1. Mata Kuliah : Pengantar Perhotelan
Tahun : 2013
Pertemuan : 12
Finance & Accounting Departement

2. 2
Topics
• Finance
• Accounting

3. 3
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.

4. 4
The Importance of Finance and
Accounting Dept.
• Transaction – Sell and Buy
• In and out cash flow
• Purchasing and Payment
• Wages and Salaries

5. 5
Payment Methods in Hotel
• Cash
• Credit cards
• Transfer
• Voucher
• Traveller Cheque
• Guarantee Letter (for Corporate Account)

6. 6
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

7. 7
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.

8. 8
Finance/Accounting Department
Structure
Finance Director,
Controller
General Cashier
FO Cashier
F&B Cashier
Checker
Payroll Clerk
Cost Controller
Account Payable
Account Receivable
Purchaser
Receiving Clerk
Timekeeper
Accountant
Night Auditor

9. 9
Interdepartmental of Accounting n
Finance Dept
Human
Resources
Finance
Marketing
Housekeeping
Sales Engineering
F&B Service
Kitchen
Rooms
Accounting

10. 10
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.