06. Basic Hotel's Accounting by Dino Leonandri-STP Trisakti

1. P.T.E.R Accounting Journal Entry
By : Dr. Dino Leonandri, MM, CHA

2. Payroll and Wages
Salaries :
This is compensation given by the hotel to
employees in accordance with the
applicable laws and regulations.
The amount of fixed income received by
hotel employees with a working week
period of 6 working days or a month for 24
working days.
Example: a front office receptionist has a
salary per month according to the work
contract of Rp. 4,200,000

3. Payroll and Wages
Wages :
Represents compensation received by
hotel employees for a certain unit of work
time.
Total employee income for a certain period
of time at a certain rate of wages per unit
of time.
Example: the wages paid per one working
day (8 hours) by the hotel for kitchen
employees is IDR 150,000. If in one month
an employee works 25 days then the
wages received are Rp. 3,750,000.

4. Working Contract
• The employment contract document is an official
document that binds the hotel and employees.
• This document includes, among others:
1. Name and or official representing hotel management as party I
2. Name and position of hotel employee as party
II
3. Basic salary received by hotel employees
4. Benefits that must be received by employees
in accordance with their rank and position
5. Other rights and obligations that must be
borne and specifically apply to the hotel in
question

5. Staff Attendance List
• Documents used by management to
record the number of employee
attendance.
• This document is used as a source of
documents to determine the number
of employee attendance in a week to a
month.
• This document is also used as a
source in determining overtime,
wages, and employee benefits.

6. Attendance List
Mercure Hotel
Employee Attendance List
Name : Budhi
Position : Front Desk Agent
Departemen/seksi :
Front Office
Front Desk
Bulan : Mei 2021
Date In Out Hours Remarks
1 06.40 15.10 8 jam
2 06.35 15.15 8 jam
3 dst
4
5

7. Employee Benefit Allowances
• Employee welfare benefits can be in
the form of transportation allowances,
BPJS/social security benefits, holiday
allowances, pension benefits, and
other benefits which are the policy of
local hotel management.
• Transaction Journal :
Employee Benefit Exp. xx
Cash/Bank xx

8. Question :
• Staff meal is given an allowance of
IDR 10,000 and the number of
working days in a month is 25 days,
then at the end of the month an
employee will receive IDR 250,000.
• The total sales of the hotel is Rp.
121.000.000. Of this amount, Rp.
100,000,000 is net sales, Rp.
10,000,000 for services & Rp.
11,000,000 is Hotel Tax .

9. Answer :
 Meals Allowance Rp 250.000
Cash/Bank Rp 250.000
 Bank Rp 121.000.000
Sales Rp 100.000.000
Employee Service Charge Rp
10.000.000
Hotel Taxes Rp
11.000.000

10. Salaries Journal
Month : Januari 2021
Salaries Slip
No
Name Depart. Basic Salary
Transportation
Allowance
Meals
Allowance Service Charge Gross Salaries (Jamsostek)
Employee
Koperasi
Health
Insc
Income
Tax Total Deuction Net Salaries
Transfered
to the Bank
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)
Agastya SM Rp 850.000 Rp 390.000 Rp 250.000 Rp 930.000 Rp 2.420.000 Rp (41.565)
Rp
(25.000)
Rp
(20.000)
Rp
(363.000)
Rp
(449.565)
Rp
1.970.435 137.81.008
etc

11. Transaction Journal as
follows:
• To Record Salaries Expenses:
Employee Salaries xx
Salaries Payable xx
• To Record Employee Salaries Deduction- BPJS and Income Tax:
Employee Salaries xx
BPJS Payable xx
Income Tax xx
• To Record payment of BPJS dan Income Tax:
BPJS Payable xx
Income Tax xx
Bank/Cash xx
• To Record Salaries/Payroll Payment:
Employee Salaries xx
Bank/Cash xx

12. Journal Voucher: Employee Salaries
Exp.
Chart of Account Description General Ledger
Jpurnl Entry
Debit Credit
510 Front Office Salaries Exp. Rp 2.450.000
511Salaries Exp. Payable Rp 2.450.000
640 Sales & marketing Salaries Exp. Rp 2.200.000
640-1
Salaries Exp. Payable
Rp 2.200.000
200 Account Payable Rp (4.650.000)
200-2Salaries Payable Rp 3.632.115
200-9BPJS/Jamsostek Rp 320.385
200-8Income Tax (Art 21) Rp 697.500
Total Rp - Rp 4.650.000 Rp 4.650.000
To Record Salaries Exp. May
2021
Prepared by: Checked by: Posted By:
Rum Adi Ogie

13. QUIZ
Question :
a. Transportation Allowance is given IDR 250,000 and the number of working days in a month
is 25 days, How much do employee will receive in the end of month ?
b. The total sales of the hotel is Rp. 1.021.000.000.
Please calculate How much ins Service charge and Hotel Tax And Make the Journal Entry
Please answer the questions above and email to:
dinoleonandri@stptrisakti.ac.id
by email no later than 1 week ahead.
In the email subject, write the name of the campus, course and class
example :
1. Poltekpar Plb/DIK 6A/Hospitality Business
2. STPT/Class A/Revenue Management
3. Poltek Intl Jkt/AJ/Hotel Management

14. 14
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