the actual cost of fresh produce is presumed to
be the most recent invoice price.

3. “Frozen” meat, fish and other items will be individually price marked and
dated, if appropriate (that is, marked as pre-cut, pre-packaged, etc.).

The use of meat tags has several benefits. The meat is weighed only upon
receipt; a perpetual inventory record is provided for re-ordering
purposes; and the meat is “aged” by receiving date to facilitate issue on a
first-in-first-out basis, thus avoiding unnecessary spoilage.

Refer to Form “MEAT TAG” attached

A Meat Tag Board or Meat Tag Sheet may also be used. When the Cost
Controller receives the first section of the meat tag, she/he enters the
information on the Reconciliation of Meat Tags form and then on the
Meat Tag Board. When the second section of the Meat Tag is received in
the Cost Controller Office, it is matched with the first section from the
board and entered in the Reconciliation of Meat Tag form. The two
sections of the Meat Tag may then be discarded

Refer to Form “MEAT TAG BOARD” attached

4. “Beer, Wine, Spirit and Soft Drinks” will be priced through the
maintenance of Beverage Perpetual Inventory Cards by brand. The unit
cost of each shipment will be recorded on the perpetual card. Issue will
be presumed to be on a first-in-first-out basis. A sticker, identifying all
bottles as the property of Sun Paradise Hotels, must be applied in such a
manner to prevent removal without damaging the label.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V-2 PAGE 221
STANDARD
OPERATING
PROCEDURES Effective:

AREA PROCEDURES Prepared by:

Food and Beverage Pricing, Marking
Inventories and Storage Agustinus Agus Purwanto

C. Storage

All food inventory items are subject to spoilage, despite proper storage
conditions. Therefore, ALL inventories should be storage and arranged to
facilitate their use on a first-in-first-out (“FIFO”) basis. The Financial
Controller will instruct all storeroom personnel accordingly.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V-2 PAGE 222
STANDARD
OPERATING
PROCEDURES Effective:

AREA PROCEDURES Prepared by:

Food and Beverage Pricing, Marking
Inventories and Storage Agustinus Agus Purwanto

MEAT TAG

o
MEAT TAG
TYPE CUT
WEIGHT________________ UNIT COST ________________
TOTAL VALUE _____________________________________
DEALER ___________________________________________
DATE RECEIVED ___________________________________

No. 00001

o
MEAT TAG
TYPE CUT
WEIGHT________________ UNIT COST ________________
TOTAL VALUE _____________________________________
DEALER ___________________________________________
DATE RECEIVED ___________________________________

No. 00001

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V-2 PAGE 223
STANDARD
OPERATING
PROCEDURES Effective:

AREA PROCEDURES Prepared by:

Food and Beverage Pricing, Marking
Inventories and Storage Agustinus Agus Purwanto

MEAT TAG BOARD

BEEF LAMB VEAL PORK POULTRY

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL V-3 PAGE 224
ACCOUNTING
STANDARD
MANUAL Effective:

Prepared by:
AREA PROCEDURE
Food and Beverage Accounting Period
Inventories F & B Inventory
Agustinus Agus Purwanto

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE
A food and beverage inventory is performed at the end of the accounting period to
determine the actual cost of goods consumed during the period.

Proper costing of merchandise inventory is crucial. Misstatement of inventory values will

cause inaccuracies in gross food and beverage cost, gross departmental profit, and
balance sheet inventory values. Since the ending inventory for the next accounting
period, errors also affect the next period’s gross cost and gross profit.

II. PROCEDURES
A. Calculation of Beverage Inventories

Calculating the average unit cost of beverage is necessary to properly cost

requisitions, transfers and inventories. It is nearly impossible to maintain the cost
of individual bottles of one brand as the vendor’s price may change from order
to order.

1. The cost of one bottle of liquor or wine includes all additional charges, such
as transportation, sales tax, duties, etc., minus any trade discount and/or
V.A.T., if applicable.

2. Deposit on returnable bottles of beer and soft drinks are not included in the
unit price.

3. The last invoice price is the cost price, unless restricted by Indonesian Laws.

B. Food Storeroom

Food inventories must be taken systematically, item by item as they are placed on
the shelves. Items must be stored in the order assigned in the inventory book. All
merchandise in the food storeroom and refrigerators will be inventoried on the
last day of the accounting period.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL V-3 PAGE 225
ACCOUNTING
STANDARD
MANUAL Effective:

Prepared by:
AREA PROCEDURE
Food and Beverage Accounting Period
Inventories F & B Inventory
Agustinus Agus Purwanto

C. Production Areas

Food production areas should be thoroughly inventoried with special emphasis

on the Chef’s storeroom, butcher shop, refrigerators and freezers. The proper
inventory value must be assigned to the processed or unprocessed value of the
merchandise in these locations.

D. Beverage Inventory Procedures

1. All beverage merchandise will be inventoried at each individual outlet.

2. The last invoice price is the inventory price, unless prohibited by Indonesian
Laws.

3. Open bottles will be recorded in tenths: One full bottle equal 10/10; a half
bottle equals 5/10 (or expressed on the inventory sheet as 5/ or .5). To avoid
costly errors, all tenths of a unit must be properly recorded, avoiding the
extension of tenths of a bottle as a full bottle.

E. Food and Beverage Inventory Summaries

1. When the food and beverage inventory has been taken and extended, the
Cost Controller will prepare a summary.

2. For the food summary, each area should be recorded as an individual unit in
order to pinpoint inventory fluctuations.

3. For the beverage summary, the inventory should be recorded by outlet and
by the type of beverage.

F. Special Issues and Complimentary Food from the Kitchen

1. Any food issued from any kitchen must be reported on a regular guest check
and priced at sales price. This includes complimentary items (fruit basket, for
example) and manager’s apartment items.

2. The checks will be controlled by the Cashier and sent to the Accounting
Department with other guest checks. The checks must NOT be considered
food revenue.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL V-3 PAGE 226
ACCOUNTING
STANDARD
MANUAL Effective:

Prepared by:
AREA PROCEDURE
Food and Beverage Accounting Period
Inventories F & B Inventory
Agustinus Agus Purwanto

3. Each morning, the Cost Controller should receive the checks, or their sales
value as copied from the Night Auditor’s report.

4. The Cost Controller will use the year – to – date food cost percentage to
convert the sales value of the checks to cost.

5. The costs are deducted from the food costs and booked into the relevant
expense account.

G. Checks for Entertainment

Only the General Manager, and executives authorized by him, may sign checks
for entertainment. These checks are treated in the same manner as
complimentary checks (see “F” above)

H. Officers’ Meal Checks

Officers’ Meal checks are for certain management staff and Department Heads
authorized to eat in the Hotel’s restaurants. These meals are accounted for on a
regular guest check and controlled in the same manner as complimentary checks
(see “F” above).

I. Staff Canteen Meals

The Canteen is controlled as any other outlet, and meals are recorded on the
Staff Canteen Cost Record. Kitchen transfers are added to Storeroom
Requisitions.

Refer to Sample attached

The Staff Canteen Cost Record must be indicating all of the following:

1. Storeroom Issues – the total of requisitions from storeroom to Canteen

priced, extended and added.

2. Kitchen Transfer – the total of the priced and extended transfers from Main
Kitchen to the Staff Canteen.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL V-3 PAGE 227
ACCOUNTING
STANDARD
MANUAL Effective:

Prepared by:
AREA PROCEDURE
Food and Beverage Accounting Period
Inventories F & B Inventory
Agustinus Agus Purwanto

3. Total Available – storeroom issues plus Kitchen transfers.

4. Unit Cost – obtain from the Cost Controller

5. Total Cost

Where meal tickets are sold for each meal, the sales are recorded in the
Accounting Department. Once a month, the total sales figure is forwarded to the
Cost Controller, and credited to the cost of employees’ meals. The remaining
costs are booked as payroll costs and credited to food cost.

J. Kitchen Cooks’ Meals

As the cost of food available to cooks and other Kitchen employees who eat in
the Kitchen will vary, a cost figure per meal must be assigned to them. The Chef
will periodically calculate the number of employee meals to determine the cost
credit for the Kitchen. In addition, a periodic control should be maintained over
the number of employee meals and the cost value per meal.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL V-3 PAGE 228
ACCOUNTING
STANDARD
MANUAL Effective:

Prepared by:
AREA PROCEDURE
Food and Beverage Accounting Period
Inventories F & B Inventory
Agustinus Agus Purwanto

STAFF CANTEEN COST RECORD

MONTH____________________ 20XX

STAFF CANTEEN

Date Food Store Kitchen Total Unit Total

Issues Transfers Available Cost Cost

TOTAL

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V-4 PAGE 229
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT PROCEDURE
Perpetual Records Perpetual Records

Agustinus Agus Purwanto

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE

Perpetual inventory records serve two purposes:

A. They provide timely information on usage and on-hand quantities for re-
ordering purposes, thereby minimizing out-of-stocks and identifying or
avoiding excessive inventory levels.

B. They serve as an ongoing “book” inventory for verification of quantities at

any time (without waiting for accounting period reports, etc.). This is
particularly useful for high-value items or when pilferage or misuse is
suspected.

II. CRITERIA
Perpetual records are required for ALL inventory categories.

III. PROCEDURES
A. Perpetual records will be established to control all inventory items. A
separate record will be set up for each item. All receipts, issues per individual
outlet, breakages, etc., will be recorded daily and the on-hand balance
adjusted accordingly. These records will be kept by the Cost Controller.

B. Each accounting period, the physical inventory will be reconciled with the
records. The physical count of each item will be transcribed to the
appropriate records to become the opening inventory for the following
accounting period.

C. The perpetual records must be adjusted to agree with the accounting period
physical inventory counts. Variances between perpetual records and the
Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000
Phone: (62) 761 41555; Fax: (62) 761 41515
 V-4 PAGE 230
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT PROCEDURE
Perpetual Records Perpetual Records

Agustinus Agus Purwanto

actual on-hand should be investigated by checking the requisitions and

invoices against the files and making a physical recount of questioned items.
If variances remain irreconcilable, the will be sent to the Financial Controller.

1. The Financial Controller will initial and date adjustments on the bin
cards.

2. Any adjustments will be allocated to an outlet for further potential sales

calculations.

Refer to the form attached

D. At all times, the perpetual records must represent actual quantities available
for issue.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V-4 PAGE 231
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT PROCEDURE
Perpetual Records Perpetual Records

Agustinus Agus Purwanto

VARIATION OF STOREROOM INVENTORY REPORT

Inventory Inventory Amount
Item Description
Unit Cost Over
No. Physical Actual Over Short
(Short)

Prepared By ________________________ Approved By: _____________________

Cost Controller Financial Controller

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V-5 PAGE 232
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT
Food & Beverage PROCEDURE
Inventory F & B Par Stocks

Agustinus Agus Purwanto

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA:
A. Par stocks are used to control in-use assets. The benefits of par stocks are:

1. The quantities of in-use inventory items can be maintained at an

optimum level consistent with actual usage and need, minimizing Bar
inventory.
2. Stocks can be replenished on an item-for-item basis, ensuring against
undetected pilferage or misuse.
3. On-hand quantities can be physically verified (counted) on a frequent,
surprise basis, since stock levels should never vary from day to day.

B. The maintenance of par stocks is MANDATORY for beverage outlets, including

mini-bars and room service.

II. PROCEDURES:

A. Optimum Levels and Initial Establishment:

A successful par stock system depends on the establishment of reasonable stock

levels.

1. After the Food and Beverage Manager has determined the selection and
quantities to be included in the par stock(s), a par stock listing should be
typed for each outlet, itemizing.

a. The type and brand of each item included, and

b. The authorized quantity of each item.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V-5 PAGE 233
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT
Food & Beverage PROCEDURE
Inventory F & B Par Stocks

Agustinus Agus Purwanto

2. Par stock listing should be approved by the Food and Beverage Manager and
distributed as follow;

a. Original – Retained by Food and Beverage Manager

b. Copy #2 – To Financial Controller
c. Copy #3 – To outlet manager (optional)

B. Replenishment:

Par stocks will be replenished on an item-for-item basis. For wine and spirits, the
empty bottle must be returned in to the storeroom.

Substitutions of par stock items are not authorized. When necessary, a new par
stock listing must be prepared and approved before issuing alternate brands, unit
sizes or quantities.

C. Verifications:

At least twice a month, on a surprise basis, the Cost Controller must physically
verify quantities on hand against the approved par stock listing. This verification
will be performed for each outlet and work area.

Unresolved variances must be reported in writing to the Food and Beverage

Manager, with a copy to the Financial Controller.

All par stock verifications, and all memoranda reporting variances, must be
documented and retained for review by the Company’s auditors.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V-6 PAGE 234
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT PROCEDURE
Food & Beverage Physical Inventory
Inventory Procedures

Agustinus Agus Purwanto

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE:
Food and Beverage departments’ cost of sales are directly affected by
inventories. Therefore, accurate counting, pricing and extending / totaling are
essential.

II. PROCEDURES:

A physical inventory of all food and beverage stores will be conducted as of the
close of business on the last day of each accounting period. Interim (mid-month)
inventories may also be conducted for management purposes.

A. Preparation:

A ‘cut-off” must be established for current period receipts and disbursements

(requisitions) to ensure against period-to-period distortions in accounting
records. Inventory items received during the conduct of the physical inventory
should be:

1. Assigned a following – period receiving number and date, and

2. Held in the receiving area until the inventory count is complete.

Kitchen and Bar needs should be planned to avoid presentation of requisitions

during the inventory count.

B. Verifications:

The Cost Controller, the Storeroom Clerk and an Accounting Supervisor should
perform the verification of the actual inventories.

Ideally, counters should work in teams, with a “caller” to describe the items and
count, and a “lister” to record the item descriptions and count.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V-6 PAGE 235
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT PROCEDURE
Food & Beverage Physical Inventory
Inventory Procedures

Agustinus Agus Purwanto

C. Inventory Documentation:

Physical Inventory Stock Count Sheets must be signed by all employees involved
in counting, pricing, extending / totaling or verifying the physical inventory.

Refer to Sample Form attached

1. The sheets must minimally include columns for:

a. Item number
b. Item description
c. Unit size or quantity (for example, # 10 can, one kilo, etc.)
d. The unit price according to the last invoice (unless restricted by
Indonesian Law)
e. The quantity counted
f. The total price (unit price x quantity), and a line for the page total.

2. Physical Inventory Stock Count Sheets must be approved by Financial

Controller.

3. If monthly inventories are calculated by computer print-outs must be filed

with the Physical Inventory Stock Count Sheet. The accuracy of the printout
must be verified by Accounting Supervisor or Chief Accountant which one
are not involved in stock – taking.

D. Audit Verification:

At least once a month, on a surprise, an Accounting Department representative,

if not present during stock count, must spot check at least 10 percent of the
physical counts and prices to verify the accuracy of Food and Beverage
Department’s listing. The Accounting Department must also verify the
mathematical extension and totaling of inventories. All verifications will be
documented and filed in the Financial Controller’s office.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V-6 PAGE 236
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT PROCEDURE
Food & Beverage Physical Inventory
Inventory Procedures

Agustinus Agus Purwanto

PHYSICAL INVENTORY STOCK COUNT SHEET

INVENTORY DATE: ____/_____/______
dd mm yyyy

STORE: _____________________________

Item
Description Unit Quantity Unit Price Total
No.
1 2 3 4 5 6

Counted By_______________________________ Witnessed By ___________________________

Certified Correct By____________________________

Financial Controller

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V-7 PAGE 237
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT
Food & Beverage PROCEDURE
Inventory Requisition Control

Agustinus Agus Purwanto

HOTEL ACCOUNTING STANDARD MANUAL

I. POLICY:

This is a Standard Operating Procedure of Sun Paradise Hotels, to control store items
issues must use Store Requisition Form. And this Requisition must be controlled from
time to times.

In order to maintain consistent treatment in this Standard Operating Procedure any

negligent person should refer to this procedure and will be regulated further into the Sun
Paradise Hotels’s House Rule.

II. PURPOSE:

The food and beverage requisitioning system is designed to:

A. Ensure that inventory items are issued only for authorized purposes.

B. Provide documented input to the accounting records to reduce inventory and charge
departmental costs.

C. Furnish information necessary to maintain perpetual inventory records.

STRICT NUMERICAL CONTROL MUST BE MAINTAINED OVER THE ISSUE

AND USE OF REQUISITIONS.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V-7 PAGE 238
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT
Food & Beverage PROCEDURE
Inventory Requisition Control

Agustinus Agus Purwanto

III. PROCEDURES:

A. Receipt and Storage:

1. Upon receipt, all requisition must immediately be secured in a locked storage

area accessible only to authorized personnel. Cooks, bartenders and other
food and beverage service / preparation personnel must never have access to
the unused requisition storage area.

2. All unused and unissued requisition must be stored to facilitate issue in

numerical sequence.

B. Issue of Requisitions:

Financial Controller is responsible for controlling the issue of requisitions. He

will issue requisitions to individual custodians (employees authorized to maintain
a working supply of requisitions), and maintain a record of all issues in the
Requisition Log Book Refer to SAMPLE ATTACHED.

The number of custodians should be strictly limited to the minimum necessary to

meet the Hotel’s operating needs. This decision should be made by the Food and
Beverage Manager.

C. Authorization / Approvals:

The Food and Beverage Manager will designate in writing those persons
authorized to requisition from the food and beverage storerooms and to approve
food and beverage requisitions. A copy of this authorization list, with sample
signatures, will be posted in each storeroom.

D. Storeroom Requisition Form:

All storeroom issues will be recorded on a three-part Storeroom Requisition

Form Refer to SAMPLE ATTACHED

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V-7 PAGE 239
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT
Food & Beverage PROCEDURE
Inventory Requisition Control

Agustinus Agus Purwanto

1. After listing the requisitioned items on the Storeroom Requisition form the
preparer should draw a line after the last entry to prevent unauthorized additions,
then sign in the “Requisitioned By” space.
2. The requisitioning department will deliver all copies to the issuing Storekeeper.
3. The Storekeeper will sign the form in the “Issued By” space. The person
receiving the issue will sign in the “Received By” space.
4. After issuing the goods, the Storekeeper will retain the original Storeroom
Requisition form in his file and:

a. Send the #2 copy to the Cost Controller for stock card adjustments. This
copy will serve as an independent comparison against the # 1 storeroom
copy

b. Return the #3 copy with the goods to the requisitioning department.

E. Storeroom Control:

The Storekeeper will issue the requested items ONLY upon receipt of a properly
completed and signed Storeroom Requisition form.

1. The General Cashier will report any irregularities on paid-outs to the

Financial Controller.

2. Refunds to guest can only be paid after the guest’s signature is obtained.

F. Storeroom Issues:

1. Requisitions should be delivered to the storeroom before the day of usage. The
storeroom must post restricted hours for collecting goods.
2. Storeroom Requisitions must fully recorded all food and beverage items to be
issued from the storeroom to:
a. The Kitchen
b. The Restaurant
c. The Beverage Department (for mixing drinks, i.e., olives, oranges, etc.)
d. The Beverage Department (complimentary, i.e., nuts, pretzels, etc.)
e. The Employees Canteen kitchen
f. The Manager’s apartment
g. Complimentary and promotional uses

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V-7 PAGE 240
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT
Food & Beverage PROCEDURE
Inventory Requisition Control

Agustinus Agus Purwanto

h. Steward’s sales
i. Spoilage, theft or other lost (these requisitions must be fully explained
and authorized by the Food and Beverage Manager)

The appropriate area must be clearly marked on all Storeroom Requisitions.

4. Wine and Spirit Issues – Special Requirements:

In addition to the controls and procedures outlines above, wine and spirit issues must be
follow these special requirements:

A. Wine and spirit replenishment will be on a bottle-for-bottle basis ONLY. Empty bottles
must be returned to the storeroom when the replacement is issued.

B. If Indonesian law permits, empty bottles will be destroyed or the bottle labels will be
defaced after the bottles are returned in to the storeroom.

C. All replacement bottles will have a sticker applied to identify the receiving outlet.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V-7 PAGE 241
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT
Food & Beverage PROCEDURE
Inventory Requisition Control

Agustinus Agus Purwanto

REQUISITION LOG BOOK

Date Requisitions # Requisition # Requisition Serial # Issued to Initials / Initial / Financial
On Hand Issued Remaining Issued Department Receiver Controller

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V-7 PAGE 242
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT
Food & Beverage PROCEDURE
Inventory Requisition Control

Agustinus Agus Purwanto

STOREROOM REQUISITION
DATE________________________ No.: 000001

DEPARTMENT _________________________________

Units Units
Quantity Unit Description Issued Received

Requisitioned By ___________________________ Issued By __________________________

Authorized Signature

Received By ________________________

3 Copies Original to Storeroom

Copy #2 to Cost Controller
Copy #3 held by Requisitioning Department

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V-8 PAGE 243
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
PROCEDURE
SUBJECT
Other Inventory Book Inventory
Adjustment

Agustinus Agus Purwanto

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA

The “book” inventory must be adjusted to the actual physical inventory at the end of
each fiscal quarter (or each accounting period if monthly inventories are taken).

IF THE HOTEL DOES NOT PLAN TO RECORD THESE ENTRIES, IT MUST

SUBMIT A REQUEST TO GENERAL MANAGER AND EXPLAIN IN DETAIL
THE REASON(S) FOR NOT MAKING THE ENTRIES. THE REQUEST MUST
BE APPROVED IN WRITING BY GENERAL MANAGER.

II. PROCEDURES
The Accounting Department will make accounting adjustments necessary to reconcile
the book inventory to the physical count. Adjustment should be thoroughly investigated
and explained.

All inventory adjustment resulting from the physical verification will be charged or
credited directly to the appropriate P & L account.

The Financial Controller will report all inventory adjustment amounts to General
Manager in writing.

Also refer to the “Other Inventories – Obsolete/Unusable Items” procedure.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V-9 PAGE 244
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
PROCEDURE
SUBJECT
Other Inventory Obsolete –
Unusable Items

Agustinus Agus Purwanto

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE

Inventory items are subject to breakage, deterioration and obsolescence. Obsolete or

unusable items must be identified and removed to avoid distortion of the Company’s
assets on the balance sheet, to eliminate wasted storage space, and to reduce the labor
costs of handling, counting, etc.

II. PROCEDURES

A. Damaged and unusable items must be identified and listed on separate, clearly
marked inventory sheets at the end of each physical inventory. These inventory sheet
will be sent to General Manager and Financial Controller, who will determine the
disposition of the items and consider the possibility of salvage value or alternate uses
for the items.

If large monetary amounts are involved, the General Manager should be consulted
before final disposition.

B. All expenses associated with the disposition of obsolete/unusable items will be

charged directly against the appropriate “user” expense account (for example,
supplies, restaurant, M & R, air conditioning, etc.) Any monies recovered from sale
or salvage will be booked as other income.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V - 10 PAGE 245
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT PROCEDURE
Beverage Cost Bottle Code &
Control Inventory Card

Agustinus Agus Purwanto

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE
Beverage control is performed to determine the actual beverage cost of goods consumed
during each accounting period.

II. PROCEDURES
A. Standard Bottle Code List and Inventory

A bottle code list or system will minimize confusing regarding bottle sizes,
spelling and different brands. Local bottle code should be used when available.
Or standard bottle code, using a bin number, can be established for every kind of
beverage (and every size) carried by Lagoi Bay Resort. Each item is assigned bin
number to be used on all beverage records pertaining to that brand.

Bin numbers:
1. Simply and standardize beverage control procedures and forms, and
2. Facilitate purchasing, storing, requisitioning and inventory taking.

B. Beverage Perpetual Inventory Cards

1. Beverage Perpetual Inventory Cards must include column for:

a. Purchase Date – obtained from invoice

b. Name of Supplier (Dealer) – obtain from invoice
c. Quantity of Bottles – obtain from invoice
d. Distribution of Issues – obtain from daily requisitions
e. Running Inventory Balance

2. For Strict control, two records of Beverage Perpetual Inventory Cards should
be kept: one in a visible card filing system maintained by Cost Control in the
Cost Control office.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V - 10 PAGE 246
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT PROCEDURE
Beverage Cost Bottle Code &
Control Inventory Card

Agustinus Agus Purwanto

3. Beverage Perpetual Inventory Cards are not predated. This saves space and
labor as slow-moving items may last for several months.

4. The cards are thoroughly investigated every two weeks.

5. At the end of each accounting period, the cards are reconciled with the
physical inventory, which will be the new opening inventory on the next
period’s Beverage Perpetual Inventory Cards.

Refer to form at sample

This form will be as follow:

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V - 10 PAGE 247
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT PROCEDURE
Beverage Cost Bottle Code &
Control Inventory Card

Agustinus Agus Purwanto

BEVERAGE PERPETUAL INVENTORY CARD

BIN NO: ______________ NAME: ____________________________ SIZE: __________

Record of Purchase
Issues Running
Date
Supplier Quantity Inventory
Bar 1 Bar 2 Bar 3 Kitchen Misc
A b c d D d d d e

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V - 11 PAGE 248
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT PROCEDURE
Beverage Cost Actual & Potential
Control Beverage Sales

Agustinus Agus Purwanto

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE

Beverage consumption is determined at the potential sales value; that is, the amount of
money the Hotel should receive for that drink or bottle under ideal conditions. This is
compared monthly to the actual sales received for the beverage consumed.

II. BEVERAGE SELLING PRICES AND POTENTIAL SALES VALUE

Beverage selling prices and potential sales values are determined monthly, based on
analyzed drink sizes and recipes.

A. Determination of Drink Yield Per Bottle

Drink yield per bottle is a figure used to establish the number of straight drinks
(all liquor) obtained from each type and size of bottle. This figure is required to
determine the potential sales value of each bottle.

1. When measured pourers are used, physical tests are necessary to calculate
drink yield per bottle. When shot glasses are used, the drink yield per bottle
can be mathematically calculated.

ALL DRINKS SHOULD BE MEASURED USING SHOT GLASSES OR

MEASURED POURERS. “FREE POURING” IS NOT PERMITTED.

2. After mathematically establishing the standard drink size (that is 1 oz. or 1

cc), the total contents of the bottle are divided by the drink size to determine
the number of drinks per bottle.

B. Analysis and Determination of Selling Prices

1. Newly-opening hotel should determine the selling price of each brand based
on the beverage cost required and competition in the area. All selling prices
must be approved by the Food and Beverage Manager

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V - 11 PAGE 249
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT PROCEDURE
Beverage Cost Actual & Potential
Control Beverage Sales

Agustinus Agus Purwanto

2. In established hotel that have already determined selling prices per drink, the
prices should be reviewed with the yield test (described above), current cost
information and competition in the area.

C. Determination of Potential Sales Value

A potential sales value must be established for each branch by multiplying the
drink yield per bottle by the selling price per drink.

Soft drink constituents of mixed drinks have NO sales value in the potential sales
value calculation.

D. Documentation of Beverage Prices

1. The Cost Controller will record the following information on the Beverage
Price List:

a. Drink costs
b. Selling prices
c. Cost percentages per brand

Refer to Sample Form attached

2. All records pertaining to the costs and selling prices of all beverages will be
incorporated into the same binder. Copies of this information will be
distributed to the Food and Beverage Manager.

3. When different bars of the same Hotel have different selling prices, these
differences must be recorded on the bottom of each page of the Beverage
Price List.

III. Cocktail Recipes, Costs and Selling Prices

For costing and customer satisfaction purposes, it is essential to analyze, standardize

and cost recipes for all mixed drinks.

In some case, a cocktail recipe will require more than the standard drink size of
certain brand, and will be used with other beverages to create a mixed drink. The
Cost Controller may need to adjust the potential sales value of straight drinks if the

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V - 11 PAGE 250
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT PROCEDURE
Beverage Cost Actual & Potential
Control Beverage Sales

Agustinus Agus Purwanto

mixed drink and cocktail sales are very high. These adjustments must be made at the
end of the accounting period.

A. Breakdown of Recipes and Costs

To ensure consistency of product, a recipe must be developed for each cocktail.

1. All recipes should be developed, tested and approved by the Food and
Beverage Manager, and the final recipes sent to the Cost Controller for
costing purposes.

2. The Cost Controller will transcribe the recipes onto a standard Recipe Card,
recording the cost of each recipe. Method of mixing, size of glass to be used,
the selling price of the cocktail if it were sold at the selling price of the
individual components. An adjustment figure may then be calculated and
recorded by noting the difference between these selling prices.

Refer to form at sample

B. Use of Recipes

1. Copies of cocktail Recipe Cards should be made and distributed to the Food
and Beverage Manager and Bar Supervisor, who will post copies in each bar
and file them alphabetically in a binder. Bartenders will strictly adhere to the
recipes when mixing drinks.

2. When the cost or selling price of a drink changes, the recipe card must be re-
costed.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V - 11 PAGE 251
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT PROCEDURE
Beverage Cost Actual & Potential
Control Beverage Sales

Agustinus Agus Purwanto

BEVERAGE PRICE LIST PER DRINK & PER BOTTLE

Bin Size of Cost Sales Price Cost Percent

Descriptions
No. Drink Drink Bottle Drink Bottle Drink Bottle

LIST BEVERAGES IN NUMERICAL ORDER AND BY CLASSIFICATION (I.E. SCOTCH RYE,

BOURBON, ETC.)

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V - 12 PAGE 252
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT PROCEDURE
Other Reporting Reporting Deposit
Requirement on F & B Container

Agustinus Agus Purwanto

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA

When suppliers charge a deposit on certain food or beverage containers, these extra
charges must be taken from the food or beverage invoices and recorded separately.

II. PROCEDURES

A. At the end of every accounting period, a separate physical inventory will be taken
of all:

1. Deposit containers for food

2. Deposit bottles and crates, BOTH FULL AND EMPTY, in all outlets and
storerooms

B. A Report of Charged Containers will be used to record the total inventory of all
food containers and all used and unused beverage containers still at the Hotel.

This report will include:

1. Beginning Inventory – from the final inventory of the previous accounting

period

2. Net Purchases – from the Daily Receiving Report

3. Total on Hand – line 1 plus line 2

4. Less Final Inventory – from the current period accounting inventory

5. Total Containers Not Returned – line 3 less line 4

Refer to Form attached and to the “Accounting Period F&B Inventory” procedure.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V - 12 PAGE 253
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT PROCEDURE
Other Reporting Reporting Deposit
Requirement on F & B Container

Agustinus Agus Purwanto

REPORT OF CONTAINERS

Accounting Period__________________

FOOD CONTAINERS

1. Beginning Inventory
2. Add Net Purchases
3. Total on Hand
4. Less Final Inventory
5. Total Containers Not Returned
Over or (Short)
This Month
Last Month
This Month Last Year

BEVERAGE CONTAINERS

1. Beginning Inventory
2. Add Net Purchases
3. Total on Hand
4. Less Final Inventory
5. Total Containers Not Returned
Over or (Short)
This Month
Last Month
This Month Last Year

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V - 13 PAGE 254
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT PROCEDURE
Other Reporting Monthly Food Cost
Requirement Reconciliation

Agustinus Agus Purwanto

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
To calculate the final physical food costs each month, the Cost Controller will prepare
certain figures, and use those figures to complete and submit a monthly Food Cost
Reconciliation form.

II. PROCEDURES
A. The Cost Controller will report, via the Financial Controller, the following
figures monthly:

1. Accounting Period Inventory – determined after the actual inventories have

been reconciled.

2. Food to Bar – total issues to Bar, from Bar Transfer

3. Guest Entertainment – from the complimentary records

4. Steward’s Sales – from the daily report

5. Manager’s Apartment – from requisition

6. Employee Relations – from requisition

7. Miscellaneous – the total of any special issues from an outlet or food

storeroom which should be recorded separately but are not indicted in any of
the above categories

B. Each month, the Cost Controller will also complete and submit a Food
Reconciliation form

Refer to form at sample

This form will be prepared as follow:

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V - 13 PAGE 255
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT PROCEDURE
Other Reporting Monthly Food Cost
Requirement Reconciliation

Agustinus Agus Purwanto

Line Number Information Origin of Information

1 Opening Stock – Store From previous month’s
storeroom inventory
2 Opening Stock – Productions From previous month’s kitchen
inventory
3 Opening Stock – Total Line 1 plus Line 2
4 Purchases – Cash on Delivery Petty cash purchases
5 Purchases Total purchase figure per
purchase ledger
6 Outstanding Creditors Total accrued purchases listed
(Accruals) per individual packing order
/delivery form
7 Outstanding Creditors Last From previous month’s accrual
Month (Accruals) listing
8 Purchases – Total Addition of Lines 3, 4, 5 and 6,
minus Line 7
Plus Debit to Cost of Food Available
9 Beverage to Food All beverages used for cooking,
from Requisition Forms.
10 Other Charges
11 Debit Charges – Total Line 9 plus Line 10
Minus Credit to Cost of Food Available
12 Employee Meals Actual employee meal cost,
from the Staff Canteen Cost
Record
13 Full Official Total food complimentary sales
figure and the calculated cost
figure
14 Food to General Manager All food items issued to
General Manager, from
Requisition Forms
15 Food to Beverage All food items transferred to
beverage outlets, from Kitchen
Transfer
16 Other Credit
17 Credit Charges – Total Addition of Lines 12, 13, 14, 15
and 16

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V - 14 PAGE 256
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT PROCEDURE
Other Reporting Monthly Beverage
Requirement Cost Reconciliation

Agustinus Agus Purwanto

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
To calculate the final physical beverage costs each month, the Cost Controller will
prepare certain figures, and use those figures to complete and submit a monthly
Beverage Cost Reconciliation form.

II. PROCEDURES
A. The Cost Controller will report, via the Financial Controller, the following
figures monthly:

1. Accounting Period Inventory – determined after the actual inventories has

been reconciled.

2. Beverages to Bar – total issues to the kitchen, from Kitchen Transfer

3. Cook’s Beers – from requisition

4. Guest Entertainment – from the complimentary records

5. Steward’s Sales – from the daily report

6. Manager’s Apartment – from requisition

7. Employee Relations – from requisition

8. Miscellaneous – the total of any special issues from an outlet or beverage

storeroom which should be recorded separately but are not indicted in any of
the above categories

B. Each month, the Cost Controller will also complete and submit a Food
Reconciliation form

Refer to form at sample

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V - 14 PAGE 257
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT PROCEDURE
Other Reporting Monthly Beverage
Requirement Cost Reconciliation

Agustinus Agus Purwanto

This form will be prepared as follow:

Line Number Information Origin of Information

1 Deliveries Total purchases per purchase
ledger
2 Deliveries – Food Food deliveries (e.g. mini-bar)
if revenue is included in
beverage revenue
3 Totals Calculated by adding each
column in a line
4 Opening Inventory From the previous month’s
inventory
5 Transfer from Kitchen From requisition forms of all
food items used in beverage
outlets
6 Subtotal Addition of Fields 1, 4 and 5
7 Closing Inventory From the current month’s
inventory
8 Transfer to Kitchen From requisition for all
beverage items used in cooking
9 Gross Consumption Field 6 less Field 7 and Field 8
10 Staff Consumption From requisition forms for
staff drink issues
11 Complimentary Full official against year-to-date
cost percentage
12 Other Credit
13 Net Consumption Field 9 less Fields 10, 11 and 12
14 Total: Net Consumption Addition of all columns in Line
13
15 Net Sales Total beverage revenue, from
the daily report
16 Gross Profit Field 15 less Field 14
17 Cost Percentage Field 14 divided by Field 15
and multiplied by 100
18 Potential Sales From the Summary of
Potential Beverage Sales
19 Total Potential Addition of each potential sales
figure in Field 18 above
20 Actual Net Sales Total beverage revenue, from

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V - 14 PAGE 258
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT PROCEDURE
Other Reporting Monthly Beverage
Requirement Cost Reconciliation

Agustinus Agus Purwanto

the daily report (same as 15

above)
21 Over/(Short) Field 19 less Field 20
22 % to Actual Revenue Field 21 divided by Field 20
and multiplied by 100
23 % to Potential Sales Field 13 divided by Field 18
and multiplied by 100 for each
category
24 Days to Consumption Opening inventory divided by
gross consumption, with results
multiplied by days in the
accounting period

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 V - 14 PAGE 259
STANDARD
OPERATING
PROCEDURES Effective:

PREPARED BY:
SUBJECT PROCEDURE
Other Reporting Monthly Beverage
Requirement Cost Reconciliation

Agustinus Agus Purwanto

RECALCULATION OF BEVERAGE COST

Month ________________________
Soft
Wines Spirits Beers Food Totals
Drink
Deliveries 1 2 3
Opening Inventory 4
Transfer from Kitchen 5
Subtotal 6
Closing Inventory 7
Transfer to Kitchen 8
Gross Consumption 9
Staff Consumption 10
Complimentary 11
Other Credit 12
Net Consumption 13 14
% to Potential Sales 23 23 23 23
Potential Sales Net Sales 15
Wines 18 Gross Pr. 16
Spirits 18 Cost % 17
Beers 18
Stock This Month Box Actual Budget Soft Dr 18
Food 18
Days to Consumption 24 Total Pot. 19
Actual Net 20
Over/Short 21 %______22
Date: _____________
Prepared By: Acknowledged By: Approved By:

Cost Controller F & B Manager Financial Controller

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 1 PAGE 260
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Human Resources/
General By: Drs. A. Agus Purwanto, MM
Payroll

HOTEL ACCOUNTING STANDARD MANUAL

I. PURPOSE
Employee payroll is the single largest controllable expense in the hotel industry
and therefore requires strict adherence to procedures.

II. DEPARTMENTS INVOLVED:

A. Human Resources Department

B. Accounts Department
C. General Manager’s Secretary

III. PROCEDURES
In addition to regulations concerning the key principles of segregation of duties,
the following instructions must be followed:

A. No one involved in personnel record processing or payroll preparation or

calculation shall sign personnel authorizations.

B. Where at all practical, no one involved in preparing or calculating payroll

shall have access to or responsibility for company cash, bank accounts or
records pertaining thereto.

C. No one preparing or calculating payroll shall sign personnel authorizations or

have custody of or access to personnel files.

D. The General Manager or Financial Controller must pre-approve all wage

disbursements. A detailed payroll summary (manual or computer printout)
must be presented to the General Manager or Financial Controller for his
review at the time of approval. This payroll summary must identify each
individual employee and the net salary payable.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 1 PAGE 261
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Human Resources/
General By: Drs. A. Agus Purwanto, MM
Payroll

E. Cash salary payments must be signed for by the recipient and witnessed by
an employee not involved in payroll accounting. Both employees must sign
the relevant payroll summary.

F. Employees receiving cash wages must be paid by a management

representative at least twice a year, and both must sign the payroll summary.

G. Hotels paying employees by bank transfer or cheque must perform

verification audits on a rotating basis (each month, the staff members of a
different department are required to sign, individually, for the receipt of their
salary slip). The Financial Controller and a different Department Head must
sign the verification audits.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 2 PAGE 262
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Records Human Resources
By: Drs. A. Agus Purwanto, MM
Maintenance/Filing Department

ACCOUNTING DEPARMENT

I. PURPOSE
The employee personnel file is the company’s official record of each employee,
including his work history, progress and related personal data. Only those in
personnel administration and/or those who exercise management supervision
over the employee may have access to an employee’s personnel file.

II. PROCEDURES
A. Responsibility

Employee personnel files must be maintained by the Human Resources

Manager or the General Manager’s Secretary, WITHOUT EXCEPTION.

B. Physical Storage

All employee personnel records will be maintained in individual folders,

using the same sequence or format as employee payroll records (payroll
journal, for example). Folders shall be marked with the employee’s name and
tax identification number (if used), and all documents inside secured to
prevent loss.

When not in use, all personnel records must be locked in an office or file
cabinet. Key access will be limited to those with written authorization from
the General Manager.

C. Contain of Personnel Files

Every personnel file will include, as a minimum:

1. A documentation checklist

2. Employee’s name, current address, tax and social security numbers

(if applicable)

3. Application form

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 2 PAGE 263
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Records Human Resources
By: Drs. A. Agus Purwanto, MM
Maintenance/Filing Department

4. Employment contract

5. Job description

6. Social security/tax card (if required)

7. Staying/working permit (if required)

8. Benefit plans

9. All Personnel Change Notice forms for starters, terminations,

salary changes or changes in position

10. Letter of resignation (if applicable)

11. All employee performance evaluation forms or employee

performance letters

12. Employee loans (if applicable)

13. Holiday/vacation record

D. File Review

1. The Human Resources Department will review all files at least annually
to ensure that all information and documentation are present and
current.

2. The Human Resources Department will provide a summary of this

review to the General Manager, who will sign the summary and file it in
his office.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 3 PAGE 264
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Records
Responsibilities By: Drs. A. Agus Purwanto, MM
Maintenance/Filing

ACCOUNTING DEPARMENT

I. PROCEDURES
A. Responsibility

The Financial Controller is responsible for the maintenance of the payroll

records file.

B. Content

The Human Resources Department must maintain all documents (or copies)
supporting current pay rates and deductions for employees.

II. CONTROLS

At least annually, Payroll or Human Resources Department representatives will

conduct a joint verification of the payroll journal and supporting records. These
will be verified against the Personnel Files to ensure correct current pay rates and
other wage and tax handling information (e.g., tax number, number of
dependents, etc.)

This verification will include checking to ensure that:

A. Employees’ grading is correct and recorded as such in both the personnel

and payroll records.

B. The salary paid is within the appropriate bands applicable to that grade.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 4 PAGE 265
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Personnel Change
General/Description By: Drs. A. Agus Purwanto, MM
Notice

ACCOUNTING DEPARMENT

I. CRITERIA

The Personnel Change Notice (PCN) is used to process additions, deletions, and
changes to the payroll system. It is the ONLY acceptable document to support
personnel and payroll records for:

1. Starters

2. Salary and wage changes (except for general increases, such as price
indexation)

3. Position or department changes

4. Name changes

5. Transfers between locations

6. Status changes (transfer to or from, leave of absence, etc.)

7. Terminations and resignations

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 4 PAGE 266
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Personnel Change
General/Description By: Drs. A. Agus Purwanto, MM
Notice

PERSONNEL CHANGE NOTICE (GRADED)

HUMAN RESOURCES DEPARTMENT
STARTERS

1. DEPARTMENT………………………….…….. DATE …………………………….

NAME IN FULL: MR/MRS/MISS………………………………………………………………………
EMPLOYEE NUMBER ………………………. COST LOCATION ………………………………….

2. EMPLOYMENT

DATE OF COMMENCEMENT……………. CONTINUOUS EMPLOYMENT DATE……………..

SALARY: PER NONTH/ANNUM…………. PER HOUR…………. HOUR PER WEEK…………..
RANGE MIN……….. MID……… MAX………… PLACE IN RANGE …………………………….
NATIONAL INSURANCE/SOCIAL SEC NO …….…………………………………………………..
INCOME TAX FORM *ENCLOSED/TO FOLLOW
DATE OF BIRTH………………………………… MARITAL STATUS ………………………………
JOB TITLE ………………………………………... JOB GRADE ……………………………………..
ADDRESS………………………………………………………………………………………………
…………………………………………………………………………………………………………….
BANK DETAILS: NAME …………………………… ADDRESS……………………………………...
ACCOUNT NUMBER ……………………………….. SWIFT CODE ………………………………...

3. BENEFITS
PENSION [ ] PRIVATE MEDICAL [ ] AUTOMOBILE [ ]
LIVE OUT [ ] LIVE IN [ ] SCHOOLING [ ] FINANCIAL COUNSELING [ ]

APPROVALS
1 ST APPROVAL………………………………… 2ND APPROVAL ……………………………………

CONCURRENCE HRD………………………… PROCESSED PAYROL DATE……………………

__________________________________________________________________________________

* CROSSES UN-NECESSARY

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 4 PAGE 267
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Personnel Change
General/Description By: Drs. A. Agus Purwanto, MM
Notice

PERSONNEL CHANGE NOTICE (GRADED)

HUMAN RESOURCES DEPARTMENT
CHANGES/TERMINATION

1. DEPARTMENT………………………….…….. DATE …………………………….

NAME IN FULL: MR/MRS/MISS………………………………………………………………………
EMPLOYEE NUMBER ………………………. COST LOCATION ………………………………….

2. CHANGE OF STATUS

RANGE MIN ……………. MID …………. MAX…………. PLACE IN RANGE ………………….%

SALARY FROM ……………………………………….. TO ……………………………………………
LOCATION [ ] JOB TITLE [ ] JOB GRADE [ ] DEPARTMENT [ ]
ADDRESS [ ] MARITAL STATUS [ ] SALARY [ ]
DETAILS: ………………………………………………………………………………………………..
…………………………………………………………………………………………………………….
REASON: ………………………………………………………………………………………………...
……………………………………………………… EFFECTIVE DATE: ……………………………

3. TERMINATION
DATE (LAST DAY WORK)…………… HOLIDAY PAY (HRS)……. PAY IN LIEU (HRS) ………...
REASON FOR TERMINATION: OWN ACCORD [ ] COMPANY TERMINATION [ ]
ELIGIBLE FOR REHIRE: *YES/NO
DETAILS: ………………………………………………………………………………………………..
……………………………………………………………………………………………………………

APPROVALS
1 ST APPROVAL………………………………… 2ND APPROVAL ……………………………………

CONCURRENCE HRD………………………… PROCESSED PAYROL DATE……………………

__________________________________________________________________________________

* CROSSES UN-NECESSARY

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 4 PAGE 268
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Personnel Change
General/Description By: Drs. A. Agus Purwanto, MM
Notice

PERSONNEL CHANGE NOTICE (NON-GRADED)

HUMAN RESOURCES DEPARTMENT
CHANGES/TERMINATION
1. DEPARTMENT………………………….…….. DATE …………………………….
NAME IN FULL: MR/MRS/MISS………………………………………………………………………
EMPLOYEE NUMBER ………………………. COST LOCATION ………………………………….
2. EMPLOYMENT
DATE OF COMMENCEMENT ………………………………………………………………………..
SALARY: PER MONTH/ANNUM ………….. PER HOUR ………. HOURS PER WEEK …………
NATIONAL INSURANCE/SOCIAL SEC NO. ………………………………………………………..
DATE OF BIRTH ……………………………… MARITAL STATUS ………………………………..
JOB TITLE ……………………………………... JOB GRADE ……………………………………….
ADDRESS: ………………………………………………………………………………………………
……………………………………………………………………………………………………………
BANK DETAIL: NAME ……………………………….. ADDRESS ………………………………….
ACCOUNT NUMBER ………………………………………..SWIFT CODE ………………………..
3. CHANGE OF STATUS
RANGE MIN ……………. MID …………. MAX…………. PLACE IN RANGE ………………….%
SALARY FROM ……………………………………….. TO ……………………………………………
LOCATION [ ] JOB TITLE [ ] JOB GRADE [ ] DEPARTMENT [ ]
ADDRESS [ ] MARITAL STATUS [ ] SALARY [ ]
DETAILS: ………………………………………………………………………………………………..
……………………………………………………… EFFECTIVE DATE: ……………………………
4. BENEFITS
PENSION [ ] PRIVATE MEDICAL [ ] AUTOMOBILE [ ]
LIVE OUT [ ] LIVE IN [ ] SCHOOLING [ ] FINANCIAL COUNSELING [ ]
DETAILS: ……………………………………………. EFFECTIVE DATE …………………………..
5. TERMINATION
DATE (LAST DAY WORK)…………… HOLIDAY PAY (HRS)……. PAY IN LIEU (HRS) ………...
REASON FOR TERMINATION: OWN ACCORD [ ] COMPANY TERMINATION [ ]
ELIGIBLE FOR REHIRE: *YES/NO
DETAILS: ………………………………………………………………………………………………..
……………………………………………………………………………………………………………
APPROVALS
1 ST APPROVAL………………………………… 2ND APPROVAL ……………………………………

CONCURRENCE HRD………………………… PROCESSED PAYROL DATE……………………

__________________________________________________________________________________
* CROSSES UN-NECESSARY

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 5 PAGE 269
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Personnel Change Distribution and
By: Drs. A. Agus Purwanto, MM
Notice Control

ACCOUNTING DEPARMENT

I. PURPOSE
Personnel Change Notice (PCN) forms must be approved and correctly applied
to the payroll and/or database system in an accurate and timely fashion.

II. PROCEDURES
A. Graded Employees

The following procedures apply to all PCNs except those involving the
transfer of employees to or from other company under A & B Company.

Except as noted above, all PCNs shall be prepared in three (3) copies and
processed as follows:

1. All three copies of the PCN will be signed and approved by the
General Manager.

2. The PCN will distributed as follows:

a. Original (Top Copy) retained by the Human Resources
Department
b. Second Copy – to the Accounting Department
c. Third Copy – file in the employee’s personnel file

B. Non – Graded Employees

The following procedures will be applied to all PCNs.

PCNs shall be prepared in two (2) copies, Both copies must be signed and
approved, then separate and distributed as follows:

1. Original – filed in the employee’s personnel file

2. Second Copy – to the Accounting Department

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 5 PAGE 270
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Personnel Change Distribution and
By: Drs. A. Agus Purwanto, MM
Notice Control

C. All PCNs (Graded and Non – Graded)

The Payroll/Accounting Department or payroll centre will apply all PCNs no

later than the following pay period, unless the PCNs are not yet due for
implementation. The payroll employee who applies or inputs the PCN will
sign and date the original copy attesting that the PCN was applied on the
effective date indicated on the form.

III. SPECIAL HANDLING OF TRANSFERRED EMPLOYEES

The following procedures apply when employees are transferred to/from other
company within A & B Company:

A. Transfers Between Units Served by the Same Payroll Centre

When an employee is transferred between units served by a common payroll

centre, both the transferring and receiving units will prepare a PCN. The
receiving units “Starter” PCN will normally have an effective date on day
later than the transferring units “Changes/Termination” PCN. Both units
will follow the PCN distribution and control procedures outlined in II,
above. In addition, the payroll centre will set up a transfer control to ensure
that:

1. The “Starter” and “Changes/Termination” PCNs are applied

within the same pay period, and

2. The effective dates of the two PCNs do not result in loss or

duplication of pay and benefits.

B. Transfers Between Units Served by Different Payroll Centre

1. When employees transfer between units served by different payroll

center, both units will prepare and distribute PCNs, as described above.

2. A pension transfer form should be completed for all employees

participating in a company pension plan (if any)

3. The receiving location will prepare the “Starter” PCN, verifying dates,
etc,. against the transferring unit’s PCN. The receiving location is

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 5 PAGE 271
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Personnel Change Distribution and
By: Drs. A. Agus Purwanto, MM
Notice Control

responsible for ensuring that the effective dates of transfer do not result
in loss or duplication of pay and benefits.

C. Transfer of Personnel Files

After the transferring location’s PCN control requirements are met, the
employee’s complete personnel file shall be sent to the receiving units. The
envelope or package must be marked “CONFIDENTIAL” and addressed
to the personal attention of the receiving unit’s General Manager or Human
Resources Manager.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 6 PAGE 272
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Attendance
Payroll Preparation By: Drs. A. Agus Purwanto, MM
Records

ACCOUNTING DEPARMENT

I. PURPOSE
A. Attendance records, when used with Personnel Change Notice (PCN) forms,
are the basis for payroll preparation. Whether kept hourly or daily, hand –
posted or recorded on a time clock, attendance records serve two primary
purpose:

1. By showing the hours and days worked, they are a basis for
calculating the employee’s pay, and they may have a direct bearing
on the employee’s eligibility for certain benefits, rights or
privileges’.

2. They are a management tool to monitor employee attendance and

to enforce work schedules.

B. The following procedures and controls represent only Company

requirements for maintenance and approval of attendance records. Any legal
or labor union requirements relating to time/attendance records shall be
considered in addition to these procedures.

II. PROCEDURES

A. Recording Attendance

The following procedures apply to all employees (except the General

Manager):

1. All employees will record their attendance daily, at their work

station or at a central location.

2. Employees must record the own time; no employee, including a

supervisor or manager, may record attendance for another
employee.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 6 PAGE 273
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Attendance
Payroll Preparation By: Drs. A. Agus Purwanto, MM
Records

3. All handwritten attendance record entries will be made in indelible

ink; pencil entries are not permitted.

4. Time recorded must be actual hours worked, not scheduled hours.

5. All absences must be recorded.

Employees must sign all handwritten time/attendance records, as well as

time – clock records with handwritten insertions or corrections. Employees
do not need to sign machine – recorded time cards which no handwritten
entries, unless required by Indonesia regulations.

B. Approvals

All time/attendance records must be reviewed for completeness and

compliance with company policy and Indonesia requirements before
submission on the Payroll/Accounting Department. This review is the
responsibility of the employee’s Department Head, who must initial the
time/attendance records.

Also, the Department Head must approve the specific time/attendance

record if:

1. Any recorded time result in compensable overtime,

2. The employee has any unscheduled absence from work (for illness, etc.),
or

3. There is any change in the original hours recorded by the employee,

regardless of who made the change or why.

Additions, deletions, and alterations to original time card/sheet entries also

are initialed by the employee.

C. Payroll Responsibilities

When time/attendance records directly affect the employee’s pay (for

example, if an employee is compensated on an hours or daily basis), the
Payroll Department will made the correct addition and entry of compensable
hours, regardless of which department made the initial addition or
calculation. THIS RESPONSIBILITY CANNOT BE DELEGATED.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 7 PAGE 274
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Payroll Preparation Overtime By: Drs. A. Agus Purwanto, MM

ACCOUNTING DEPARMENT

I. PURPOSE
Overtime compensation will vary among the hotels. Regardless of the method of
compensation, overtime nearly always results in increased expenses to the Hotel.
For this reason, all overtime which is compensable in any manner must be
approved in advance by the Department Head or General Manager.

Refer to Form Overtime Requisition attached

II. PROCEDURES
When required by law or labor agreement, the Payroll/Accounting Department
must pay compensable overtime when it is recorded, whether or not such
overtime was approved by Hotel Management. The Company’s internal control
mechanisms (approvals, etc.), cannot take precedence over any statutory or
contractual agreements regarding overtime payment.

The Payroll/Accounting Department will report in writing any UNAPPROVED

overtime to the General Manager, with a copy to the responsible Department
Head.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 7 PAGE 275
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Payroll Preparation Overtime By: Drs. A. Agus Purwanto, MM

OVERTIME REQUISITION
Sheet No. _________ Pay Period _________________

Employee No: ________________

Name: ____________________________Department:__________________ Date: _________________

FOR ONE EMPLOYEE ONLY

Requested Reason for No. Hrs
Date From To Meal Breaks Remarks
By: Overtime Worked

Approved by: Verified by: Approved by: Approved by:

Department Head Human Resources Manager Financial Controller General Manager

NB:
1. To be approved by General Manager one day/shift before the actual turnover in staff
2. To be submitted to Payroll/Accounting Department at the end of each working period

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 8 PAGE 276
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Holiday/Vacation/Illness
Payroll Preparation By: Drs. A. Agus Purwanto,
Pay MM

ACCOUNTING DEPARMENT

PROCEDURES

A. The Department Head is responsible for determining pay eligibility for all absences.
When in doubt about the paid or unpaid status of an employee absence, the
Department Head must consult with the Human Resources Department.

B. The Payroll/Accounting Department is not responsible for determining an

employee’s eligibility for paid absence, except to ensure that the appropriate
Department Head has approved the absence.

C. The Human Resources Department will record (from the attendance records) all
employee absences in the individual employee’s personnel file, to show remaining
eligibility for paid absences.

D. If payment is made to an ineligible employee, the responsible Department Head and

the General Manager must be notified immediately, and arrangements made to
recoup the payment.

E. Whenever possible, attendance records involving paid absences should be sent to the
Human Resources Department before actual payroll preparation, to prevent
erroneous payments.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 9 PAGE 277
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Processing
Payroll Preparation By: Drs. A. Agus Purwanto, MM
Procedures

ACCOUNTING DEPARMENT

I. CRITERIA
The following data must be processed to prepare the periodic payroll:

1. Employee attendance records (regular and overtime hours, sick pay,

vacations, holiday, etc.)

2. Personnel Change Notice forms (salary and status changes, new

hires, terminations, etc.)

3. Payroll deduction forms (contributory and benefit programs, union

dues, savings and investment programs, etc.)

4. Tax registrations (changes in tax exemptions, withholding rates for

Pay As You Earn, etc.)

II. CONTROLS
A. On – Premise Control

If the Hotel performs the entire process of payroll preparation and

calculation, the Financial Controller is responsible for establishing and
maintaining controls over data entry/output. Whether the payroll preparation
is manual or mechanized, the principles of control are unchanged. Controls
must be established to ensure that:

1. Only properly approved data is processed, and

2. All data entered has been accepted and correctly processed by the
payroll system.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 9 PAGE 278
ACCOUNTING
STANDARD
MANUAL Effective:

PROCEDURES
AREA
Processing
Payroll Preparation By: Drs. A. Agus Purwanto, MM
Procedures

B. Off – Premise Control

If a payroll centre or service performs the actual data entry and pay
calculation, the control principles are the same as in “A” above.

1. Payroll Centre – The Head Office is responsible for establishing,

maintaining and coordinating necessary control mechanisms and
procedures at the hotel and payroll centre.

2. Outside payroll service companies – The Financial Controller contracting

for the service is responsible for control in this instance.

C. Control Register/Reconciliation of Current Month Payroll with Previous

Month Payroll

1. The Human Resources Department must maintain a control register

containing all payroll changes resulting in a gross payroll balance payable.
The Human Resources Department and the Accounting Department will
reconcile this payroll balance payable monthly, with the bank transfer
prepared by accounts. The Human Resources Manager and the Financial
Controller will sign for the correctness of the reconciliation in the control
register.

2. Or, each month the payroll of the current month must be reconciled
against the payroll of the previous month, explaining the differences per
employee. The Financial Controller and General Manager must verify the
reconciliation with Personnel Change Notices, and sign the
reconciliation.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 10 PAGE 279
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Payroll
General By: Drs. A. Agus Purwanto, MM
Disbursement

ACCOUNTING DEPARMENT

I. CRITERIA

After preparation, review and approval, payroll may be disbursed by any of the
following methods, listed IN ORDER OF COMPANY PREFERENCE:

A. Electronic Payment – will apply based on availability technology with

Vietcom Bank in the future.

B. Bank Transfer – The approved payroll journal (bank transfer request) is sent
to the Vietcom Bank.

C. Bank Cheque – Individual bank cheques are prepared for each employee at
the moment not used.

D. Cash – The Hotel’s General Cashier prepare cash pay envelopes for each
employee is not applicable in L’anmien Resort & Spa

From the above list, the Bank Transfer Payment is the System used by Sun
Paradise until further system was approved by Chief Executive Officer.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 11 PAGE 280
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Payroll Cash Payment
Disbursement Procedures Agustinus Agus Purwanto

HOTEL ACCOUNTING STANDARD MANUAL

I. CRITERIA
The payment of employees’ salaries and wages in cash is strongly discouraged
and is not authorized except when no alternate method of payment is permitted
or practical.

II. BANKING ARRANGEMENTS

The EXACT amount needed to pay employees (that is, the total net pay per the
payroll/journal printout) will be obtained from the bank by issuing a bank
cherub payable to “cash” This cheque will be drawn on the Hotel’s disbursement
account. DAILY BANK DEPOSITS WILL NOT BE WITHHELD TO
ACCUMULATE CASH FOR PAYROLL PURPOSES.

III. PREPARATION FOR PAYMENT

A. Payroll cash must be secured in the General Cashier’s safe immediately upon
receipt from the bank. The cash should be counted and balanced to the bank
receipt as soon as possible.

B. The Hotel’s General Cashier will pre-count and prepare the individual
employee pay envelopes containing cash and the employee’s pay slip. Ideally,
this preparation should occur only in the General Cashier’s office, with only
cashiering employees participating. However, if the office is too small, the
counting and preparation should be conducted in a secure room, locked
from inside if possible.

C. The General Cashier must be present at all times during the preparation
process. An unresolved out – of – balance condition must be immediately
reported to the General Manager and Financial Controller (and Security
Manager, if assigned). No employee shall leave the room until preparation is
complete and the cash used has been balanced to the total net pay.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 11 PAGE 281
ACCOUNTING
STANDARD
MANUAL Effective:

AREA PROCEDURES
Payroll Cash Payment
Disbursement Procedures Agustinus Agus Purwanto

IV. PAYROLL DISTRIBUTION

A. The completed payroll must be kept in the General Cashier’s safe (or under
equivalent security) until the actual distribution is made to the employees.

B. At least two persons will be directly involved in distributing pay envelopes to

employees, using a copy of the payroll journal/printout or other document as
a checklist and receipting document.

C. Upon receipt of pay envelopes, each employee must:

1. Identify himself by presenting an employee identification card or

equivalent, and

2. Sign the payroll journal/printout or similar document

acknowledging receipt of pay

D. After distribution is complete, the unclaimed pay envelopes will be verified

against the signature/receipt document, and any discrepancies between the
two will be noted and resolved immediately. Unclaimed wages will be
returned to the General Cashier’s safe, and the signature/receipt document
delivered directly to the Payroll Department.

V. ERROR CORRECTION
Errors in payroll calculation must be reported to the Payroll Department and
corrected the following pay period. If monies must be advanced to an employee,
the disbursement will be made from the General Cashier’s float and charged to
the payroll advance account. The advance will be settled against the employee’s
next salary payment.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 12 PAGE 282
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA
PROCEDURES
Payroll
Salary Advances By: Drs. A. Agus Purwanto, MM
Disbursement

ACCOUNTING DEPARMENT

I. PURPOSE
A. The term “payroll advance” means the payment of wages already earned by
the employee and being paid before the regularly scheduled payday.

Payroll advance DOES NOT mean a payment in advance against future

earnings; such payments are loans.

B. Reason for advances include:

1. Payments for payroll calculation errors which cannot be corrected

until the following pay period

2. Disbursement of earned pay before the employee leaves on a trip,

etc.

3. Disbursement of earned pay for a family emergency

4. Payment of all amount due a terminated employee when the

employee will not appear on the scheduled payday

5. Similar payments authorized and approved by the General Manager

and Financial Controller.

II. PROCEDURES
All employee salary and wage advances as defined above must be effected as
follows:

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 12 PAGE 283
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA
PROCEDURES
Payroll
Salary Advances By: Drs. A. Agus Purwanto, MM
Disbursement

A. Hotels Paying by Bank Cheque

Hotels with on – premise accounting will pay by bank cheque from the
Hotel’s disbursement account. Hotels on centralized accounting will pay by
imprest cheque, as directed by the Head Office. The disbursement will be
charged to the payroll advances account and deducted from the employee’s
next paycheque.

B. Hotels Paying by Cash

The employee will be paid by petty cash disbursement charged to the payroll
advances account and deducted from the net amount due the employee on
the following payday.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 13 PAGE 284
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Payroll
Unclaimed Wages By: Drs. A. Agus Purwanto, MM
Disbursement

ACCOUNTING DEPARMENT

I. CRITERIA
Unclaimed wages represent a liability to the Hotel, and shall not be
indiscriminately credited to income or the payroll account.

In the absence of conflicting local regulations, unclaimed wages will be held for a
period of six (6) months. Then, if still unclaimed, they will be credited to “other
income – miscellaneous account”.

II. PROCEDURES
A. Hotels Paying by Bank Transfer

Unclaimed wages occur when the employee’s bank account has been closed.
In this case, a journal entry supported by the bank’s credit advice/notice will
be prepared to reinstate the disbursement amount and to establish the
liability for unclaimed wages. Subsequent claim for payment by the employee
shall be paid as follows:

1. Hotels with on-premise accounting will pay by bank cheque drawn

on the disbursement account.

2. Hotels with centralized accounting will pay by petty cash

disbursement or by imprest cheque, as authorized by Head Office.

Disbursements will be charged to the unclaimed wages account, without

exception. The Financial Controller will make an adjusting journal entry if
the unclaimed amount has been previously transferred to other income.

B. Hotels Paying by Bank Cheque

Unclaimed wages and salary will appear as reconciling items on the Hotel’s
bank account. After two (2) months, uncashed payroll cheques (per bank
statement/bank account reconciliation) will be moved from the bank

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 13 PAGE 285
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Payroll
Unclaimed Wages By: Drs. A. Agus Purwanto, MM
Disbursement

account to the unclaimed wages account. After six (6) months, the cheque(s)
will be moved from unclaimed wages to the “other income – miscellaneous
account”.

Subsequent employee claims will be process and paid in the same manner as
explained in “Hotels Paying by Bank Transfer”, paragraph II A above.

C. Hotels Paying by Cash (refer to “Payroll Disbursement – Cash Payment

Procedures,” paragraph IV).

Unclaimed cash wages and salaries will be processed and controlled as

follows:

1. After payroll distribution, unclaimed cash envelopes will be verified

against the employee signature/receipt document. Discrepancies will be
noted and resolved immediately, then the envelopes will be delivered to
the General cashier.

2. The signature/receipt document will be delivered directly to the Payroll

Department, which will note beside each missing signature: “Transferred
to unclaimed wage list (date)”.

3. Two copies of the unclaimed wage list will be prepared, with columns for
employee names, ID numbers (if paid by bank cheques). The Payroll
Department will retain a duplicate and forward the original to the
General Cashier.

4. The General Cashier will verify the returned pay envelopes against the
original list, keeping them for four (4) working days, during which time
employees may sign the list and claim their pay.

5. The General Cashier will deposit the unclaimed amounts (separate

deposit) and credit the unclaimed wages account. He will forward the list,
the individual employee pay slips and the duplicate bank deposit slip to
the Payroll Department. The Payroll Department will verify unclaimed
wages against the bank deposit slip, initial the slip and forward it to the
Income Auditor.

6. Bank cheques will be disbursed from the disbursement account for

subsequent claims, charging the unclaimed wages account. The cheque
number and date will be entered in the signature/cheque number column
of the original unclaimed wage list.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 13 PAGE 286
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Payroll
Unclaimed Wages By: Drs. A. Agus Purwanto, MM
Disbursement

7. The Payroll Department will maintain the original list in date order, and
reconcile the unclaimed wages account balance monthly, using the list.
Wages unclaimed after six (6) months must be transferred to the “other
income – miscellaneous account”. The unclaimed wage list(s) supporting
this transfer must be removed from the Payroll Department file and
attached as supporting documentation to the journal entry.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 14 PAGE 287
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Payroll
Casual Worker By: Drs. A. Agus Purwanto, MM
Disbursement

ACCOUNTING DEPARMENT

I. CRITERIA
Casual Labors are hired on a temporary basis to meet needs which do not justify
the employment of additional staff on a regular or permanent basis.

In most countries, social laws regulate the use of casual labor. This type of labor
is abused in some cases. Tax authorities have imposed rules and reporting
requirements to reduce tax avoidance associated with casual labor.

II. PROCEDURES
A. The use of casual labor must strictly adhere to Vietnamese laws and
regulations. Time records must be maintained, duly signed by the casual
laborer and relevant Department Head.

B. The General Manager must approve all casual labor in advance. Refer to
Casual Labor Form attached

C. Casual labor should be paid by cheque or petty cash, with the laborer signing
for receipt.

D. Payment will be processed through the normal payroll to meet social security
and tax regulations.

E. All payments of wages must be in the legal tender of the country, or as

prescribed by the legal contract.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 14 PAGE 288
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Payroll
Casual Worker By: Drs. A. Agus Purwanto, MM
Disbursement

CASUAL LABOR FORM

REQUISITION ______________________ DEPARTMENT _________________ OUTLET ____________

Date Required Reason No. of Casual No. of Hours Rate Per

Staff Required Per Casual Staff Hour

Requested By Authorized By Approved By Approved for Payment

Outlet Manager Department Head General Manager Financial Controller

PAID – OUT
Employee Amount
Date Name Sign Amount Received
Number Rate No/Hrs Total

TOTAL

PAID – OUT VERIFIED CORRECT BY: ___________________________

NOTE:
This form must be completed in duplicate. The original copy must be submitted to the Accounting Department
within 3 days after the paid – out.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 15 PAGE 289
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA PROCEDURES
Payroll/ Employee
By: Drs. A. Agus Purwanto, MM
Miscellaneous Terminations

ACCOUNTING DEPARMENT

I. PURPOSE
Hotels should establish a formal processing system of terminated employees, to
ensure that all issues affecting the Company and the employee are discussed and
resolved.

II. PROCEDURES
A. The General Manager or Human Resources Manager will assume
responsibility for processing terminated employees, and they will distribute
all final payments to terminated employees.

B. The Human Resources Manager must develop a checklist which addresses

issues to be covered before the employee leaves the property. The Human
Resources Manager will check the list to ensure that:

1. All custodial items (cash floats, etc.), have been properly accounted
for and all keys have been returned.

2. The employee has returned all manuals, training materials, records,

reports, operations documents, equipment, tools, uniforms, etc.,
provided by the Company.

3. The cash over/short report has been updated and checked for any
excessive shortages (cash-handling employees only)

4. The employee knows the expiration date of Company – provided

insurance (life, health, etc.), as well as his rights, if any, to convert
to a private policy. The employee’s vested interest, if any, in
employee benefits has been explained.

5. Employee loans or salary advances have been settled or

arrangements made for repayment. Employee final salary payment
has been tendered and accepted.

6. The employee’s forwarding address has been noted.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 15 PAGE 290
ACCOUNTING
STANDARD
MANUAL Effective: as per your date

AREA PROCEDURES
Payroll/ Employee
By: Drs. A. Agus Purwanto, MM
Miscellaneous Terminations

7. If the employee participated in a Company pension plan, the

appropriate withdrawal form has been completed on termination.

The Human Resources Manager, Financial Controller and General Manager will
sign the checklist

C. Where required by Indonesian law, the statutory forms relating to

employment termination should be completed. Otherwise, the following
statement should be completed and signed by the Human Resources
Manager and the employee: “The above items were discussed and resolved to
the satisfaction of “Labersa Grand Hotel & Convention Center” and
(Employee Name) on (Date).” This statement will be filled in the employee’s
personnel file, and a copy given to the employee if requested.

D. All employee benefits (pension, medical and dental insurance, Company

discounts, etc.), will cease upon the last day of employment.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515
 HOTEL VI - 16 PAGE 291
ACCOUNTING
STANDARD
MANUAL Effective:

AREA
PROCEDURES
Payroll/
Tip Paid - Outs By: Drs. A. Agus Purwanto, MM
Miscellaneous

ACCOUNTING DEPARMENT

I. CRITERIA
Tip paid – outs are allowed only when gratuities are not subject to taxation, and
where allowable under local governmental legislation and labor laws.

II. PROCEDURES
A. The shift Cashier will note on a specifically – designed form all gratuities
added to Hotel guest checks or charged to credit cards. The Hotel will use
individual forms, or a schedule with a column, for each waiter (tip class
employee) on duty. Employees receiving gratuities at the end of the shift
must sign the forms(s).

B. Gratuities paid out will be entered on the Cashier’s balancing report and the
signed forms submitted with the report. The total gratuities per each guest
check must agree to the amount paid. Discrepancies shall be reported to the
Financial Controller in writing.

C. Tip paid – outs are a compensation item and their accuracy is subject to wage
and labor laws, as well as union/labor agreements. Additionally, tip paid –
outs are disbursements of cash subject to the same policy and procedural
requirement as any other cash payment.

Jl. Labersa, Siak Hulu, Kampar – Pekan Baru – Riau 28000

Phone: (62) 761 41555; Fax: (62) 761 41515