04 Basic Hotel's Accounting by Dino Leonandri-STP Trisakti

1. 01/11/2021
HOTEL
REVENUE
ACCOUNTING
ENTRY
By: DR. Dino Leonandri, MM

2. INTRODUCTION
Hotel sales
consist of
products and
services offered
to customers
that occur in
the hotel
department
that generate
sales and who
deal directly
with customers.
Hotel sales
accounting in
the
accounting
department is
handled by a
special
function,
namely
Income
Auditor
Supporting documents needed
to record transactions in the
sales journal include:
- Receipt
- guest account
- room sales report (room
count sheet)
- room sales recapitulation,
- cash deposit recapitulation
- housekeeping report
- food and beverage sales
report
- other sales support reports.

3. SALES RECOGNITION
Recognition of room sales is recognized when charged
to the guest bill after the guest has stay in the room
service.
Recognition of other hotel services when guests have
consumed the product or service. Ex: food sales are
recognized after the guest consumed the meal product.

4. HOTEL SALE DETAILS
Hotel sales that are charged to guest accounts will then be reported to the
income auditor, which must be further broken down into sales of hotel
services/products, service charge and Hotel Tax.
• The hotel charges a service fee of 10% of
sales to guests. These services are
employee rights which are charged to
guest accounts.
• The hotel only serves as a levy.
• These services are hotel debts to
employees which will be distributed to
employees
Service
Charge
• The hotel charges Tax to guest accounts for 11%
of sales of hotel services/products.
• The hotel only serves as a levy. Tax is the hotel's
debt to the government
Hotel Tax

5. Excercise :
1. September 20, 2021 data obtained from Langham Hotel sales are as
follows:
a. Room USD 100
b. Food USD 50
c. Drinks USD 30
d. City ledger USD 71,8
e. Paid Out USD 25
The sales amount above excludes service and tax.
Make Sales Details and record them in the Sales Journal!

6. Hotel Langham
Jakarta
SALES BREAKDOWN 3-Oct-21
Bill No Description Gross Sales Net Sales
Service
Charge Tax
00100 Room 121.00 100.00 10.00 11.00
00101 Food 60.50 50.00 5.00 5.50
00102 Beverage 36.30 30.00 3.00 3.30

7. SALES JOURNAL
• All transactions charged to guest accounts are hotel
receivables
Guess Bill
• When the guest checks out and settles with a credit
card or is charged to the company/institution, then this
transaction is classified as receivable
City Ledger
• Other receivables such as Paid out, employee
receivables, etc
Other Receivablle
On the debit side of the sales journal, transactions are recorded,
including:

8. SALES JOURNAL
Sales of services/products such as rooms, food, drinks,
spas, other services
Service Charge Payable
Hotel Tax
Differed Income
On the credit side of the sales journal, the following transactions are
recorded:

9. HotelLangham
Jakarta
SALESJOURNAL 3-Oct-21
DATE
Guest
Ledger
City
Ledger
Other
Receivable
Service
Charge HotelTaxes ROOM FOOD BEVERAGE OTHER TOTAL
RECEIVABLE PAYABLE

10. THANK YOU 
Any Questions?

11. QUIZ :
1. May 15, 2021 data obtained SwissBel Hotel sales as follows:
a. Room USD 526
b. Food USD 317
c. Drinks USD 287
d. Laundry USD 87
e. City ledger USD 541
f. Paid Out USD 150
The sales amount above includes service and tax.
Make Sales Details and Book it into the Sales Journal!

12. QUIZ :
2. Until May 31, 2021 data obtained MERCURE Hotel sales as follows:
a. Room USD 12,523
b. Food USD 8,717
c. Drinks USD 7,482
d. Laundry USD 3,786
e. City Ledger USD 22,183
f. Paid Out USD 2,000
The above transactions do not include service and tax.
Make Sales Details and Book it into the Sales Journal!

13. Thanks!
Any questions?
You can find me at
Please subscribe for other presentations at
https://www.youtube.com/c/dinoleonandri