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USALI

The document discusses the Uniform System of Accounts for the lodging industry published by the Hotel Association of New York in 1996. It covers 5 sections on preparing financial statements, financial analysis, financial statement formats, guidelines for allocating operating costs, budget preparation and control, a chart of accounts example, simplified accounting examples for limited service properties, an expense dictionary, and sample uniform system statements. An effective chart of accounts according to the AICPA should facilitate financial and management reporting, include necessary accounts, describe each account in detail but concisely, clearly define account categories, and include necessary control accounts.

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Sigit Wahyudhi
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706 views4 pages

USALI

The document discusses the Uniform System of Accounts for the lodging industry published by the Hotel Association of New York in 1996. It covers 5 sections on preparing financial statements, financial analysis, financial statement formats, guidelines for allocating operating costs, budget preparation and control, a chart of accounts example, simplified accounting examples for limited service properties, an expense dictionary, and sample uniform system statements. An effective chart of accounts according to the AICPA should facilitate financial and management reporting, include necessary accounts, describe each account in detail but concisely, clearly define account categories, and include necessary control accounts.

Uploaded by

Sigit Wahyudhi
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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5.

3 Uniform System of Accounts for the Lodging Industry

Adapun hal-hal yang dibahas dalam Uniform System of Accounts yang diterbitkan oleh
Hotel Association of New York (1996), meliputi :

Bagian I: Financial Statements

Seksi 1 : Balance sheet

Seksi 2 : Statement of Income

Seksi 3 : Statement of Owners’ Equity

Seksi 4 : Statement of Cash Flows

Seksi 5 : Notes to the Financial Statements

Seksi 6 : Departemental Statements

Skedul 01 : Rooms

Skedul 02 : Food

Skedul 03 : Beverages

Skedul 04 : Telecommunications

Skedul 05 : Garage and Parking

Skedul 06 : Golf Course

Skedul 07 : Golf Pro Shop

Skedul 08 : Guest Laundry

Skedul 09 : Health Center

Skedul 10 : Swimming Pool

Skedul 11 : Tennis

Skedul 12 : Tennis Pro Shop

Skedul 13 : Other Operated Departements


Skedul 14 : Rentals and Other Income

Skedul 15 : Administrative and General

Skedul 16 : Human Resources

Skedul 17 : Information System

Skedul 18 : Security

Skedul 19 : Marketing

Skedul 19a: Franchise Fees

Skedul 20 : Transportation

Skedul 21 : Property Operation and Maintenance

Skedul 22 : Utility Costs

Skedul 23 : Management Fees

Skedul 24 : Rent, Property Taxes, and Insurance

Skedul 25 : Interest Expense

Skedul 26 : Depreciation and Amortization

Skedul 27 : Income Taxes

Skedul 28 : House Laundry

Skedul 29 : Salaries and Wages

Skedul 30 : Payroll Taxes and Employee Benefits

Seksi 7 : Statement for Gaming Operations

Seksi 8 : Statement for Properties Operated by a Management Company

Bagian II: Financial Analysis

Seksi 9 : Financial Statement Formats

Seksi 10: Ratio Analysis and Statistics


Seksi 11: Breakeven Analysis

Seksi 12: Operations Budgeting and Budgetary Control

Seksi 13: Guidelines for Allocating Expenses to Operated Departements

(Responsibility Accounting)

Bagian III: Recording Financial Information

Seksi 14: Sample Chart of Accounts

Seksi 15: Simplified Bookkeeping for Limited Service Properties

Bagian IV: Expense Dictionary

Bagian V: Sample Set of Uniform System Statements

Uniform system of accounts for lodging industry (USALI) berisi 5 bagian yang terbagi lagi
dalam 15 seksi. Adapun yang dibahas meliputi penyusunan laporan keuangan industry perhotelan,
Analisa keuangan, format laporan keuangan, petunjuk dalam mengalokasikan kos-kos operasional,
penyusunan dan pengendalian anggaran operasional, contoh penyusunan bagan akun, contoh
penyusunan sederhana pada industry perhotelan, dan kamus pengeluaran/biaya, serta contoh
laporan yang dihasilkan dari penerapan uniform system of accounts.

5.4 Chart of Account

Bagan akun atau bagan perkiraan (chart of account) digunakan dalam sistem akuntansi
untuk pencatatan transaksi usaha. Bagan akun disusun berdasarkan pada standar pelaporan yang
diinginkan oleh badan pembuat standart atau aturan industry dan keperluan manajemen. Adapun
penyusunan bagan akun biasanya memperhatikan beberapa spesifikasi atas akun itu sendiri.
Adapun susunan chart of accounts yang baik menurut AICPA (American Institute of Sertified
Accountant) adalah:

1. Membantu mempermudah penyusunan laporan akuntansi keuangan dan laporan akuntansi


manajemen secara ekonomis.
2. Mencakup rekening-rekening yang diperlukan untuk menggambarkan dengan baik dan
teliti tentang: harta, hutang, modal, pendapatan, harga pokok penjualan, biaya penjualan,
biaya administrasi & umum, dan pendapatan dan biaya diluar operasi. Bagan akan akun
dibuat secara terperinci. Hal ini digunakan untuk memuaskan manajemen didalam
melakukan pengawasan operasi perusahaan.
3. Menguraikan secara detail dan teliti tetapi singkat apa yang harus dimuat didalam setiap
rekening.
4. Memberikan batasan sejelas-jelasnya antara pos aktiva, hutang, modal, pendapatan, biaya,
dan pendapatan & biaya diluar operasi perusahaan.
5. Membuat rekening-rekening control atau buku pembantu sesuai dengan kebutuhan
perusahaan.

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