Sap Dayu Present.docx

Sejarah Uniform Systems Of Account Edisi pertama dari Uniform Systems Of Accounts diterbitkan oleh Hotel Association Of New York pada tahun 1926. Edisi ini merupakan bentuk hasil usaha terorganisir pertama kalinya yang sukses dalam menciptakan sistem akuntansi pertanggungjawaban yang seragam dalam industry hotel dan merupakan satu-satunya dan pertama dalam segala bidang industri. Perintis Uniform Systems Of Accounts adalah para anggota dari Hotel Association Of New York. Anggota Hotel Association Of New York adalah komite pemilik ( Proprietor’s Committee), komite akuntan (Accountants Committee) dan lembaga akuntansi (Accounting Societies). Hotel Accountant Association Of New York menjadi pelopor pembentukan organisasi yang sekarang dikenal dengan nama International Association Of Hospitality Accountants. Tahun 1961, The American Hotel & Motel Association (AH & MA) menetapkan The National Association Of Accuntants untuk mengembangkan uniform systems of account untuk hotel dan motel kecil. Kemudian tahun 1979, The Committee on Financial Management Of The American Hotel & Motel Association merevisi Uniform System Of Accounts, guna mencerminkan atau merefleksikan perubahan penggunaan terminologi industry penginapan (lodging industry). Tahun 1986 dilakukan revisi, dan ini merupakan edisi ke delapan, dengan perubahan spesifik pada distribusi pengeluaran , meningkatkan fungsi marketing, pemrosesan data, sumber daya manusia dan transportasi. Edisi ini diterbitkan oleh The Hotel Association Of New York City. Tahun 1996 dikeluarkan lagi edisi ke Sembilan yang diterbitkan oleh The Educational Institute of The American Hotel & Motel Association, dengan sebutan baru yaitu Uniform System of Accounts for the Lodging Industri (USALI). Pada edisi ini, revisi dan perbaikan dilakukan dengan melengkapi Expense Dictionary dan Chart of Accounts. Disamping itu hal lain yang dibahas dalam edisi ini adalah penjelasan dan rumus analisa rasio, informasi statistic departemental, pengendalian anggaran operasi serta analisa Break Even Point (BEP).

Berikut adalah contoh laporan keuangan pokok untuk sebuah hotel berdasarkan uniform system of account (USALI) : 1. Balance Sheet ASSETS Current Year CUREENT ASSETS Cash Cash on Hand Cash on Bank Demand Deposit Temporary Cash Investment TOTAL CASH Short Term Investment Receivable Account Receivable Notes Receiveble Current Meaturities of Noncurrent Maturuties Other TOTAL RECEIVEBLE Less Allowance for Doubtful Accounts NET RECEIVABLE Inventories Prepaid Expenses Deferred Income Taxes,Current Other TOTAL CURRENT ASSETS NONCURRENT ASSETS INVESTMENTS PROPERTY AND EQUIPMENT Land Buildings Leaseholds and Leasehold Improvement Furnishings and Equipment Constructions In Progress China,Glassware, Silver, Linen,and Uniforms TOTAL PROPERTY AND EQUIPMENT Less Accumulated Depreciation and Amortization NET PROPERTY AND EQUIPMENT OTHER ASSETS Goodwill Cash Surrender Value For Life Insurance Deferred Charges Deferred Income Tax-Nonincome Other TOTAL OTHER ASSETS

Prior Year

TOTAL ASSETS LIABILITIES AND OWNER’S EQUITY Bank Others TOTAL NOTES PAYABLE Account payable Accrued Expenses Advance Deposits Income Taxes Payable Deferred Income Taxes-Current Current Maturities of Long-Term Debt Other TOTAL CURRENT LIABILITIES LONG TERM DEBT, Net of Current Maturities Mortgage Notes, Other Notes, and Similar Liabilities Obligations Under Capital Leases OTHER LONG TERM LIABILITIES DEFERED INCOME TAXES-Noncurrent COMMITMENT AND CONTIGENCIES OWNER’S EQUITY (subsidiary ledger) TOTAL LAIBILITIES AND OWNER’S EQUITY (subsidiary ledger owner’s equity) ALTERNATIVE OWNER’S EQUITY PRESENTATION IN BALANCE SHEET a. CORPORATION Current Year Prior Year STOCKHOLDER’S EQUTY ---% Cumulative Preferred Stock, U$---par Value, authorized----shares, issues and Outstanding----shares Common stock, U$--- par Value, Authorized----shares, issue and Outstanding----shares Additional Paid-In Capital Retained Earnings Less : Treasury stock---shares common stock, At cost TOTAL STOCKHOLDER’S EQUITY b.

PARTNERSHIP PARTNERS’ EQUITY General Partners Limited Partners TOTAL PARTNERS’ EQUITY

Current Year

Prior Year

c.

SOLE PROPRIETORSHIP Owner’s Equity

2. Statement Of Income ( Single Staff ) Current year REVENUE Rooms Food Beverage Other TOTAL REVENUE COST AND EXPENSES Rooms Food Beverage Administrative and General Interest Expenses Depreciation and Amotization TOTAL COST AND EXPENSES TOTAL BEFORE INCOME TAXES INCOME TAXES Current Deferred TOTAL INCOME TAXES NET INCOME STATEMENT OF INCOME (double staff) Current Year REVENUE Rooms Food Beverage Telecommunication Garage & Parking Other Operated Departments Rental & Other Income TOTAL REVENUE COST AND EXPENSES Rooms Food Beverage Telecommunication Garage & Parking Other Operated Departments

Prior year

prior year

Administrative and General Human Resources Information systems Security Marketing Franchise Fees Transportation Property Operation & Maintenance Utility Costs Management Fees Rent,Property Taxes,and Insurance Interest Expenses Depreciation and Amortization TOTAL COST AND EXPENSES TOTAL BEFORE INCOME TAXES INCOME TAXES Current Deferred TOTAL INCOME TAXES NET INCOME