Nama : Ni Putu Cherline Berliana

NIM : 20106017
No Absen : 17
Prodi : MAH A / 5
Mata Kuliah : Akuntansi Manajemen Hospitaliti

Tugas Akuntansi Manajemen Hospitaliti

Soal & Jawaban

Problem 3.3
The Midnight Inn’s general ledger contains several food and beverage accounts for
the year ended December 31, 19X2, as follow:

Food sales $ 800,000

Beverage sales 300,000
Cover charges (beverage) 6,000
Miscellaneous other income (food) 3,000
Uniforms 2,000

Operating supplies 10,000

Food purchases 300,000
Beverage purchases 75,000
Candy/gum purchases 1,000
Salaries – food 100,000

Wages – food 120,000

Payroll taxes – food 15,000
Fringe benefits – food (excludes employee meals) 20,000
Kitchen fuel 4,000
Laundry 7,000

Contract cleaning 8,000

China 2,000
Linen 1,500
Silver 2,000
 Glassware 2,500

Licenses 2,000
Music 10,000
Employee meals – food 3,000
Employee meals – beverage 1,000
Salaries – beverage 50,000

Wages – beverage 70,000

Payroll taxes – beverage 9,000
Fringe benefits – beverage (excludes employee meals) 12,000

Other information is as follows:

Inventories 1/1/X2 12/31/X2

Food $ 10,000 $ 12,000
Beverages 6,000 5,000
Candy/gum 500 400

Required:
Prepare a food and beverage schedule in accordance with the USASH.

Jawab:

Perhitungan cost of sales

 Beginning food inventory = 10,000
Food purchases = 300,000
Total available = 310,000
Ending food inventory = 12,000
Total consumed = 298,000
Employee meals – food = 3,000
Cost of food sales = 295,000

 Beginning beverage inventory = 6,000

Beverage purchases = 75,000
 Total available = 81,000
Ending beverage inventory = 5,000
Total consumed = 76,000
Employee meals – beverage = 1,000
Cost of beverage sales = 75,000

 Beginning candy/gum inventory = 500

Candy/gum purchases = 1,000
Total available = 1,500
Ending candy/gum inventory = 400
Cost of candy/gum sales = 1,100

Food & Beverage Schedule sesuai dengan USASH:

The Midnight Inn’s

Food and Beverage
For the year ended December 31, 19X1

Revenue
Food sales $ 800,000
Beverage sales 300,000
Cover charges (beverage) 6,000
Miscellaneous other income (food) 3,000
Net Revenue 1,109,000

Expenses
Cost of Sales
Cost of food sales 295,000
Cost of beverage sales 75,000
Cost of candy/gum sales 1,100
Total cost of sales 371,100

Payroll and related expenses

Salaries – food 100,000
 Wages – food 120,000
Payroll taxes – food 15,000
Fringe benefits – food 20,000
Salaries – beverage 50,000
Wages – beverage 70,000
Payroll taxes – beverage 9,000
Fringe benefits – beverage 12,000
Total payroll and related expenses 396,000

Other expenses
Contract cleaning 8,000
Laundry 7,000
Linen 1,500
Operating supplies 10,000
Uniforms 2,000
Kitchen fuel 4,000
China 2,000
Silver 2,000
Glassware 2,500
Licenses 2,000
Music 10,000
Total other expenses 51,000

Total Expenses 818,100

Departmental Income $ 290,900

 Problem 3.8
Pat Mulhurn, the founder of Pat’s Place, wants to analyze 19X2 year’s operations
by comparing them with the 19X1 results. To aid him, prepare a comparative income
statement using the 19X1 and 19X2 infomation available.

Pat’s Place
Income Statement
For the years ending December 31, 19X1 and 19X2

19X1 19X2
Revenues
Rooms $ 976,000 $ 1,041,000
Food and beverage 604,000 626,000
Telephone 50,000 52,000
Total 1,630,000 1,719,000

Direct Expenses
Rooms 250,000 264,000
Food and beverage 476,000 507,000
Telephones 68,000 68,000
Total Operational Department Income 836,000 880,000

Undistributed Operating Expenses

Administrative and General 195,000 206,000
Marketing 65,000 68,000
Property Operation and Maintenance 69,000 68,000
Energy Costs 101,000 102,000
Income Before Fixed Charges 406,000 436,000

Rent, Property Taxes, and Insurance 200,000 201,000

Interest 55,000 52,000
Depreciation and Amortization 116,000 116,000
Income Before Income Taxes 35,000 67,000
Income Taxes 7,000 17,000

Net Income $ 28,000 $ 50,000

Required:
Prepare the comparative income statement for Pat’s Place. Note: Rearrange the income statement
to conform to the USASH format as reflected in Exhibit 3.10

Jawab:

Pat’s Place

Comparative Income Statement

Difference
19X1 19X2 $ %

Total Revenue $ 1,630,000 $ 1,719,000 $ 89,000 5,46%

Rooms – Revenue 976,000 1,041,000 65,000 6.66

Direct Expenses 250,000 264,000 14,000 5.60
Department Income 726,000 777,000 51,000 7.02

Food & Beverage – Revenue 604,000 626,000 22,000 3.64

Direct Expenses 476,000 507,000 31,000 6.51
Department Income 128,000 119,000 (9,000) (7.03)

Telephone – Revenue 50,000 52,000 2,000 4.00

Direct Expenses 68,000 68,000 0 0
Department Income (18,000) (16,000) 2,000 11.11

Total Operated Department Income 836,000 880,000 44,000 5.26

Undistributed Operating Expenses

Administrative and General 195,000 206,000 11,000 5.64
Marketing 65,000 68,000 3,000 4.61
Property Operation and Maintenance 69,000 68,000 (1,000) (1.45)
Energy Costs 101,000 102,000 1,000 0.99
Total Undistributed Operating Expenses 430,000 444,000 14,000 3.25

Income Before Fixed Charges 406,000 436,000 30,000 7.39

Rent, Property Taxes, and Insurance 200,000 201,000 1,000 0.50

Interest 55,000 52,000 (3,000) (5.45)
Depreciation and Amortization 116,000 116,000 0 0

Income Before Income Taxes 35,000 67,000 32,000 91.42

Income Taxes 7,000 17,000 10,000 142.85

Net Income $ 28,000 $ 50,000 $ 22,000 78.57%