13. Basic Hotel Accounting Cost Control #4 by Dino Leonandri

1. Inter Transfer Cost
By : Dr. Dino Leonandri, MM, CHA

2. Expenditure Cycle

3. Organization Structure

4. Receiving

5. Receiving

6. Receiving

7. Inter Transfer form

8. Inter Transfer form

10. Perpetual and Periodic
Inventory
By : Dino Leonandri

11. The perpetual inventory method of accounting inventory,
as the name suggests, is about tracking inventory
‘perpetually’ as it moves throughout the supply chain. In
this approach, warehouse managers keep a continuous
track of inventory balances, which means the stock is
updated automatically every time an item is received or
sold through every point of sale.
Perpetual inventory system utilizes barcodes scanning,
radio frequency identification (RFID) scanners, and
inventory management software integrated with POSes,
CRMs, MarketPlaces like Amazon FBA, purchase, order,
and return management softwares to track inventory in
real-time.

12. Periodic Inventory System
Periodic inventory management allows a company
to track its beginning inventory and ending
inventory within an accounting period, but it does
not track the inventory on a daily or per-sale
basis. These companies track their inventory by
having employees take a physical inventory count.
Under this system, companies record all
purchases to a purchases account. Once the
physical inventory on hand has been counted, the
balance in the purchases account is shifted into
the inventory account, which in turn is adjusted to
match the cost of the ending inventory.

13. Online inventory system

14. Online inventory system

15. Question :
Base on your opinion, what does factors influence the decision
making of the selling price of F & B?
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. STPT/Intl Class/Hotel Basic Accounting
2. Poltekpar Plb/DIK 6A/Hospitality Business
3. Poltek Intl Jkt/AJ/Hotel Management

16. Thank you
Please subscribe at :
https://www.youtube.com/c/dinoleonandri