KEMENTERIAN PENDIDIKAN DAN KEBUDAYAAN

RISET DN TEKNOLOGI
JURUSAN PARIWISATA
POLITEKNIK NEGERI BALI
Jalan Kampus Bukit Jimbaran, Kuta Selatan, Kabupaten Badung, Bali – 80364
Telp. (0361) 701981 (hunting) Fax. 701128 Laman: www.pnb.ac.id Email: poltek@pnb.ac.id

UJIAN TENGAH SEMESTER GENAP TA 2021/2022

PROGRAM STUDI PERHOTELAN

Nama : Ni Putu Pande Kurniawati

Nim/ Absen : 1915823152 / 31
Mata Kuliah : FOC
Semester/Kelas : VB
Hari/Tanggal : Selasa, 26/10/2021
Waktu : 90 Menit
Dosen : Dra. Made Ruki, M.Par
______________________________________________________________________________

Answer all the following questions properly and submit to your lectures (google classroom)
according to due time given. (score 100)

1. Why is it important to ensure that source documentation exists for all financial transactions?
Answer :

2. What is the relationship between the cycle of service and the guest accounting cycle?
Answer :
The relationship between the service cycle and the guest accounting cycle is very
tight because each stages of guest cycle from pre-arrival, arrival, occupancy to
departure, there are certain standard transactions which occur between the guest and
the hotel. When a guest arrives at the accommodation venue and checks in, an
account is created allowing the guest to charge goods and services to their room.
During their stay, front office cashier may receive charges from room service,
restaurants or bars, retail outlets or any other source within the venue for which
goods and services are provided. These details are entered onto the guest’s account.
On departure, the guest is presented with a summary detailing the activity on their
account during their stay. Payment is processed and at this stage the guest account is
closed.
3. What are the four stages of the cycle of service and the corresponding stages in the guest
accounting cycle?
Answer :

4. Explain the difference between the in-house guest ledger and the city ledger. Do all guest
accounting systems feature these ledger accounts?
Answer :
- The in-house guest ledger keeps track of all amounts owed by guests during their
stay. The cash folio summarizes all cash transactions from non in-house
 guests.The city ledger keeps track of amounts owed by guests for goods and
services that have been provided that may not have been settled on departure.

5. For each stage of the guest accounting cycle, list an example of one financial transaction
Answer :

6. Explain two reasons why advance payments or deposits are recorded separately in the guest
accounting system
Answer :

7. List five goods or services that may be offered to guests and the accompanying source
document that may be used to record the financial transaction
Answer :

8. What is the rack rate and why is it the rate that is rarely charged to guests?
Answer :

9. List and describe one problem that can occur on the guests account at each stage of the guest
accounting cycle.
Answer :

10. What is the difference between a master account and an extras account? Explain when you
may set up both accounts for a guest.
Answer :

11. Describe in short how would you realize all the guests’ transactions to the right gest folio by
opera PMS??
Answer :

12. Give the reason why you need to drag the corrections due to the wrong amount to another
window in the system?
Answer :

13. Why does an accommodation venue place restrictions or limits on guest accounts?
Answer :

14. Describe the process for dealing with late charges when pre-authorization has been given by
a third party
Answer :

15. Explain when the guest account shows a debit and when it shows a credit.
Answer :

16. Why may guests choose to make payments on their accounts during occupancy?
Answer :
17. What is the difference between a house limit and a floor limit? Use examples to explain
your answer
Answer :
- Floor Limit :
A floor limit is the maximum amount in the credit card charges the hotel can
accept without requesting special authorization from the credit card company on
behalf of a credit card holder.
- House Limit :
A House limit on the other hand a property’s internal limitations established by
the front office. This is the maximum limit on the amount, which the guests can
charge to their accounts without partial settlement.
18. What is the difference between a correction and an adjustment?
Answer :

19. What is a refund and why is it paid?

Answer :
20. What is guest folio to your understanding?
Answer :
A guest folio contain all transactions of both cash and credit occurred by each resident
guests. A modern guest folio system will help to manage those sales, and ensure proper
billing. It must be remembered that clients are divided into individuals, groups and corporate
customers with respect to billing. Some customers are split bills they are members of a
group but will pay as individuals for specific items.

Good luck, done and completed by your own is much recommended

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