Basic Hotel Accounting Principles #3 By Dino Leonandri

1. Hotel Basic Accounting and
Cost Control #3
By : Dino Leonandri

2. The cash flow statement
Companies can only survive if they have enough
cash in hand to be
able to take care of all their expenses. Cash is
considered as the
lifeblood of any business.
Cash is generally generated from the following
sources: · Cash generated from the business
itself through its sales · Cash made available to
the business by the owners · Cash borrowed
from third parties, which could include
individuals, lending institutions and other
businesses

3. The cash flow statement

4. The cash flow statement
Cash flow statement – measures the flow of money in and out of a business.
One of four financial statements found in the annual report, it categorizes a
company’s cash receipts and disbursements for a given fiscal year by three
major activities: operations, investments and financing.
Cash inflows – these represent the cash received in the course of an
accounting period by a business.
Cash outflows – these represent the cash paid out in the course of an
accounting period by a business
Direct method – this method requires bringing together the beginning cash
level to the ending cash level. Under the direct method, cash and bank
accounts are analyzed to identify cash flow during the period.

5. The cash flow statement
Financing activities – those activities that help to raise the financial resources
received from owners and creditors, and the associated repayments of the
resulting obligations.
Indirect method – this method starts with the net income for the period
concerned. The net income is then adjusted for non cash movements found
in the income statement.
Investing activities – the purchase and sale of operating equipment or other
assets intended to produce revenue in the long run. Also include activities
related to non-operating assets strictly intended for investment purposes,
such as buying shares of other companies.
Operating activities – these represent the principal revenue producing activities
associated with the day-to-day running of a business on an ongoing basis.

6. The cash flow for Preopening Hotel

7. Cara penyusunan laporan arus kas baik
untuk yang langsung dan tidak langsung
sama saja.
Berikut cara-caranya.
1. Hitung kenaikan dan penurunan yang terdapat dalam
kas perusahaan.
2. Setelah itu, hitung dan laporkan kas netto yang
merujuk pada aktivitas operasional, dengan
menggunakan cara langsung atau cara tidak langsung.
3. Hitung dan laporkan bagian kas netto yang telah
digunakan pada aktivitas investasi.
4. Lakukan hal yang sama dengan laporan kas netto
pada bagian aktivitas pendanaan.
5. Terakhir, lakukan penghitungan dan jumlahkan dari
semua bagian, aktvitas operasi, investasi, dan
pendanaan dengan saldo awal dari kas perusahaan.

8. The cash flow statement for Hotel’s Operation

9. THANK YOU
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