Finance and Accounting Department Pertemuan 12 Matakuliah: G0424 – Hotel and Restaurant Management Tahun: 2008.

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Presentation transcript:

Finance and Accounting Department Pertemuan 12 Matakuliah: G0424 – Hotel and Restaurant Management Tahun: 2008

Bina Nusantara University 3 Topics Finance Accounting

Bina Nusantara University 4 Learning Outcomes Students are able to differentiate between finance and accounting in hotel industry Students are able to explain each job position and job task in finance and accounting department.

Bina Nusantara University 5 The Importance of Finance and Accounting Dept. Transaction – Sell and Buy In and out cash flow Purchasing and Payment Wages and Salaries

Bina Nusantara University 6 Payment Methods in Hotel Cash Credit cards Transfer Voucher Traveller Cheque Guarantee Letter (for Corporate Account)

Bina Nusantara University 7 Room Rate Rack rate/Normal rate/Published rate Discount rate Complimentary rate Weekdays/weekend rate Family rate Special rate Corporate rate Package rate Promotional rate

Bina Nusantara University 8 Scope of Work in Finance and Accounting Department Accounting Posting daily transaction into journal Prepare financial statement – balance sheet and profit/loss statement Interpret financial condition which will be analysed by Finance Finance Plan the maximum used of company assets Plan capital bugdet and cash budget Dividend payment Distribute finance information to stakeholders.

Bina Nusantara University 9 Finance/Accounting Department Structure Finance Director, Controller General Cashier FO Cashier F&B Cashier Checker Accountant Night Auditor Payroll Clerk Cost Controller Account Payable Account Receivable Purchaser Receiving Clerk Timekeeper

Bina Nusantara University 10 Interdepartmental of Accounting n Finance Dept Accounting RoomsHousekeepingF&B ServiceKitchenEngineeringSalesMarketingFinance Human Resources

Bina Nusantara University 11 Conclusion In many The finance and accounting department combines staff functions and line functions, or those functions directly responsible for servicing guests. The existance is important to afford the hotel corporation an independent verification of the financial and operating results of the hotel.