The document discusses the cash flow statement, which measures the flow of money in and out of a business. It categorizes a company's cash receipts and disbursements into three activities: operations, investments, and financing. Cash inflows represent cash received, while cash outflows represent cash paid out. The direct method analyzes cash accounts to identify cash flow, while the indirect method starts with net income and adjusts for non-cash items. The document also provides an example cash flow statement for a hotel for one month, showing sources of funds, uses of funds, and the net cash flow.

1. Hotel Basic Accounting #2
By : Dr. Dino Leonandri, SE, MM, CHA

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 method of preparing cash flow statements for both
direct and indirect is the same.
1. Calculate the increase and decrease in the company's
cash.
2. After that, calculate and report the net cash that refers
to operating activities, using the direct method or the
indirect method.
3. Calculate and report the share of net cash that has
been used in investing activities.
4. Do the same with the net cash statement in the
financing activities section.
5. Finally, do the calculations and add up all the parts,
operating, investing, and financing activities with the
beginning balance of the company's cash

7. The cash flow for Preopening Hotel

8. WEEKLY FORECAST CASH FLOW
HOTEL A
SEPTEMBER 2021
Actual Actual Actual Actual Actual
Total Net Operating Revenue 262,712,321 418,539,001 496,717,333 497,090,199 1,675,058,854
Total Gross Operating Revenue 317,881,908 506,432,191 601,027,973 601,479,141 2,026,821,213
From Operation
Cash sales/Credit Card 343,414,231 209,115,679 335,448,335 185,730,061 1,073,708,306
A/R Collection 36,958,721 32,605,920 38,000,520 138,743,002 246,308,163
Others/Deposit
Sub total from operation 380,372,952 241,721,599 373,448,855 324,473,063 1,320,016,469
Sub total from financing - - - - -
Sub total from investment - - - - -
TOTAL SOURCE OF FUNDS 380,372,952 241,721,599 373,448,855 324,473,063 1,320,016,469
For Operation
Account Payable-Trade 297,799,415 26,180,316 33,047,349 2,487,000 359,514,080
Account Payable-Other 54,187,667 38,502,019 114,040,951 16,259,556 222,990,193
Other Payable -
Tax Payable 84,498,992 84,498,992
Service charge 203,196,011 203,196,011
Salary & Wages 389,175,434 389,175,434
Employee benefit -
Utilities -
Management Fee -
Others 100,000 61,000 109,697 270,697
Sub total for operation 352,087,082 352,377,338 147,149,300 408,031,687 1,259,645,407
For Financing
Interest on loan
Owners' distribution 650,000,000 650,000,000
Sub total for financing - 650,000,000 - - 650,000,000
For Investment BCA IN 124,614,786
Capital reserve (CAPEX) MANDIRI IN 119,851,739
Sub total for investment - BCA OUT 9,306,572
Total use of funds 352,087,082 1,002,377,338 147,149,300 408,031,687 1,909,645,407 MANDIRI OUT 5,451,680
PANIN 7,806,498
Net 28,285,870 (760,655,739) 226,299,555 (83,558,624) (589,628,938) BPD 7,487,536
Cash in Bank beginning 883,909,266 912,195,136 151,539,397 377,838,952 883,909,266 BRI 19,761,516
Cash in Bank ending 912,195,136 151,539,397 377,838,952 294,280,328 294,280,328 TOTAL BANK 294,280,328
01 - 30
SOURCE
OF
FUNDS
USE OF
FUNDS
NET
FUNDS
Description
WEEK I WEEK II WEEK III WEEK IV TOTAL
01 s/d 8 9 s/d 16 17 s/d 24 25 s/d 31

9. Hotel A
Cashflow Report
Period 2021
January February March April May June July August September
Total Operating Revenue 766,794,960 927,766,361 1,066,199,102 1,285,047,473 711,520,727 1,362,883,713 1,115,668,001 1,149,157,796 894,834,295 9,279,872,428
Operating Expenses 424,568,452 455,371,910 469,373,956 561,296,903 437,003,823 569,682,617 527,361,504 552,487,987 439,518,600 4,436,665,752
Gross Operating Profit 210,417,123 287,502,492 417,462,987 519,131,142 153,019,383 582,235,716 407,185,316 409,270,701 322,469,676 3,308,694,536
GOP % 27.4% 31.0% 39.2% 40.4% 21.5% 42.7% 36.5% 35.6% 36.0% 35.7%
From Operation
Cash sales/Credit Card 198,224,868 393,381,837 517,764,616 196,352,498 484,804,946 591,574,473 607,114,232 456,603,212 477,687,446 3,923,508,128
City Ledger 327,784,597 703,125,883 567,773,409 701,795,251 251,371,098 170,910,354 413,581,570 291,726,603 392,538,764 3,820,607,529
Others/Deposit 134,700,489 41,352,000 18,093,800 202,505,002 312,625,000 208,523,064 262,009,000 221,566,000 275,264,905 1,676,639,260
Sub total from operation 660,709,954 1,137,859,720 1,103,631,825 1,100,652,751 1,048,801,044 971,007,891 1,282,704,802 969,895,815 1,145,491,115 9,420,754,917
From Financing
Working Capital Loan fr Owner - 360,000,000 100,000,000 460,000,000
Investment Loan -
Sub total from financing - - - - - - - 360,000,000 100,000,000 460,000,000
From Investment
Interest on Time Deposit 550,000,000 570,000,000 1,200,000,000 2,320,000,000
Cash Dividend -
Sub total from investment 550,000,000 - - - 570,000,000 - 1,200,000,000 - - 2,320,000,000
TOTAL SOURCE OF FUNDS 1,210,709,954 1,137,859,720 1,103,631,825 1,100,652,751 1,618,801,044 971,007,891 2,482,704,802 1,329,895,815 1,245,491,115 12,200,754,917
For Operation
Account Payable-Trade 149,159,915 184,810,929 209,584,151 310,266,979 320,864,085 317,752,043 350,020,419 344,387,281 297,326,829 2,484,172,631
Account Payable-Other 5,000,000 - - - 5,000,000
Other Payable - - -
Tax Payable 145,313,295 86,491,113 104,192,680 117,240,382 141,328,558 79,370,405 149,917,209 122,748,020 127,650,274 1,074,251,936
Service charge 132,102,996 76,634,550 93,113,212 106,582,166 128,480,507 71,064,004 136,288,372 111,589,114 114,915,779 970,770,700
Salary & Wages 159,562,931 163,699,125 150,437,095 150,202,095 158,878,190 164,270,590 166,014,436 162,062,029 161,456,409 1,436,582,900
Employee benefit 3,000,000 3,500,000 2,500,000 2,500,000 3,000,000 112,091,794 38,261,837 14,156,680 14,491,577 193,501,888
Utilities 92,196,920 69,475,819 60,300,620 75,953,349 78,805,692 69,958,033 81,715,030 72,039,523 64,851,288 665,296,274
Management Fee 44,881,513 60,637,434 28,384,983 38,109,812 47,933,946 63,482,306 95,760,634 47,790,816 48,984,309 475,965,753
Others 64,242,250 150,193,843 20,993,070 95,780,996 97,820,201 51,867,836 102,476,431 110,032,529 180,432,669 873,839,825
Sub total for operation 790,459,820 800,442,813 669,505,811 896,635,779 977,111,179 929,857,011 1,120,454,368 984,805,992 1,010,109,134 8,179,381,907
For Financing
Interest on loan 451,889,289 486,457,262 419,010,596 139,141,994 339,590,293 109,862,161 365,326,807 213,192,281 148,624,792 2,673,095,475
Owners' distribution 144,902,504 923,591,925 207,356,528 83,316,088 1,359,167,045
Sub total for financing 451,889,289 486,457,262 419,010,596 139,141,994 339,590,293 254,764,665 1,288,918,732 420,548,809 231,940,880 4,032,262,520
For Investment
Capital reserve (CAPEX) 15,335,899 18,555,327 21,323,982 25,700,949 14,230,415 27,257,674 22,313,360 22,983,156 17,896,686 185,597,449
Sub total for investment 15,335,899 18,555,327 21,323,982 25,700,949 14,230,415 27,257,674 22,313,360 22,983,156 17,896,686 185,597,449
Total use of funds 1,257,685,008 1,305,455,402 1,109,840,389 1,061,478,722 1,330,931,886 1,211,879,350 2,431,686,460 1,428,337,957 1,259,946,700 12,397,241,875
Net (46,975,054) (167,595,682) (6,208,564) 39,174,029 287,869,158 (240,871,459) 51,018,342 (98,442,142) (14,455,585) (196,486,958)
Cash in Bank beginning 583,465,618 536,490,564 368,894,882 362,686,318 401,860,346 689,729,504 448,858,045 499,876,387 401,434,245 583,465,618
Cash in Bank ending 536,490,564 368,894,882 362,686,318 401,860,346 689,729,504 448,858,045 499,876,387 401,434,245 386,978,660 386,978,660
BNI 77,335,275.00
BCA 86,465,875.14
Mandiri 155,201,541.59
BRI 19,235,514.00
House Bank 30,000,000.00
Cash Outlet FO 2,500,000.00
Cash Outlet FBS 1,000,000.00
Cash in Transit 15,240,454.00
Total 386,978,659.73
YTD 2021
SOURCE
OF
FUNDS
USE OF
FUNDS
NET
FUNDS
Description
Month To Date

10. QUIZ
Question :
Mention the types of cash flow that you know?
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

11. THANK YOU
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