AKUNTANSI HOTEL

EKA 443 B1
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TUGAS INDIVIDU
PEMBAHASAN KASUS

“Food cost reconciliation, Food cost percentage dan turn over-nya”

OLEH:

1607531037 Ni Wayan Nataliantari (13)

PROGRAM STUDI AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS UDAYANA
2018
 PEMBAHASAN

KASUS
Hotel The Jayakarta mempunyai data yang terkait dengan Food pada bulan Maret 201X sebagai
berikut:
Beginning Inventory:
a. Store Room groceries Rp 26.311.798
b. Store Room Parishable Rp 35.692.599
c. Kitchen (in Operation) Rp 2.866.861
Pembelian food hotel The Jayakarta selama bulan Maret 201X (sesuai List of Purchase) Rp
181.605.315,
Adapun Closing Inventory per 31 Maret 201X adalah:
a. Store Room groceries Rp 24.684.450
b. Store Room Parishable Rp 27.639.983
c. Kitchen (in Operation) Rp 2.997.024
Pada akhir periode diketahui ada dari food tersebut dipakai untuk:
a. Employee meals Rp 4.612.165
b. Entertaining Rp 1.404.679
c. Spoiled, loss & Damage Rp 4.463.246
d. Welcome drink Rp 1.399.500
e. Food to Bar/restaurant Rp 491.644
f. Beverage for cooking Rp 284.732
Dari data tersebut susunlah Food cost reconciliation serta hitunglah Food cost percentage dan
turn over-nya, jika penjualan Food pada bulan Maret 201X sebesar Rp 539.906.748!
PENYELESAIAN:

Penghitungan food cost setelah rekonsiliasi serta food cost percentage dan turn over-nya
yaitu :
Beginning Inventory
a. Store Room groceries Rp 26.311.798
b. Store Room Parishable Rp 35.692.599
c. Kitchen (in Operation) Rp 2.866.861
Opening inventory including kitchen Rp 64.871.258
Plus : Total Purchasing Rp 181.605.315
Total on hand Rp 246.476.573
Less : Closing inventory including kitchen
a. Store Room groceries Rp 24.684.450
b. Store Room Parishable Rp 27.639.983
c. Kitchen (in Operation) Rp 2.997.024
Total closing inventory kitchen (Rp 55.321.458)
Sub – total Rp191.155.115
Debits of cost
Beverage for cooking/flaming contra Rp 284.732
Gross cost of food consumed Rp 191.439.847
Credits of cost
Storeroom :
 Food to bar/restaurant Rp 491.644
Total storeroom credits (Rp 1.115.134)
Kitchen :
 Ent. Guest room :
Welcome drink Rp 1.399.500
 Entertaining Rp 1.404.679
 Breakage or spoilage Rp 4.463.246
 Employee's meals Rp 4.612.165
Total kitchen credits (Rp 11.879.590)
Net cost of food sold Rp 178.442.123
Total Sales Rp 539.906.748

Net Sales Rp 539.906.748

Food Cost Percentage = Net cost of food sold / Net Sales

(Rp 178.442.123/Rp 539.906.748)x100%=33,05%
Turn Over (cost of selling/average inventory) 2,97 kali
*average inventory = ( beginning inventory + closing inventory)/2