Pemberian kode rekening umumnya didasarkan pada rerangka pemberian

kode tertentu, sehingga memudahkan pemakaian untuk menggunakannya. Ada

lima metode pemberian kode rekening yaitu:

1. kode angka atau alphabet urut (numerical or alphabetic sequence

code)
2. kode Angka Blok (blok numerical code)
3. kode Angka kelompok (group numerical code)
4. kode angka demical (demical code)
5. kode angka urut didahului dengan huruf (numerical sequence
preceded by an alphabetic)

Berikut adalah contoh untuk mempermudah pembuatan kode rekening:

xxx-xxx-xxx-xxx

sub akun dengan kegunaan untuk analisa dan pengendalian

akun utama pada neraca atau laba rugi

departemen pendapatan atau biaya

nomor property

contoh penyusunan 3 digit ke tiga dari bagan akun yang menggunakan kode
angka blok ( blok numerical code):

100-199 Assets

200-279 Liabilites

280-299 Equity

300-399 Revenue

400-499 Cost of sales

 500-599 Payroll

600-699 Other expenses

700-799 Fixed charges

Berikut ini adalah contoh sederhana kode rekening, uniform system of account for
the lodging industry (AH & MA, 1996)

1. Assets
100 Cash
101 House fund
102 Petty cash
110 Short term investment
120 Account Receivable
121 City ledger
122 Guest ledger
123 Credit card accounts
124 Other Account Receivable
130 Inventory
131 Food
132 Beverage
133 Operating supplies
134 Cleaning supplies
135 China, glassware, silver, linen, uniforms
136 Other
140 Prepaids
141 Prepaids insurance
142 Prepaids taxes
143 Other prepaids
160 Property & Equipment
161 Land
162 Buildings
166 Furniture & Fixtures
168 Machinery & Equipment
174 Construction in progress
 175 China
176 Glassware
177 Silver
178 Linen
179 Uniforms
190 Other assets
191 Deferred charges
192 Goodwill
193 Miscellaneous

2. Liabilities
200 Payables
201 Account payable
202 Dividends payable
210 Employer Payroll Taxes
220 Taxes
221 Income tax
222 Sales tax
230 Advance Deposits
240 Accruals
241 Accrued payables
242 Accrued taxes
243 Accrued expenses – other
250 Other Current Liabilities
260 Long Term Debt

3. Revenue
300 Rooms Revenue
301 Transient – regular
302 Transient – corporate
303 Transient – package
304 Day Use
305 Group – convention
306 Group – tour
307 Other Room Revenue
 320 Food Revenue
330 Beverage Revenue
340 Telephone Revenue
380 Other Income
381 Interest income

4. Cost of Sales
420 Cost of Food Sales
430 Cost of Beverage Sales
440 Cost of Telephone Calls
441 Local calls
442 Long-distance calls

5. Payroll
510 Salaries & Wages
511-519 Departemental Management & Supervisory Staff
521-539 Departemental Line Employees
550 Payroll Taxes
560 Employee Benefits
561 Vacation, holiday, sick pay
562 Medical insurance
563 Life insurance
564 Employee meals

6. Other Expenses
600 Operating Supplies
601 Cleaning Supplies
602 Guest Supplies
603 Paper Supplies
604 Postage & Telegrams
605 Printing & Stationary
610 Linen, China, Glassware, etc
611 Linen
612 China
613 Glassware
614 Silver
615 Uniforms
621 Contract Cleaning Expenses
623 Laundry & Dry Cleaning Expenses
624 Laundry Supplies
627 Kitchen fuel
628 Music & Entertainment Expenses
629 Reservation Expenses
630 Information Systems Expenses
631 Hardware maintenance
632 Software maintenance
640 Human Resources Expenses
641 Employee housing
642 Recruitment
643 Training
644 Transportation
650 Administrative Expenses
651 Credit Crad Commissions
652 Donations
653 Credit & Collections Expenses
654 Profesional Fees
655 Losses & Damages
656 Cash Over/Short
660 Marketing Expenses
661 Commissions
662 Direct Mail Expenses
663 Outdoor Advertising
664 Print Materials
665 Radio & Television Expenses
680 Utility Cost
681 Electrical cost
682 Fuel cost
683 Steam cost
684 Water cost
685 Other Utility cost
 690 Guest Transportation
691 Fuel & Oil
692 Insurance
693 Repairs & Maintenance
694 Other Expenses
700 Management Fees
730 Building & Contents Insurance
740 Interest Expense
741 Interest on Capital Leases
750 Depreciation & Amortization
751 Building & Improvements
752 Furniture &Fixtures
753 Machinery & Equipment
754 Preopening Expenses
770 Gain or Loss on Sale of Property

Contoh pengembangan kode rekening yang bisa mempermudah pemahaman

dan dapat dikembangkan sesuai ukuran usaha hotel dan menggunakan kode angka
decimal. Kode Rekening ini juga dipakai sebagai dasar pembahasan bab-bab
berikutnya dapat dilihat dilampiran-1.

Berikut adalah contoh laporan keuangan pokok untuk sebuah hotel berdasarkan
uniform system of account (USALI):

1. Balance Sheet
ASSETS Current Year Prior Year
CURRENT ASSETS
Casl
Cash on Hand
Cash on Bank
Demand Deposit
Temporary Cash Investment