kamus charts of accounts akuntansi perhotelan - EJournal

KAMUS CHARTS OF ACCOUNTS AKUNTANSI PERHOTELAN


I Putu Gede Diatmika Gede Adi Yuniarta

I Putu Gede Diatmika UNDIKSHA ISBN

: 978-602-6310-70-3

Gede Adi Yuniarta

JUDUL Untuk Oleh ISBN

: KAMUS CHARTS OF ACCOUNTS AKUNTANSI PERHOTELAN : UMUM : I Putu Gede Diatmika Gede Adi Yuniarta : 978-602-8310-70-3

Copy Right Cetakan Desain Sampul dan tata letak

: : :

2011 Pertama, Desember 2011 Gede Adi Yuniarta

Dilarang memperbanyak atau mengutip sebagian atau seluruh isi buku ini dalam bentuk apapun termasuk ilustrasi, tanpa ijin dari penulis dan penerbit

Penerbit Universitas Pendidikan Ganesha Alamat Jalan Udayana 12 Tlp.: (0362)26609, Fax : (0362)22928 Singaraja – Bali http://www.undiksha.ac.id


I PUTU GEDE DIATMIKA GEDE ADI YUNIARTA

KATA PENGANTAR Puji syukur penulis panjatkan kehadapan Tuhan Yang Maha Kuasa karena atas berkat dan Rahmat-nya, maka Kamus Charts Of Accounts Akuntansi Perhotelan ini dapat diterbitkan. Buku ini terdiri dari 3 Bagian, yang meliputi : (1) charts of accouts- in order by account, (2) charts of accouts- in order by description dan (3) charts of accouts- in order by Departement. Proses penyusunan buku ini di mulai tahun 2009 melalui kegiatan penelitian hibah bersaing Dikti dan menjadi kamus final di tahun 2011. Dalam penyusunan buku ini, penulis telah banyak mendapat bantuan dari berbagai pihak, maka tidak berlebihan kalau dalam kesempatan ini penulis menyampaikan terima kasih kepada semua pihak yang telah banyak memberikan bantuan di dalam menyusun buku ini termasuk rekan dosen sejawat yang telah dengan seksama menelaah buku ini. Penulis menyadari bahwa buku ini jauh dari sempurna. Oleh karena itu penulis akan sangat berterima kasih bila ada yang memberikan kritik dan saran yang bersifat membangun demi kesempurnaan buku ini. Akhir kata, semoga buku ini dapat memberikan manfaat bagi para pengguna. Singaraja, Desember 2011

Penulis.

DAFTAR ISI

Halaman judul……………………………………………..

i

Kata Pengantar………………………………………........

ii

Daftar isi……………………………………………...........

iii

Bagian 1 charts of accouts- in order by account …...…...

1-38

Bagian 2 charts of accouts- in order by description ..…...

39-76

Bagian 3 charts of accouts- in order by Departement .....

77-114

TENTANG KAMUS CHARTS OF ACCOUNTS AKUNTANSI PERHOTELAN

Kamus ini terdiri atas tiga bagian : Bagian 1 charts of accouts- in order by account berisikan bagan perkiraan yang disusun secara alpabet berdasarkan account sedangkan deskripsi account dan lokasi departemen pada hotel disesuaikan atau mengiringi bagan perkiraan Total bagian sebanyak 38 halaman Bagian 2 charts of accouts- in order by description berisikan diskripsi bagan perkiraan yang disusun secara alpabet sedangkan bagan perkiraan dan departemen pada hotel disesuaikan atau mengiringi departemen pada hotel Total bagian sebanyak 38 halaman Bagian 3 charts of accouts- in order by Departement berisikan departemen pada hotel yang disusun secara alpabet sedangkan deskripsi account dan bagan perkiraan disesuaikan atau mengiringi departemen pada hotel Total bagian sebanyak 38 halaman

CHARTS OF ACCOOUNTS - IN ORDER BY ACCOUNTS Account

Description

Departement

Accommodation Accommodation Advertising - Exchange

Employee housing costs Utility costs Due Bills

Human Resources Human Resources Marketing

Advertising Advertising Advertising Advertising Advertising

Theatre programme Adverts Billboard Adverts Bus Adverts Outdoor Adverts Posters

Marketing Marketing Marketing Marketing Marketing

Advertising - Print - Directory Telephone Directory Advert

Marketing

Advertising Advertising Advertising Advertising Advertising Advertising Advertising Advertising

Trade Journal Advert Magazine Advert Newspaper Advert Foreign Publication Advert Guide Book Advert Magazine Advert Newspaper Advert Press Release

Marketing Marketing Marketing Marketing Marketing Marketing Marketing Marketing

Advertising - Print-Rm. Shared Foreign Publication Advert

Marketing

Advertising - Print-Rm. Shared Guide Book Advert

Marketing

Advertising - Print-Rm. Shared Magazine Advert

Marketing

Advertising Advertising Advertising Advertising Advertising Advertising Advertising

Newspaper Advert Composition - Advert Copy Preparation - Advert Layouts - Advert Plates - Advert Radio Advert Television Advert

Marketing Marketing Marketing Marketing Marketing Marketing Marketing

Ice Machine Repairs

POMEC

- Other - Outdoor - Outdoor - Outdoor - Outdoor

- Print - Directory - Print-F & B - Print-F & B - Print-Rm. Indiv - Print-Rm. Indiv - Print-Rm. Indiv - Print-Rm. Indiv - Print-Rm. Indiv

- Print-Rm. Shared - Production - Production - Production - Production - Radio & TV - Radio & TV

Air - conditioning & Refrigeration

Diatmika, Adi Yuniarta

ISBN : 978-602-6310-70-3

Page 1


Description

Departement

Air - conditioning & Refrigeration

Refrigeration Equipment Repair

POMEC

Air-condition & Refrigeration

Air Cooling System Repair

POMEC

Audit Expenses Awards & Social Activities

Internal Auditor's travel Internal Employee magazine costs

Admin. & General Human Resources

Awards & Social Activities Awards & Social Activities Awards & Social Activities Awards & Social Activities Awards & Social Activities Awards & Social Activities Awards & Social Activities Bank Charges Bank Charges Bank Charges Bank Charges Banquet Banquet Expenses

Employee of the month/year Long service awards Photography fees Plaque costs Social event costs Sports activity costs Staff outing costs Bank commission Cheque collection charges Overdraft interest Returned cheque charges Car passes Artists' taxes

Human Resources Human Resources Human Resources Human Resources Human Resources Human Resources Human Resources Admin. & General Admin. & General Admin. & General Admin. & General Food & Beverage Food & Beverage

Banquet Banquet Banquet Banquet Banquet Banquet

Expenses Expenses Expenses Expenses Expenses Expenses

Audio/Video Equipment Rental Balloons Banners Chair/table rental Complimentary breakfast Dry ice

Food Food Food Food Food Food

Banquet Banquet Banquet Banquet Banquet Banquet Banquet

Expenses Expenses Expenses Expenses Expenses Expenses Expenses

Entertaiment (banquet) cost Equipment rental Flowers Freezer hire Ice blocks Ice blocks Ice blocks

Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Rooms Food & Beverage


ISBN : 978-602-6310-70-3

Page 2

& Beverage & Beverage & Beverage & Beverage & Beverage & Beverage

CHARTS OF ACCOOUNTS - IN ORDER BY ACCOUNTS Account Banquet Banquet Banquet Banquet Banquet Banquet Banquet

Expenses Expenses Expenses Expenses Expenses Expenses Expenses

Banquet Expenses Banquet Expenses Banquet Expenses Banquet Expenses Banquet Expenses Banquet Expenses Banquet Expenses Bar Supplies Bar Supplies Bar Supplies Bar Supplies Bar Supplies Bar Supplies Bar Supplies Bonus Building Building Building Building Building Building Building Building Building Building Building Building Building


Description

Departement

Ice carving Laser show Lighting Lorry hire Petrol Printing Sawdust

Food Food Food Food Food Food Food

Scenery rental / construction Sign board Stage rental / construction Styrofoam Transport Uniform rental Visa fee Bottle Openers Coasters Cocktail napkins Cocktail picks/stirrers Corkscrews Drinking Straws Jiggers Employee bonus Architects Fees Asphalt Building Repairs Ceiling Repairs Consultant Fees Designer Fees Door Repair Fire Escape Repair Fire Hose Repair Floor Repair Glazing Repair Plaster Repair Roof Repair

Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Human Resources POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC

ISBN : 978-602-6310-70-3

Page 3

& Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage


Description

Departement

Building Building Building Building Building Building Building Cash overs / Short Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies

Royalty fees (music) Royalty fees (music) Sand Blasting Sidewalk Repair Stairway Repair Waterproofing Window/Frame Repair Cahsier overs & shorts Air Fresherners Air Fresherners Alcohol (cleaning) Alcohol (cleaning) Ammonia Ammonia Benzine Benzine Brooms Brooms Brushes Brushes Carpet sweepers Carpet sweepers Caustic Soda Caustic Soda Cheesecloth Cheesecloth

Cleaning Supplies

Cleaning Fluids / Compounds Rooms

Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning

Cleaning Fluids / Compounds Food & Beverage Cloths Food & Beverage Cloths Rooms Deodorants Food & Beverage Deodorants Rooms Detergents Food & Beverage Detergents Rooms

Supplies Supplies Supplies Supplies Supplies Supplies Supplies


ISBN : 978-602-6310-70-3

Page 4

Music & Entertainment Food & Beverage POMEC POMEC POMEC POMEC POMEC Admin. & General Rooms Food & Beverage Room Food & Beverage Food & Beverage Rooms Food & Beverage Rooms Rooms Food & Beverage Rooms Food & Beverage Rooms Food & Beverage Food & Beverage Rooms Food & Beverage Rooms

CHARTS OF ACCOOUNTS - IN ORDER BY ACCOUNTS Account Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning Cleaning

Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies


Description Disinfectants Disinfectants Dust Pans/Brushes/Clothes Dust Pans/Brushes/Clothes Dusters Dusters Fly swatters Fly swatters Garbage bags Garbage bags Insecticides Insecticides Mops/handles/wringers Mops/handles/wringers Mouse Traps Mouse Traps Pails Pails Paint Cleaner Paint Cleaner Polish Polish Rubber Gloves Rubber Gloves Sand soap Sand soap Sand soap Sand soap Sand (for ash stands) Sand (for ash stands) Scouring pads Scouring pads Silverwash Silverwash Slippers Soap dispensers

ISBN : 978-602-6310-70-3

Page 5

Departement Food & Beverage Rooms Food & Beverage Rooms Rooms Food & Beverage Food & Beverage Rooms Rooms Food & Beverage Rooms Food & Beverage Food & Beverage Rooms Rooms Food & Beverage Rooms Food & Beverage Food & Beverage Rooms Food & Beverage Rooms Food & Beverage Rooms Rooms Food & Beverage Rooms Food & Beverage Rooms Food & Beverage Food & Beverage Rooms Rooms Food & Beverage Food & Beverage Food & Beverage


Description

Departement

Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Commission Commission Consultant Fees Contract cleaning Contract cleaning Contract cleaning Contract cleaning Contract cleaning Contract cleaning Contract cleaning

Soap dispensers Soap / power Sponges Sponges Steel wool Steel wool Wall washers Wall washers Wax Wax Gold Passport Commission Travel Agents Commission Consultant Fees Bar Cleaning Contract Disinfecting - Contract Disinfecting - Contract Extermination - Contract Extermination - Contract Floor Polishing - contract Floor Polishing - contract

Rooms Rooms Rooms Food & Beverage Food & Beverage Rooms Rooms Food & Beverage Rooms Food & Beverage Rooms Rooms POMEC Food & Beverage Food & Beverage Rooms Food & Beverage Rooms Rooms Food & Beverage

Contract Contract Contract Contract Contract Contract

Kitchen/Pantry Cleaning Contract Moth Proofing - Contract Moth Proofing - Contract Outlet Cleaning - Contract Pest Control Pest Control

Food & Beverage Food & Beverage Rooms Food & Beverage Food & Beverage Rooms

Contract cleaning

Public Area Cleaning Contract

Rooms

Contract cleaning Contract cleaning Contract cleaning Credit & Collection Credit & Collection Credit & Collection

Restaurant Cleaning Contract Window cleaning/washing Window cleaning/washing Collection agency fees Court fees Credit Agency fees

Food & Beverage Food & Beverage Rooms Admin. & General Admin. & General Admin. & General

cleaning cleaning cleaning cleaning cleaning cleaning


ISBN : 978-602-6310-70-3

Page 6


Description

Departement

Credit & Collection Credit & Collection

Credit Report/references Legal collection fees

Admin. & General Admin. & General

Credit & Collection Credit Card Commission Curtain & Draperies Curtain & Draperies Curtain & Draperies Curtain & Draperies Curtain & Draperies Curtain & Draperies Curtain & Draperies Curtain & Draperies Curtains & Draperies Curtains & Draperies Curtains & Draperies Data Processing Data Processing

Transport - Credit Collection Credit Card Commission Curtain Cord Curtain Lining Curtain Poles Curtain Repair Curtain Rings Curtain Rods Curtains Draperies Drapery Cord Drapery Lining Drapery Repair Data processing Service fee Diskettes

Admin. & General Admin. & General POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC Admin. & General Admin. & General

Data Processing Data Processing Data Processing

Ribbons for computer printers Admin. & General Software maintenance Admin. & General Software modification fees Admin. & General

Data Processing Decoations Decoations Decoations Decoations Decoations Decoations Decoration Decoration Decoration Decoration Decoration Decorations

Supplies - ribbons / diskettes Pictures Pictures Pictures Plants Plants Plants Christmas trees/decorating Christmas trees/decorating Christmas trees/decorating Cocktail Frills Festival decorations Balloons


ISBN : 978-602-6310-70-3

Page 7

Admin. & General Rooms Food & Beverage Other Operated Dept. Food & Beverage Other Operated Dept. Rooms Other Operated Dept. Food & Beverage Rooms Food & Beverage Rooms Other Operated Dept.


Description

Departement

Decorations Decorations Decorations Decorations Decorations Decorations Decorations Decorations Decorations Decorations Decorations Decorations Decorations Decorations Decorations Decorations Donations Donations Dues & Subscriptions Electrical Electrical Electrical Electrical Electrical Electrical Elevator Elevators Employee Transportation Employee Transportation

Balloons Balloons Candle / ribbons Candle / ribbons Candle / ribbons Crayons Decorations Decorations Decorations Flowers Flowers Flowers Ornaments Ornaments Ornaments Wedding dolls Charitable contribution Donations Personnel magazine Electric Equipment Parts Electric Equipment Repair Electricity costs Motor Repair Switchboard Repair Wiring repair Elevator Inspection/Repair Elevator repair (internal) Employee transportation Staff transport

Food & Beverage Rooms Food & Beverage Other Operated Dept. Rooms Food & Beverage Other Operated Dept. Food & Beverage Rooms Food & Beverage Other Operated Dept. Rooms Food & Beverage Other Operated Dept. Rooms Food & Beverage Admin. & General Admin. & General Human Resources POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC Human Resources Human Resources

Entertaining Equipment Changes Equipment Charges

Entertaining clients "one on one" Install Tel & Tel Equipment Move Tel & Tel Equipment

Marketing Telephone & Telex Telephone & Telex

Equipment leasing Floor & Wall Covering

Sports equipment lease costs Other Operated Dept. Carpet Linings POMEC


ISBN : 978-602-6310-70-3

Page 8


Description

Floor & Wall Covering Floor & Wall Covering Floor & Wall Covering Floor & Wall Covering Floor & Wall Covering Floor & Wall Covering Floor & Wall Covering Floor & Wall Covering Floor & Wall Covering Floor & Wall Covering Food Fuel Fuel Fuel Fuel Fuel Fuel Furniture Furniture Furniture Furniture Furniture Grounds & Landscaping Grounds & Landscaping Grounds & Landscaping Grounds & Landscaping Grounds & Landscaping Grounds & Landscaping Guest Supplies Guest Supplies Guest Supplies Guest Supplies Guest Supplies Guest Supplies Guest Supplies Guest Supplies


Carpet Repair Carpet Tacks Felt Floor Adhesives Floor Cover Repair Floor Packing Mats Rug Repair Tiling Underlay Bamboo sticks Boiler fuel Coal Diesel fuel Fuel Oil Gas Steam Furniture Repair Mattress Repair Picture Frames Upholstery material Varnish (furniture) Fencing Fertilizer Plants (outdoor) Seeds Soil Trees Amenity box Bar appetizers Bottle Openers Candy/chocolates Ice Matches Newspaper bags Newspapers

ISBN : 978-602-6310-70-3

Page 9

Departement POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC Food & Beverage POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage


Description

Departement

Guest Guest Guest Guest

Supplies Supplies Supplies Supplies - F & B

Paper cups Paper towels Toothpicks Candy/chocolates

Food & Beverage Food & Beverage Food & Beverage Rooms

Guest Guest Guest Guest Guest

Supplies - F Supplies - F Supplies - F Supplies - F Supplies - F

Complimentary Food/beverage Fruit Baskets Fruit Baskets Gold Passport breakfast Goodnight sweets

Rooms Rooms Rooms Rooms Rooms

Guest Guest Guest Guest Guest Guest Guest Guest Guest Guest Guest Guest Guest Guest Guest Guest Guest Guest Guest Guest Guest Guest Guest Guest Guest

Supplies - F & B Supplies - F & B Supplies - non - F&B Supplies - non F & B Supplies - non F & B Supplies - non F & B Supplies - non F & B Supplies - non F & B Supplies - non F & B Supplies - non F & B Supplies - non F & B Supplies - non F & B Supplies - non F & B Supplies - non F & B Supplies - non F & B Supplies - non F & B Supplies - non F & B Supplies - non F & B Supplies - non F & B Supplies - non F & B Supplies - non F & B Supplies - non F & B Supplies - non F & B Supplies - non F & B Supplies - non F & B

Regency Club food/beverage Turndown chocolates Buttons Jogger maps Key cards Lotions Magazine Matches Message pads Napkins Needles & thread Newspaper bags Newspapers Paper towels Passport covers Pens (guest) Pillow bags Pins (Guest) Post cards Postage - guest mail Razor blades Sanitary bags Sewing kits Shampoo Shoe cloths

Rooms Rooms Room Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms


&B &B &B &B &B

ISBN : 978-602-6310-70-3

Page 10


Description

Guest Supplies - non F & B Guest Supplies - non F & B Guest Supplies - non F & B Guest Supplies - non F & B Guest Supplies - non F & B Guest Supplies - non F & B Guest Supplies - non F & B Guest Supplies - non F & B Guest Supplies - non F & B Guest Supplies - non F & B Guest Supplies - non F & B Guest Supplies - non F& B Guest Supplies - non F&B Guest Supplies - non F&B Guest Supplies - non F&B Guest Supplies - non F&B Guest Supplies - non F&B Guest Supplies - non F&B Guest Supplies - non F&B Guest Supplies - non F&B Guest Supplies - non F&B Guest Supplies - non F&B Guest Supplies - non F&B Guest Supplies - non F&B Guest Supplies - non F&B Guest Supplies - non F&B Guest Supplies - non F&B Guest Supplies non F & B Guest Supplies-non F&B Guest Supplies-non F&B Guest Supplies-non F&B Guest Transportation Incentive Insurance Insurance Insurance


Shoe horns Slippers Soap (guest) Stationery (Guest) Tissue holders Tissues Toilet rolls Toothbrushes Toothpicks Video tape rental Writing Supplies Hair conditioner/tonic Bath foam Bathing caps Bathing suits Body moisturiser Bottle Openers Brushes Candles Coat/Cloths hangers Cosmetics Cotton buds Do not disturb sign Drugs & Medical Supplies Folders Garment bags Glass covers (plastic) Shower caps Baggage checks Baggage Labels Baggage tags Limousine (complimentary) Performance award Accident insurance Hospital Insurance Liability insurance

ISBN : 978-602-6310-70-3

Page 11

Departement Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Human Human Human Human

Resources Resources Resources Resources


Description

Departement

Insurance Insurance Insurance Insurance - General Insurance - General

Life/disability insurance Pension plan Workman's compensation Boilers explosion insurance Burglary Insurance

Human Resources Human Resources Human Resources Admin. & General Admin. & General

Insurance - General Insurance - General Insurance - General Insurance - General Insurance - General Insurance - General Insurance - General Insurance - General Insurance - General Insurance - General Internal Audit Expenses Internal Audit Expenses Internal Communication Internal Communication Internal Communication Kitchen Kitchen Kitchen Kitchen Kitchen Kitchen Kitchen Fuel Kitchen Fuel Kitchen Fuel Kitchen Fuel Kitchen Fuel Kitchen Fuel Kitchen Fuel Kitchen Fuel Laundry

Business interruption insurance Elevator Liability insurance Fidelity insurance Fraud/forgery insurance General Liability Insurance Guest property insurance Public Liability insurance Theft insurance Vehicle insurance Water damage insurance Internal audit fees Internal Auditor's expenses Paging system costs Pneumatic tube service Vehicle telephone rental Grill Repair Kitchen Equipment Repair Oven Repair Range Repair Stove repair Dishwasher Repair Alcohol Chafing dish wicks Charcoal briquettes Coal Gas Kerosene Steam Sterno Iron Repair

Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General POMEC POMEC POMEC POMEC POMEC POMEC Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage POMEC


ISBN : 978-602-6310-70-3

Page 12


Description

Departement

Laundry Laundry Laundry & Valet Laundry & Valet Laundry & Valet Laundry & Valet Laundry & Valet Laundry & Valet Laundry & Valet Laundry & Valet Laundry & Valet Laundry & Valet Laundry & Valet Laundry & Valet Laundry & Valet Laundry & Valet Laundry & Valet Laundry & Valet Laundry & Valet Laundry & Valet

Laundry Plant Repair Dryer Repair Awning washing/cleaning Awning washing/cleaning Carpet cleaning Carpet cleaning Curtain cleaning/laundering Curtain cleaning/laundering Drapery cleaning laundering Drapery cleaning laundering Furniture cover Cleaning Furniture cover Cleaning Lamp Shade Cleaning Lamp Shade Cleaning Linen cleaning/laundering Linen laundering Robe cleaning / laundering Rug cleaning Rug cleaning Towel cleaning/laundry

Laundry & Valet

Uniform cleaning/laundering Food & Beverage

Laundry & Valet Laundry & Valet

Uniform cleaning/laundering Other Operated Dept. Window Shade Cleaning Food & Beverage

Laundry & Valet Laundry Supplies Laundry Supplies Library Library Library License & Taxes License & Taxes License & Taxes Licenses & Taxes Licenses & Taxes

Window Shade washing/cleaning Rooms


Robes Towel cleaning/laundry Books (employee use) Educational videos Magazine (employee use) Copyright license Hotel License Telephone license Beverage rooms licenses Canopy License ISBN : 978-602-6310-70-3

Page 13

POMEC POMEC Food & Beverage Rooms Food & Beverage Rooms Rooms Food & Beverage Food & Beverage Rooms Food & Beverage Rooms Food & Beverage Rooms Food & Beverage Rooms Other Operated Dept. Rooms Food & Beverage Other Operated Dept.

Other Operated Dept. Other Operated Dept. Human Resources Human Resources Human Resources Admin. & General Admin. & General Telephone & Telex Food & Beverage Admin. & General


Description

Licenses & Taxes Licenses & Taxes Licenses & Taxes Licenses & Taxes Licenses & Taxes Licenses & Taxes Licenses & Taxes Licenses & Taxes Licenses & Taxes Licenses & Taxes Licenses & Taxes

Entertaiment duties Entertaiment Licenses Food Licenses Foreign currency License General License Guest Rooms License Liquor Licenses Massage licenses Permit signboard Video licenses Video (In-house) license

Departement Food & Beverage Food & Beverage Food & Beverage Admin. & General Admin. & General Rooms Food & Beverage Other Operated Dept. Food & Beverage Food & Beverage Rooms

Loss/damage - Guest Property Guest Property - Loss/damage Admin. & General Loss or Damage Guest Loss/damage - Guest Property Property

Admin. & General

Maintenance Contract Maintenance Contract

Elevator maintenance contract Equipment service contract

POMEC POMEC

Maintenance Contracts Marketing Marketing Marketing Meals Mechanical

Computer Hardware service Advertising Promotional activities Promotional material Food consumed Lock Repair

POMEC Other Operated Dept. Other Operated Dept. Other Operated Dept. Human Resources POMEC

Mechanical Mechanical Mechanical Medical Medical Medical Medical Medical Medical Meeting Expenses

Mechanical Equipment Repair Safe Deposit Box Repair Truck Repair Clinic costs Dental fees Doctor's fees Drugs First aid supplies Medical fees Accommodation

POMEC POMEC POMEC Human Resources Human Resources Human Resources Human Resources Human Resources Human Resources Food & Beverage


ISBN : 978-602-6310-70-3

Page 14


Description

Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses Menu/Wine Lists Menu/Wine Lists Menu/Wire List Menus/Wine List Menus/Wine List Merchandising - Direct Mail Merchandising - Direct Mail Merchandising - in house grapihcs Merchandising - in house grapihcs Merchandising - in house grapihcs Merchandising - Other Selling Aids Merchandising - Other Selling Aids Merchandising - Other Selling Aids Merchandising - Other Selling Aids Merchandising - Other Selling Aids Merchandising - Other Selling Aids Merchandising - Other Selling Aids


Accommodation Accommodation Accommodation Accommodation Meals - Outside Hotel Meals - Outside Hotel Meals - Outside Hotel Meals - Outside Hotel Meals - Outside Hotel Share of meeting costs Share of meeting costs Share of meeting costs Share of meeting costs Share of meeting costs Transportation Transportation Transportation Transportation Transportation Photographs Wine Lists Menus Beverage List Typesetting charges Mailing list Postage - mailing lists Colour Separation Directories - in house Grapichs - In house Booklet - Advert Brochures Calendars Floor Plans Greeting Card House floor plan Lobby sign

ISBN : 978-602-6310-70-3

Page 15

Departement Room Marketing Admin. & General Human Resources Food & Beverage Admin. & General Marketing Rooms Human Resources Food & Beverage Rooms Marketing Human Resources Admin. & General Human Resources Food & Beverage Marketing Rooms Admin. & General Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Marketing Marketing Marketing Marketing Marketing Marketing Marketing Marketing Marketing Marketing Marketing Marketing


Description

Merchandising - Other Selling Aids Merchandising - Other Selling Aids Merchandising - Other Selling Aids Merchandising - Other Selling Aids Merchandising - Other Selling Aids Merchandising - Other Selling Aids Merchandising - Other Selling Aids Merchandising - Other Selling Aids Merchandising - POS Material Merchandising - POS Material Merchandising - POS Material Merchandising - POS Material Merchandising In House Graphics

Miscellaneous Miscellaneous Miscellaneous Miscellaneous Miscellaneous Miscellaneous Miscellaneous Music & Entertainment Music & Entertainment Music & Entertainment Music & Entertainment Music & Entertainment Music & Entertainment Other Expenses Other Expenses Other Expenses Other Expenses Other Expenses Other Expenses Other Expenses Other Expenses Other Expenses


Pamphlets Placards Post cards Sales Kits Souvenirs - Advert Table tent cards Tourist Guides Video clips Announcement card In-hotel displays Tent cards Wine display Publication In House Adding Machine Repair / Service

Calculator Repair / Service Cash Register Repair Office Equipment Repair Television Repair Time Clock Repair Typewriter repair / service Foreign Artists tax Musical Instrument Rental Musicians Fees Musicians F & B Musicians Laundry Charges Piano tuning Bottle Openers Can openers Cases (for Wine Cellar) Directories Directory covers Directory holders Garbage cans Ice picks Trays

ISBN : 978-602-6310-70-3

Page 16

Departement Marketing Marketing Marketing Marketing Marketing Marketing Marketing Marketing Marketing Marketing Marketing Marketing Marketing POMEC POMEC POMEC POMEC POMEC POMEC POMEC Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Telephone & Telex Telephone & Telex Telephone & Telex Food & Beverage Food & Beverage Food & Beverage


Description

Departement

Other Expenses Other Expenses

Uniform cleaning/laundering Telephone & Telex Wine baskets Food & Beverage

Other Expenses - Association Dues

Association Dues

Marketing

Complimentary Other Expenses - Comp Guest Food/beverage

Marketing

Other Expenses - Group Service

Chain Allocation

Marketing

Other Expenses - Promotion Other Expenses - Promotion

Christmas & New Year Parties Marketing Cocktail party costs Marketing

Other Other Other Other Other

Complimentary Food and Beverage

Expenses - Promotion Expenses - Promotion Expenses - Promotion Expenses - Promotion Expenses - Promotion

Other Expenses Association Dues

Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other

Expenses-Agency Fee Operated Expenses Operating Expenses Operating Expenses Operating Expenses Operating Expenses Operating Expenses Operating Expenses Operating Expenses Operating Expenses Operating Expenses Operating Expenses Operating Expenses Operating Expenses Operating Expenses Operating Expenses Operating Expenses Operating Expenses


Familiarisation trip costs Group promotional costs Patties at cost VIP Gifts Membership fees Advertising Agent Fees Microfilm/cartridges etc. Armoured car service Burglar alarm service Cable Address registration Christmas gifts/gratuities Detective service Fines Fire alarm service Key Duplication Mail bags Post Office box rental Safebox rental Signage Telefax charges Telegram charges Telephone charges Telex charges

ISBN : 978-602-6310-70-3

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Marketing Marketing Marketing Marketing Marketing Marketing Marketing Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Other Operated Dept. Admin. & General Admin. & General Admin. & General Other Operated Dept. Other Operated Dept. Other Operated Dept. Rooms Other Operated Dept.


Description

Painting & decorating Painting & decorating Paper Supplies Paper Supplies Paper Supplies Paper Supplies Paper Supplies Paper Supplies Paper Supplies Paper Supplies Paper Supplies Paper Supplies Payroll taxes Plumbing & Heating Plumbing & Heating Plumbing & Heating Plumbing & Heating Plumbing & Heating Plumbing & Heisting Plumbing & Heisting Postage Postage Postage Postage Postage Postage Postage Postage Postage Postage Postage Postage Postage Postage Postage Postage


Paint Varnish Aluminium foil Cardboard boxes Cellophane Chop frills Filter paper Masking tape Napkins (Paper) Paper doilies Tray mat Waxed paper Company paid payroll taxes Asbestos Pipe Cladding Heating Plant Repair Pipe Repair Plumbing System Repair Water system Repair Boiler Gausses Boiler Repair / Inspection Courier Courier Courier Courier Courier Courier Postage charges Postage charges Postage charges Postage charges Postage charges Postage charges Stamps Stamps Stamps Stamps

ISBN : 978-602-6310-70-3

Page 18

Departement POMEC POMEC Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Human Resources POMEC POMEC POMEC POMEC POMEC POMEC POMEC Food & Beverage Human Resources Admin. & General POMEC Rooms Marketing Rooms Food & Beverage Human Resources Marketing Admin. & General POMEC Rooms Food & Beverage Admin. & General POMEC

CHARTS OF ACCOOUNTS - IN ORDER BY ACCOUNTS Account Postage Postage Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing

& Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery


Description Stamps Stamps Adding Machine tape Adding Machine tape Adding Machine tape Adding Machine tape Adding Machine tape Adding Machine tape Adding Machine tape Adding Machine tape Bin Card Binders Binders Binders Binders Binders Binders Binders Business card Business card Business card Business card Business card Business card Business card Business card Carbon paper Carbon paper Carbon paper Carbon paper Carbon paper Carbon paper Carbon paper Carbon paper Charge vouchers Charge vouchers

ISBN : 978-602-6310-70-3

Page 19

Departement Marketing Human Resources Rooms Human Resources Admin. & General Food & Beverage POMEC Marketing Other Operated Dept. Telephone & Telex Food & Beverage Rooms Admin. & General Marketing Telephone & Telex Other Operated Dept. Food & Beverage POMEC Human Resources Food & Beverage Marketing Other Operated Dept. POMEC Rooms Telephone & Telex Admin. & General Admin. & General Marketing Food & Beverage Other Operated Dept. POMEC Telephone & Telex Rooms Human Resources Admin. & General Telephone & Telex

CHARTS OF ACCOOUNTS - IN ORDER BY ACCOUNTS Account Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing

& Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery


Description Charge vouchers Charge vouchers Charge vouchers Charge vouchers Charge vouchers Charge vouchers Checks (outlet) Cheque books Computer Paper Desk pads Desk pads Desk pads Desk pads Desk pads Desk pads Desk pads Desk pads Envelopes Envelopes Envelopes Envelopes Envelopes Envelopes Envelopes Envelopes Erasers Erasers Erasers Erasers Erasers Erasers Erasers Erasers File cards File cards File cards

ISBN : 978-602-6310-70-3

Departement Food & Beverage Human Resources POMEC Rooms Other Operated Dept. Marketing Food & Beverage Admin. & General Admin. & General Admin. & General Other Operated Dept. Telephone & Telex Food & Beverage Rooms POMEC Marketing Human Resources Admin. & General Other Operated Dept. POMEC Telephone & Telex Food & Beverage Marketing Human Resources Rooms Human Resources Other Operated Dept. Rooms POMEC Marketing Admin. & General Food & Beverage Telephone & Telex Telephone & Telex POMEC Rooms

Page 20




Description File cards File cards File cards File cards File cards File Folder File Folder File Folder File Folder Folios Forms (printed) Forms (printed) Forms (printed) Forms (printed) Forms (printed) Forms (printed) Forms (printed) Forms (printed) Glue Glue Glue Glue Glue Glue Glue Glue Hole punch Index cards Index cards Index cards Index cards Index cards Index cards Index cards Index cards Ink pads

ISBN : 978-602-6310-70-3

Departement Food & Beverage Admin. & General Human Resources Marketing Other Operated Dept. Admin. & General Marketing POMEC Human Resources Rooms Telephone & Telex POMEC Admin. & General Other Operated Dept. Human Resources Food & Beverage Rooms Marketing Telephone & Telex Other Operated Dept. Rooms Food & Beverage Admin. & General Marketing POMEC Human Resources Admin. & General Admin. & General Food & General Rooms Human Resources POMEC Other Operated Dept. Telephone & Telex Marketing Human Resources

Page 21




Description Ink pads Ink pads Ink pads Ink pads Ink pads Ink pads Ink pads Letterheads Letterheads Letterheads Letterheads Letterheads Letterheads Letterheads Letterheads Lock books Lock books Lock books Lock books Lock books Lock books Lock books Lock books Maid's report Membership card engraving Membership card engraving Membership card engraving Membership card engraving Membership card engraving Membership card engraving Membership card engraving Membership card engraving Message envelopes Office Supplies Office Supplies Office Supplies

ISBN : 978-602-6310-70-3

Page 22

Departement Rooms Marketing POMEC Food & Beverage Other Operated Dept. Admin. & General Telephone & Telex Admin. & General Human Resources Telephone & Telex Food & Beverage Marketing Rooms Other Operated Dept. POMEC Human Resources Marketing Telephone & Telex Other Operated Dept. POMEC Admin. & General Food & Beverage Rooms Rooms Telephone & Telex Human Resources Admin. & General POMEC Other Operated Dept. Rooms Food & Beverage Marketing Telephone & Telex Telephone & Telex Admin. & General Marketing




Description Office Supplies Office Supplies Office Supplies Office Supplies Office Supplies Outside printing services Outside printing services Outside printing services Outside printing services Outside printing services Outside printing services Outside printing services Outside printing services Paper Paper Paper Paper Paper Paper Paper Paper Paper clips Paper clips Paper clips Paper clips Paper clips Paper clips Paper clips Paper clips Paper cutter Paper cutter/blade Paper cutter/blade Paper cutter/blade Paper cutter/blade Paper cutter/blade Paper cutter/blade

ISBN : 978-602-6310-70-3

Page 23

Departement Rooms Other Operated Dept. POMEC Human Resources Food & Beverage Marketing Other Operated Dept. POMEC Rooms Human Resources Admin. & General Telephone & Telex Food & Beverage Admin. & General Marketing Food & Beverage Other Operated Dept. Telephone & Telex Rooms POMEC Human Resources Food & Beverage Telephone & Telex Other Operated Dept. Human Resources POMEC Marketing Rooms Admin. & General Admin. & General Rooms Admin. & General POMEC Other Operated Dept. Marketing Food & Beverage




Description Paper cutter/blade Paper cutter/blade Pencil sharpeners Pencil sharpeners Pencil sharpeners Pencil sharpeners Pencil sharpeners Pencil sharpeners Pencil sharpeners Pencil sharpeners Pencils Pencils Pencils Pencils Pencils Pencils Pencils Pencils Pens Pens Pens Pens Pens Pens Pens Pens Photocopier charges Photocopier paper Photocopier charges Photocopier charges Photocopier charges Photocopier charges Photocopier charges Photocopier charges Photocopier charges Photocopier charges

ISBN : 978-602-6310-70-3

Page 24

Departement Telephone & Telex Human Resources Food & Beverage POMEC Other Operated Dept. Rooms Human Resources Marketing Telephone & Telex Admin. & General Marketing Telephone & Telex Food & Beverage POMEC Admin. & General Rooms Other Operated Dept. Human Resources Food & Beverage Human Resources Rooms Other Operated Dept. Admin. & General Marketing Telephone & Telex POMEC Admin. & General Admin. & General Food & Beverage Marketing Rooms Other Operated Dept. Telephone & Telex POMEC Admin. & General Human Resources

CHARTS OF ACCOOUNTS - IN ORDER BY ACCOUNTS Account Printing Printing Printing Printing Printing Printing Printing Printing

& Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery

Description Printer Printer Printer Printer Printer Printer Printer Printer

Ribbons Ribbons Ribbons Ribbons Ribbons Ribbons Ribbons Ribbons

Departement Marketing Rooms Human Resources Admin. & General POMEC Telephone & Telex Food & Beverage Other Operated Dept.

Printing & Stationery

Printshop expenses allocation Marketing


Printshop expenses allocation Food & Beverage


Printshop expenses allocation Admin. & General


Printshop expenses allocation Human Resources


Printshop expenses allocation Telephone & Telex


Printshop expenses allocation POMEC


Printshop expenses allocation Other Operated Dept.

Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing Printing

Printshop expenses allocation Registration card Reports (printed) Reports (printed) Reports (printed) Reports (printed) Reports (printed) Reports (printed) Reports (printed) Reports (printed) Rubber bands Rubber bands Rubber bands

& Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery & Stationery


ISBN : 978-602-6310-70-3

Page 25

Rooms Rooms Human Resources Admin. & General Telephone & Telex Rooms Other Operated Dept. Food & Beverage POMEC Marketing Rooms Admin. & General Food & Beverage




Description Rubber bands Rubber bands Rubber bands Rubber bands Rubber bands Rubber stamps Rubber stamps Rubber stamps Rubber stamps Rulers Rulers Rulers Rulers Rulers Rulers Rulers Rulers Stamps pads Stamps pads Stamps pads Stamps pads Stamps pads Stamps pads Stamps pads Stamps pads Staplers Staplers Staplers Staplers Staplers Staplers Staplers Staplers Staples Staples Staples

ISBN : 978-602-6310-70-3

Departement Human Resources Other Operated Dept. Telephone & Telex Marketing POMEC POMEC Marketing Admin. & General Human Resources Other Operated Dept. Marketing POMEC Rooms Telephone & Telex Admin. & General Food & Beverage Human Resources Marketing Telephone & Telex Rooms Human Resources Food & Beverage POMEC Admin. & General Other Operated Dept. POMEC Other Operated Dept. Rooms Marketing Human Resources Admin. & General Telephone & Telex Food & Beverage Telephone & Telex Other Operated Dept. Rooms

Page 26


Description

Departement

Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Pro for O/E - Silverware Pro for O/E - Silverware Professional Fees Professional Fees Professional Fees Professional fees Professional fees Professional fees Professional fees Professional fees Professional fees

Staples Staples Staples Staples Staples Stationery Stationery Stationery Stationery Stationery Stationery Stationery Stationery Stencils Stencils Stencils Stencils Stencils Stencils Stencils Stencils Traffic sheets Waiters pads Champagne bucket Champagne / wine bucket Accountants fees Consultant Fees External Audit Fees Lawyers fees Legal Expenses Legal fees Public Accountants fees Secretarial fees Tax Consultants fees

Human Resources Food & Beverage Admin. & General POMEC Marketing POMEC Food & Beverage Human Resources Rooms Admin. & General Telephone & Telex Marketing Other Operated Dept. Marketing Rooms Other Operated Dept. Admin. & General POMEC Food & Beverage Human Resources Telephone & Telex Telephone & Telex Food & Beverage Rooms Food & Beverage Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General

Prov for Doubtful Accounts

Bad Debt Expenses Estimated

Admin. & General


ISBN : 978-602-6310-70-3

Page 27

CHARTS OF ACCOOUNTS - IN ORDER BY ACCOUNTS Account Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for

E/O E/O E/O O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E

Description

- Glassware - Glassware - Linen - chinaware - chinaware - Chinaware - Chinaware - Chinaware - Chinaware - Chinaware - Chinaware - Chinaware - Chinaware - Chinaware - Chinaware - Chinaware - Chinaware - Chinaware - Glassware - Glassware - Glassware - Glassware - Glassware - Glassware - Glassware - Glassware - Glassware - Glassware - Glassware - Glassware - Glassware - Glassware - Glassware - Glassware - Glassware - Glassware


Ice buckets Ice buckets Mattress protector Ashtrays (china/glass) Ashtrays (china/glass) Bowls Candlesticks (china) Candlesticks (china) China / Tableware Chopsticks & rest Creamers/Milk jugs Crockery Pitchers (china) Platters (china) Regency Club China Salt/pepper shakers Vases Vases (china) Ash trays Bowls Decanters Decanters Glass stirres Glass trays Glasses Goblets Ice coolers Ice coolers Jugs Jugs Pitchers (glass) Pitchers (glass) Regency Club Glassware Tumblers Tumblers Vases (glass)

ISBN : 978-602-6310-70-3

Page 28

Departement Rooms Food & Beverage Rooms Food & Beverage Rooms Food & Beverage Food & Beverage Rooms Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Rooms Food & Beverage Rooms Food & Beverage Food & Beverage Food & Beverage Food & Beverage Rooms Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Rooms Rooms Food & Beverage Rooms Food & Beverage Rooms Food & Beverage Rooms Food & Beverage


O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E O/E

Description

- Glassware - Linen - Linen - Linen - Linen - Linen - Linen - Linen - Linen - Linen - Linen - Linen - Linen - Linen - Linen - Linen - Linen - Linen - Silver - Silverware - Silverware - Silverware - Silverware - Silverware - Silverware - Silverware - Silverware - Silverware - Silverware - Silverware - Silverware - Silverware - Silverware - Silverware - Silverware - Silverware


Water glasses Bath mats Bath robes Bath rugs Bed pads Bedsheets Bedspreads Blankets Doilies (linen) Glass cloth Napkins Pillow cases Pillows Skirtings - (Stage / Table) Skirtings - Stage / Table Table cloths Towel cleaning/laundry Wash/ face cloths Regency Club Silver Bowls Cake stands Candlesticks (silver) Candlesticks (silver) Chafing sets Chafing sets / dishes Cocktail shakers Coffee pots Coffee urns Coffee/tea pots (china) Cutlery Ice tongs Platters (silver) Re-silvering costs Serving Dishes (silver) Silvering costs Teapots (silver)

ISBN : 978-602-6310-70-3

Page 29

Departement Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Food & Beverage Rooms Food & Beverage Rooms Rooms Rooms Food & Beverage Food & Beverage Rooms Rooms Rooms Food & Beverage Food & Beverage Food & Beverage Rooms Room Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage

CHARTS OF ACCOOUNTS - IN ORDER BY ACCOUNTS Account Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for Prov for prov for prov for prov for prov for Prov for


Description

- Silverware - Silverware - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform


Trays Flatware Boots Boots Boots Boutonnieres Boutonnieres Boutonnieres Caps Caps Caps Chef's hats Collar Collar Collar Dresses Dresses Dresses Gloves Gloves Gloves Jackets Leotards Name tags Name tags Name tags Name tags Pants Pants Pants Pants Shoes Shoes Shoes Shoes Belts

ISBN : 978-602-6310-70-3

Departement Food & Beverage Food & Beverage Rooms Telephone & Telex Food & Beverage Telephone & Telex Food & Beverage Rooms Rooms Food & Beverage Telephone & Telex Food & Beverage Rooms Telephone & Telex Food & Beverage Rooms Food & Beverage Telephone & Telex Telephone & Telex Rooms Food & Beverage Other Operated Dept. Other Operated Dept. Rooms Food & Beverage Telephone & Telex Other Operated Dept. Food & Beverage Rooms Other Operated Dept. Telephone & Telex Food & Beverage Telephone & Telex Rooms Other Operated Dept. Food & Beverage

Page 30



Description

- Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniform - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms


Belts Belts Belts Blouses Blouses Blouses Blouses Badges Badges Badges Badges Coats Coats Coats Leg warmers Overalls Overalls Overalls Overalls Scarves Scarves Scarves Scarves Shirts Shirts Shirts Shirts Skirts Skirts Skirts Skirts Suits Suits Suits Suspenders Suspenders

ISBN : 978-602-6310-70-3

Departement Other & Beverage Telephone & Telex Rooms Other Operated Dept. Rooms Telephone & Telex Food & Beverage Food & Beverage Other Operated Dept. Telephone & Telex Rooms Telephone & Telex Rooms Food & Beverage Other Operated Dept. Rooms Other Operated Dept. Food & Beverage Telephone & Telex Telephone & Telex Other Operated Dept. Food & Beverage Rooms Telephone & Telex Food & Beverage Rooms Other Operated Dept. Other Operated Dept. Food & Beverage Telephone & Telex Rooms Food & Beverage Rooms Telephone & Telex Telephone & Telex Food & Beverage

Page 31



Description

- Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Uniforms - Unifroms - Unifroms - Unifroms - Utensil - Utensils - Utensils - Utensils - Utensils - Utensils - Utensils - Utensils - Utensils - Utensils - Utensils - Utensils Chinaware


Suspenders Tie pins Tie pins Tie pins Ties Ties Ties Trousers Trousers Trousers Trousers T-shirts T-shirts T-shirts T-shirts Uniforms Uniforms Uniforms Uniforms Wrist/head band Jumpers Jumpers Jumpers Blenders Beaters Chopping boards Eggs beaters Frying pans Kettles Kitchen cutlery Mixing bowls Moulds Pastry tubes Pots/Pans Scissors Dishes

ISBN : 978-602-6310-70-3

Departement Rooms Food & Beverage Rooms Telephone & Telex Telephone & Telex Food & Beverage Rooms Food & Beverage Telephone & Telex Other Operated Dept. Rooms Food & Beverage Telephone & Telex Rooms Other Operated Dept. Telephone & Telex Rooms Food & Beverage Other Operated Dept. Other Operated Dept. Food & Beverage Rooms Telephone & Telex Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage

Page 32


Description

Prov for O/E Chinaware Prov for O/E Glassware Prov for O/E Glassware Prov for O/E Glassware Prov for O/E Glassware Prov for O/E Linen Prov for O/E Silverware Prov for O/E Silverware Prov for O/E Uniform Prov for O/E Uniform Prov for O/E Uniform Prov for O/E Utensils Prov for O/E Utensils Prov for O/E Utensils Prov O/E - Linen Recreational Facilities Recreational Facilities Recreational Facilities Recreational Facilities Recruitment Recruitment Recruitment Recruitment Relocation Relocation Relocation Relocation Relocation Reservation Expenses Reservation Expenses Reservation Expenses Reservation Expenses Reservation Expenses Security Signs


Soup tureens Dishes Dishes Mugs Mugs Shower curtains Candelabra Candelabra Aprons Aprons Aprons Can openers Knife sharpeners Ladles Waiters cloth Equipment Repair Facilities Repairs Squash Court Repairs Tennis court Repairs Help wanted ads Recruitment agency fees Recruitment Expenses Situations vacant ads Airfare Baggage insurance Freight Transport Travel Insurance Central Reservation charges Overbooking Expenses Telegram charges Telephone call costs Telex costs Security agency fees Sign repair

ISBN : 978-602-6310-70-3

Page 33

Departement Food & Beverage Food & Beverage Rooms Food & Beverage Rooms Rooms Rooms Food & Beverage Telephone & Telex Rooms Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage POMEC POMEC POMEC POMEC Human Resources Human Resources Human Resources Human Resources Human Resources Human Resources Human Resources Human Resources Human Resources Rooms Rooms Rooms Rooms Rooms Admin. & General POMEC


Description

Departement

Spoilage

Spoiled food & Beverage items

Food & Beverage

Spoilage Sundry Write - off Sundry Write - offs Sundry Write - offs

Unusable food & beverage Items Late charges Over short payment Short Charges

Food & Beverage Admin. & General Admin. & General Admin. & General

Sundry write - offs

Skippers (not material amount)

Admin. & General

Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies Supplies - Electrical Bulbs Supplies - Electrical Bulbs Supplies - Electrical Bulbs Supplies - Electrical Bulbs Supplies - Engineering Supplies - Engineering Supplies - Engineering Supplies - Engineering Supplies - Engineering

Complimentary Food/beverage Matches Paper towels Shampoo Slippers Soap dispensers Talcum powder Toilet rolls Bulbs Electric bulbs Floodlight Spot lights Abrasives Fuses Lubrication oil Solvents Tape

Other Operated Other Operated Other Operated Other Operated Other Operated Other Operated Other Operated Other Operated POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC

Supplies - Tools & Equipment

Carpentry tools

POMEC

Supplies - Tools & Equipment Supplies Electrical Bulbs Supplies Engineering Supplies tools & Equipment Supplies tools & Equipment Telepon & Telex

Tools Fluorescent Bulbs Grease Hand tools Machine tools Telefax charges

POMEC POMEC POMEC POMEC POMEC Admin. & General


ISBN : 978-602-6310-70-3

Page 34

Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept.


Description

Departement

Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Trade Assoc. & Publication

Telefax charges Telefax charges Telefax charges Telefax charges Telegram charges Telegram charges Telegram charges Telegram charges Telegram charges Telephone charges Telephone charges Telephone charges Telephone charges Telex charges Telex charges Telex charges Telex charges Telex charges Telex paper Telex paper Telex paper Telex paper Telex paper Association Dues

Rooms POMEC Food & Beverage Human Resources Human Resources Food & Beverage Admin. & General POMEC Rooms Food & Beverage Human Resources POMEC Admin. & General Human Resources Food & Beverage POMEC Admin. & General Rooms Food & Beverage Admin. & General POMEC Human Resources Rooms Admin. & General

Trade Assoc. & Publications Trade Assoc. & Publications Trade Shows

Chamber of Commerce dues Magazine subscriptions Trade show costs

Admin. & General Admin. & General Marketing

Training - Material & Equipment

Consultant Fees

Human Resources


Course fees

Human Resources


Training material costs

Human Resources

Training - outside Consultants Seminars


ISBN : 978-602-6310-70-3

Human Resources

Page 35


Description

Departement

Training - outside Consultants Training Consultants fees

Human Resources

Training - outside Consultants Training costs Transportation Bus Fares Transportation Bus Fares Transportation Bus Fares Transportation Bus Fares Transportation Bus Fares Transportation Bus Fares Transportation Bus Fares Transportation Bus Fares Transportation Car rental Transportation Fuel Expenses Transportation Gasoline Transportation Gasoline Transportation Gasoline Transportation Gasoline Transportation Gasoline Transportation Gasoline Transportation Gasoline Transportation Petrol Transportation Petrol Transportation Petrol Transportation Petrol Transportation Petrol Transportation Petrol Transportation Petrol Transportation Staff transport Transportation Staff transport Transportation Staff transport Transportation Taxi fares Transportation Taxi fares Transportation Taxi fares Transportation Taxi fares Transportation Taxi fares

Human Resources Human Resources Marketing Telephone & Telex Rooms Food & Beverage POMEC Admin. & General Other Operated Dept. Marketing Marketing Food & Beverage Other Operated Dept. Admin. & General Rooms Marketing Human Resources Telephone & Telex Marketing Food & Beverage Rooms Human Resources Telephone & Telex Other Operated Dept. Admin. & General Marketing Other Operated Dept. Telephone & Telex Human Resources POMEC Marketing Telephone & Telex Admin. & General


ISBN : 978-602-6310-70-3

Page 36


Description

Departement

Transportation Transportation Transportation Transportation Transportation Transportation Transportation Transportation Transportation Transportation Transportation

Taxi fares Taxi fares Taxi fares Vehicle road Vehicle road Vehicle road Vehicle road Vehicle road Vehicle road Vehicle road Vehicle road

Travel Expenses

Accommodation (not meeting)

Admin. & General

Travel Travel Travel Travel Travel Travel Travel Travel Travel Travel Travel

Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses Expenses

Accommodation (not meeting) Airfare Airfare Airfare Airfare Airport tax Airport tax Airport tax Airport tax Airport tax Airport tax

Marketing Food & Beverage Marketing Admin. & General Rooms Rooms Food & Beverage Admin. & General Marketing POMEC Human Resources

Travel Expenses

Travel Expenses (not meeting)

Admin. & General

Travel Expenses Uniform Uniform Uniform Uniform Uniform Uniform Uniform

Travel Expenses (not meeting) Blouses Blouses Blouses Boots Boots Boots Boutonnieres

Marketing Admin. & General POMEC Human Resources POMEC Admin. & General Human Resources Admin. & General


ISBN : 978-602-6310-70-3

Food & Beverage Rooms Other Operated Dept. Marketing Admin. & General Other Operated Dept. Rooms Food & Beverage POMEC Telephone & Telex Human Resources

tax tax tax tax tax tax tax tax

Page 37

CHARTS OF ACCOOUNTS - IN ORDER BY ACCOUNTS Account Uniform Uniform Uniform Uniform Uniform Uniform Uniform Uniform Uniform Uniform Uniform Uniform Uniform Uniform Uniform Uniform Uniform Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms


Description Boutonnieres Boutonnieres Caps Caps Caps Coats Coats Coats Collar Collar Collar Dresses Dresses Dresses Belts Belts Belts Badges Badges Badges Gloves Gloves Gloves Jumpers Jumpers Jumpers Name tags Name tags Name tags Overalls Overalls Overalls Pants Pants Pants Scarves

ISBN : 978-602-6310-70-3

Departement POMEC Human Resources Human Resources Admin. & General POMEC Human Resources Admin. & General POMEC Human Resources POMEC Admin. & General Admin. & General Human Resources POMEC Human Resources POMEC Admin. & General Human Resources Admin. & General POMEC Human Resources Admin. & General POMEC Admin. & General Human Resources POMEC POMEC Human Resources Admin. & General Human Resources POMEC Admin. & General Human Resources POMEC Admin. & General Admin. & General

Page 38

CHARTS OF ACCOOUNTS - IN ORDER BY ACCOUNTS Account Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms Waste removal Waste removal Waste removal Waste removal


Description Scarves Scarves Shirts Shirts Shirts Shoes Shoes Shoes Skirts Skirts Skirts Suits Suits Suits Suspenders Suspenders Suspenders Tie pins Tie pins Tie pins Ties Ties Ties Trousers Trousers Trousers T-shirts T-shirts T-shirts Uniforms Uniforms Uniforms Garbage removal Rubbish removal Skip hire Waste removal

ISBN : 978-602-6310-70-3

Departement Human Resources POMEC Admin. & General Human Resources POMEC Admin. & General POMEC Human Resources Human Resources Admin. & General POMEC Human Resources POMEC Admin. & General POMEC Admin. & General Human Resources Human Resources POMEC Admin. & General POMEC Admin. & General Human Resources Admin. & General POMEC Human Resources Human Resources Admin. & General POMEC Human Resources Admin. & General POMEC POMEC POMEC POMEC POMEC

Page 39

CHARTS OF ACCOOUNTS - IN ORDER BY ACCOUNTS Account Water & Sewerage Water & Sewerage


Description Sewerage Costs Water costs

ISBN : 978-602-6310-70-3

Departement POMEC POMEC

Page 40

CHARTS OF ACCOOUNTS - IN ORDER BY DESCRIPTION Description Abrasives Accident insurance Accommodation Accommodation Accommodation Accommodation Accommodation

Account Supplies - Engineering Insurance Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses

Departement POMEC Human Resources Food & Beverage Room Marketing Admin. & General Human Resources

Accommodation (not meeting) Travel Expenses

Admin. & General

Accommodation (not meeting) Travel Expenses Accountants fees Professional Fees

Marketing Admin. & General

Adding Machine Repair / Service Adding Machine tape Adding Machine tape Adding Machine tape Adding Machine tape Adding Machine tape Adding Machine tape Adding Machine tape Adding Machine tape Advertising Advertising Agent Fees

Miscellaneous Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Marketing Other Expenses-Agency Fee

POMEC Rooms Human Resources Admin. & General Food & Beverage POMEC Marketing Other Operated Dept. Telephone & Telex Other Operated Dept. Marketing

Air Cooling System Repair Air Fresherners Air Fresherners Airfare Airfare Airfare Airfare Airfare Airport tax Airport tax Airport tax

Air-condition & Refrigeration Cleaning Supplies Cleaning Supplies Travel Expenses Travel Expenses Travel Expenses Travel Expenses Relocation Travel Expenses Travel Expenses Travel Expenses

POMEC Rooms Food & Beverage Food & Beverage Marketing Admin. & General Rooms Human Resources Rooms Food & Beverage Admin. & General


ISBN : 978-602-6310-70-3

Page 1

CHARTS OF ACCOOUNTS - IN ORDER BY DESCRIPTION Description

Account

Departement

Airport tax Airport tax Airport tax Alcohol Alcohol (cleaning) Alcohol (cleaning) Aluminium foil Amenity box Ammonia Ammonia

Travel Expenses Travel Expenses Travel Expenses Kitchen Fuel Cleaning Supplies Cleaning Supplies Paper Supplies Guest Supplies Cleaning Supplies Cleaning Supplies

Marketing POMEC Human Resources Food & Beverage Room Food & Beverage Food & Beverage Food & Beverage Food & Beverage Rooms

Announcement card Aprons Aprons Aprons Architects Fees Armoured car service Artists' taxes Asbestos Pipe Cladding Ash trays Ashtrays (china/glass) Ashtrays (china/glass) Asphalt

Merchandising - POS Material Prov for O/E Uniform Prov for O/E Uniform Prov for O/E Uniform Building Other Operating Expenses Banquet Expenses Plumbing & Heating Prov for O/E - Glassware Prov for O/E - chinaware Prov for O/E - chinaware Building

Marketing Telephone & Telex Rooms Food & Beverage POMEC Admin. & General Food & Beverage POMEC Food & Beverage Food & Beverage Rooms POMEC

Association Dues Association Dues

Other Expenses - Association Dues Trade Assoc. & Publication

Marketing Admin. & General

Audio/Video Equipment Rental Awning washing/cleaning Awning washing/cleaning

Banquet Expenses Laundry & Valet Laundry & Valet

Food & Beverage Food & Beverage Rooms

Bad Debt Expenses Estimated Badges Badges Badges Badges

Prov for Prov for Prov for Prov for Prov for

Admin. & General Food & Beverage Other Operated Dept. Telephone & Telex Rooms


Doubtful Accounts O/E - Uniforms O/E - Uniforms O/E - Uniforms O/E - Uniforms

ISBN : 978-602-6310-70-3

Page 2

CHARTS OF ACCOOUNTS - IN ORDER BY DESCRIPTION Description Badges Badges Badges Baggage checks Baggage insurance Baggage Labels Baggage tags Balloons Balloons Balloons Balloons Bamboo sticks Bank commission Banners Bar appetizers Bar Cleaning Contract Bath foam Bath mats Bath robes Bath rugs Bathing caps Bathing suits Beaters Bed pads Bedsheets Bedspreads Belts Belts Belts Belts Belts Belts Belts Benzine Benzine Beverage List


Account Uniforms Uniforms Uniforms Guest Supplies-non F&B Relocation Guest Supplies-non F&B Guest Supplies-non F&B Banquet Expenses Decorations Decorations Decorations Food Bank Charges Banquet Expenses Guest Supplies Contract cleaning Guest Supplies - non F&B Prov for O/E - Linen Prov for O/E - Linen Prov for O/E - Linen Guest Supplies - non F&B Guest Supplies - non F&B Prov for O/E - Utensils Prov for O/E - Linen Prov for O/E - Linen Prov for O/E - Linen Prov for O/E - Uniform Prov for O/E - Uniform Prov for O/E - Uniform Prov for O/E - Uniform Uniform Uniform Uniform Cleaning Supplies Cleaning Supplies Menus/Wine List

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Page 3

Departement Human Resources Admin. & General POMEC Rooms Human Resources Rooms Rooms Food & Beverage Other Operated Dept. Food & Beverage Rooms Food & Beverage Admin. & General Food & Beverage Food & Beverage Food & Beverage Rooms Rooms Rooms Rooms Rooms Rooms Food & Beverage Rooms Rooms Rooms Food & Beverage Other & Beverage Telephone & Telex Rooms Human Resources POMEC Admin. & General Food & Beverage Rooms Food & Beverage


Account

Departement

Beverage rooms licenses Billboard Adverts Bin Card Binders Binders Binders Binders Binders Binders Binders Blankets Blenders Blouses Blouses Blouses Blouses Blouses Blouses Blouses Body moisturiser Boilers explosion insurance Boiler fuel Boiler Gausses Boiler Repair / Inspection

Licenses & Taxes Advertising - Outdoor Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Prov for O/E - Linen Prov for O/E - Utensil Prov for O/E - Uniform Prov for O/E - Uniform Prov for O/E - Uniform Prov for O/E - Uniform Uniform Uniform Uniform Guest Supplies - non F&B Insurance - General Fuel Plumbing & Heisting Plumbing & Heisting

Food & Beverage Marketing Food & Beverage Rooms Admin. & General Marketing Telephone & Telex Other Operated Dept. Food & Beverage POMEC Rooms Food & Beverage Other Operated Dept. Rooms Telephone & Telex Food & Beverage Admin. & General POMEC Human Resources Rooms Admin. & General POMEC POMEC POMEC

Booklet - Advert Books (employee use) Boots Boots Boots Boots Boots Boots Bottle Openers Bottle Openers Bottle Openers

Merchandising - Other Selling Aids Library Prov for O/E - Uniform Prov for O/E - Uniform Prov for O/E - Uniform Uniform Uniform Uniform Bar Supplies Guest Supplies Guest Supplies - non F&B

Marketing Human Resources Rooms Telephone & Telex Food & Beverage POMEC Admin. & General Human Resources Food & Beverage Food & Beverage Rooms


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Account

Departement

Bottle Openers Boutonnieres Boutonnieres Boutonnieres Boutonnieres Boutonnieres Boutonnieres Bowls Bowls Bowls

Other Expenses Prov for O/E - Uniform Prov for O/E - Uniform Prov for O/E - Uniform Uniform Uniform Uniform Prov for O/E - Chinaware Prov for O/E - Glassware Prov for O/E - Silverware

Food & Beverage Telephone & Telex Food & Beverage Rooms Admin. & General POMEC Human Resources Food & Beverage Food & Beverage Food & Beverage

Brochures Brooms Brooms Brushes Brushes Brushes Building Repairs Bulbs Burglary Insurance Burglar alarm service Bus Adverts Bus Fares Bus Fares Bus Fares Bus Fares Bus Fares Bus Fares Bus Fares Bus Fares Business card Business card Business card Business card Business card Business card

Merchandising - Other Selling Aids Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Guest Supplies - non F&B Building Supplies - Electrical Bulbs Insurance - General Other Operating Expenses Advertising - Outdoor Transportation Transportation Transportation Transportation Transportation Transportation Transportation Transportation Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery

Marketing Rooms Food & Beverage Rooms Food & Beverage Rooms POMEC POMEC Admin. & General Admin. & General Marketing Human Resources Marketing Telephone & Telex Rooms Food & Beverage POMEC Admin. & General Other Operated Dept. Human Resources Food & Beverage Marketing Other Operated Dept. POMEC Rooms


ISBN : 978-602-6310-70-3

Page 5


Account

Departement

Business card Business card

Printing & Stationery Printing & Stationery

Telephone & Telex Admin. & General

Business interruption insurance Buttons Cable Address registration Cake stands Calculator Repair / Service

Insurance - General Guest Supplies - non - F&B Other Operating Expenses Prov for O/E - Silverware Miscellaneous

Admin. & General Room Admin. & General Food & Beverage POMEC

Calendars Can openers Can openers Candelabra Candelabra Candles Candlesticks (china) Candlesticks (china) Candlesticks (silver) Candlesticks (silver) Candle / ribbons Candle / ribbons Candle / ribbons Candy/chocolates Candy/chocolates Canopy License Caps Caps Caps Caps Caps Caps Car passes Car rental Carbon paper Carbon paper Carbon paper

Merchandising - Other Selling Aids Other Expenses Prov for O/E Utensils Prov for O/E Silverware Prov for O/E Silverware Guest Supplies - non F&B Prov for O/E - Chinaware Prov for O/E - Chinaware Prov for O/E - Silverware Prov for O/E - Silverware Decorations Decorations Decorations Guest Supplies - F & B Guest Supplies Licenses & Taxes Prov for O/E - Uniform Prov for O/E - Uniform Prov for O/E - Uniform Uniform Uniform Uniform Banquet Transportation Printing & Stationery Printing & Stationery Printing & Stationery

Marketing Food & Beverage Food & Beverage Rooms Food & Beverage Rooms Food & Beverage Rooms Food & Beverage Rooms Food & Beverage Other Operated Dept. Rooms Rooms Food & Beverage Admin. & General Rooms Food & Beverage Telephone & Telex Human Resources Admin. & General POMEC Food & Beverage Marketing Admin. & General Marketing Food & Beverage


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Account

Departement

Carbon paper Carbon paper Carbon paper Carbon paper Carbon paper Cardboard boxes

Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Paper Supplies

Other Operated Dept. POMEC Telephone & Telex Rooms Human Resources Food & Beverage

Carpentry tools Carpet cleaning Carpet cleaning Carpet Linings Carpet Repair Carpet sweepers Carpet sweepers Carpet Tacks Cases (for Wine Cellar) Cash Register Repair Cahsier overs & shorts Caustic Soda Caustic Soda Ceiling Repairs Cellophane Central Reservation charges Chafing dish wicks Chafing sets Chafing sets / dishes

Supplies - Tools & Equipment Laundry & Valet Laundry & Valet Floor & Wall Covering Floor & Wall Covering Cleaning Supplies Cleaning Supplies Floor & Wall Covering Other Expenses Miscellaneous Cash overs / Short Cleaning Supplies Cleaning Supplies Building Paper Supplies Reservation Expenses Kitchen Fuel Prov for O/E - Silverware Prov for O/E - Silverware

POMEC Food & Beverage Rooms POMEC POMEC Rooms Food & Beverage POMEC Food & Beverage POMEC Admin. & General Food & Beverage Rooms POMEC Food & Beverage Rooms Food & Beverage Room Food & Beverage

Chain Allocation Chair/table rental Chamber of Commerce dues Champagne bucket Champagne / wine bucket Charcoal briquettes Charge vouchers Charge vouchers Charge vouchers

Other Expenses - Group Service Banquet Expenses Trade Assoc. & Publications Pro for O/E - Silverware Pro for O/E - Silverware Kitchen Fuel Printing & Stationery Printing & Stationery Printing & Stationery

Marketing Food & Beverage Admin. & General Rooms Food & Beverage Food & Beverage Admin. & General Telephone & Telex Food & Beverage


ISBN : 978-602-6310-70-3

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Account

Departement

Charge vouchers Charge vouchers Charge vouchers Charge vouchers Charge vouchers Charitable contribution Checks (outlet) Cheesecloth Cheesecloth Chef's hats Cheque books Cheque collection charges China / Tableware Chop frills Chopping boards Chopsticks & rest Christmas gifts/gratuities Christmas trees/decorating Christmas trees/decorating Christmas trees/decorating

Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Donations Printing & Stationery Cleaning Supplies Cleaning Supplies Prov for O/E - Uniform Printing & Stationery Bank Charges Prov for O/E - Chinaware Paper Supplies Prov for O/E - Utensils Prov for O/E - Chinaware Other Operating Expenses Decoration Decoration Decoration

Human Resources POMEC Rooms Other Operated Dept. Marketing Admin. & General Food & Beverage Food & Beverage Rooms Food & Beverage Admin. & General Admin. & General Food & Beverage Food & Beverage Food & Beverage Food & Beverage Admin. & General Other Operated Dept. Food & Beverage Rooms

Christmas & New Year Parties Cleaning Fluids / Compounds Cleaning Fluids / Compounds Clinic costs Cloths Cloths Coal Coal Coasters Coats Coats Coats Coats Coats Coats

Other Expenses - Promotion Cleaning Supplies Cleaning Supplies Medical Cleaning Supplies Cleaning Supplies Fuel Kitchen Fuel Bar Supplies Prov for O/E - Uniforms Prov for O/E - Uniforms Prov for O/E - Uniforms Uniform Uniform Uniform

Marketing Rooms Food & Beverage Human Resources Food & Beverage Rooms POMEC Food & Beverage Food & Beverage Telephone & Telex Rooms Food & Beverage Human Resources Admin. & General POMEC


ISBN : 978-602-6310-70-3

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Account

Departement

Coat/Cloths hangers Cocktail Frills Cocktail napkins Cocktail party costs Cocktail picks/stirrers Cocktail shakers Coffee pots Coffee urns Coffee/tea pots (china) Collar Collar Collar Collar Collar Collar Collection agency fees

Guest Supplies - non F&B Decoration Bar Supplies Other Expenses - Promotion Bar Supplies Prov for O/E - Silverware Prov for O/E - Silverware Prov for O/E - Silverware Prov for O/E - Silverware Prov for O/E - Uniform Prov for O/E - Uniform Prov for O/E - Uniform Uniform Uniform Uniform Credit & Collection

Rooms Food & Beverage Food & Beverage Marketing Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Rooms Telephone & Telex Food & Beverage Human Resources POMEC Admin. & General Admin. & General

Colour Separation Company paid payroll taxes Complimentary breakfast

Merchandising - in house grapihcs Payroll taxes Banquet Expenses

Marketing Human Resources Food & Beverage


Other Expenses - Promotion

Marketing

Complimentary Food/beverage

Guest Supplies - F & B

Rooms

Complimentary Food/beverage

Other Expenses - Comp Guest Marketing

Complimentary Food/beverage Composition - Advert Computer Hardware service Computer Paper Consultant Fees Consultant Fees Consultant Fees

Supplies Advertising - Production Maintenance Contracts Printing & Stationery Building Consultant Fees Professional Fees

Other Operated Dept. Marketing POMEC Admin. & General POMEC POMEC Admin. & General

Consultant Fees


Human Resources


ISBN : 978-602-6310-70-3

Page 9


Account

Departement

Copy Preparation - Advert Copyright license Corkscrews Cosmetics Cotton buds Courier Courier Courier Courier Courier Courier

Advertising - Production License & Taxes Bar Supplies Guest Supplies - non F&B Guest Supplies - non F&B Postage Postage Postage Postage Postage Postage

Marketing Admin. & General Food & Beverage Rooms Rooms Food & Beverage Human Resources Admin. & General POMEC Rooms Marketing

Course fees Court fees Crayons Creamers/Milk jugs Credit Agency fees Credit Card Commission Credit Report/references Crockery Curtain cleaning/laundering Curtain cleaning/laundering Curtain Cord Curtain Lining Curtain Poles Curtain Repair Curtain Rings Curtain Rods Curtains Cutlery Data processing Service fee Decanters Decanters Decorations Decorations Decorations

Training - Material & Equipment Credit & Collection Decorations Prov for O/E - Chinaware Credit & Collection Credit Card Commission Credit & Collection Prov for O/E - Chinaware Laundry & Valet Laundry & Valet Curtain & Draperies Curtain & Draperies Curtain & Draperies Curtain & Draperies Curtain & Draperies Curtain & Draperies Curtain & Draperies Prov for O/E - Silverware Data Processing Prov for O/E - Glassware Prov for O/E - Glassware Decorations Decorations Decorations

Human Resources Admin. & General Food & Beverage Food & Beverage Admin. & General Admin. & General Admin. & General Food & Beverage Rooms Food & Beverage POMEC POMEC POMEC POMEC POMEC POMEC POMEC Food & Beverage Admin. & General Food & Beverage Rooms Other Operated Dept. Food & Beverage Rooms


ISBN : 978-602-6310-70-3

Page 10


Account

Departement

Dental fees Deodorants Deodorants Designer Fees Desk pads Desk pads Desk pads Desk pads Desk pads Desk pads Desk pads Desk pads Detective service Detergents Detergents Diesel fuel Directories

Medical Cleaning Supplies Cleaning Supplies Building Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Other Operating Expenses Cleaning Supplies Cleaning Supplies Fuel Other Expenses

Human Resources Food & Beverage Rooms POMEC Admin. & General Other Operated Dept. Telephone & Telex Food & Beverage Rooms POMEC Marketing Human Resources Admin. & General Food & Beverage Rooms POMEC Telephone & Telex

Directories - in house Directory covers Directory holders Dishes Dishes Dishes Disinfectants Disinfectants Disinfecting - Contract Disinfecting - Contract Diskettes Dishwasher Repair Do not disturb sign Doctor's fees Doilies (linen) Donations Door Repair Draperies

Merchandising - in house grapihcs Other Expenses Other Expenses Prov for O/E Chinaware Prov for O/E Glassware Prov for O/E Glassware Cleaning Supplies Cleaning Supplies Contract cleaning Contract cleaning Data Processing Kitchen Guest Supplies - non F&B Medical Prov for O/E - Linen Donations Building Curtain & Draperies

Marketing Telephone & Telex Telephone & Telex Food & Beverage Food & Beverage Rooms Food & Beverage Rooms Food & Beverage Rooms Admin. & General POMEC Rooms Human Resources Food & Beverage Admin. & General POMEC POMEC


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Account

Departement

Drapery cleaning laundering Drapery cleaning laundering Drapery Cord Drapery Lining Drapery Repair Dresses Dresses Dresses Dresses Dresses Dresses Drinking Straws Drugs Drugs & Medical Supplies Dry ice Dryer Repair Due Bills Dust Pans/Brushes/Clothes Dust Pans/Brushes/Clothes Dusters Dusters Educational videos Eggs beaters Electric bulbs Electric Equipment Parts Electric Equipment Repair Electricity costs Elevator Inspection/Repair Elevator Liability insurance

Laundry & Valet Laundry & Valet Curtains & Draperies Curtains & Draperies Curtains & Draperies Prov for O/E - Uniform Prov for O/E - Uniform Prov for O/E - Uniform Uniform Uniform Uniform Bar Supplies Medical Guest Supplies - non F&B Banquet Expenses Laundry Advertising - Exchange Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Library Prov for O/E - Utensils Supplies - Electrical Bulbs Electrical Electrical Electrical Elevator Insurance - General

Food & Beverage Rooms POMEC POMEC POMEC Rooms Food & Beverage Telephone & Telex Admin. & General Human Resources POMEC Food & Beverage Human Resources Rooms Food & Beverage POMEC Marketing Food & Beverage Rooms Rooms Food & Beverage Human Resources Food & Beverage POMEC POMEC POMEC POMEC POMEC Admin. & General

Elevator maintenance contract Elevator repair (internal) Employee bonus Employee housing costs Employee magazine costs

Maintenance Contract Elevators Bonus Accommodation Awards & Social Activities

POMEC POMEC Human Resources Human Resources Human Resources


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Account

Departement

Employee of the month/year Employee transportation

Awards & Social Activities Employee Transportation

Human Resources Human Resources

Entertaining clients "one on one" Entertaiment duties Entertaiment Licenses Entertaiment (banquet) cost Envelopes Envelopes Envelopes Envelopes Envelopes Envelopes Envelopes Envelopes Equipment rental Equipment Repair Equipment service contract Erasers Erasers Erasers Erasers Erasers Erasers Erasers Erasers Extermination - Contract Extermination - Contract External Audit Fees Facilities Repairs Familiarisation trip costs Felt Fencing Fertilizer Festival decorations

Entertaining Licenses & Taxes Licenses & Taxes Banquet Expenses Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Banquet Expenses Recreational Facilities Maintenance Contract Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Contract cleaning Contract cleaning Professional Fees Recreational Facilities Other Expenses - Promotion Floor & Wall Covering Grounds & Landscaping Grounds & Landscaping Decoration

Marketing Food & Beverage Food & Beverage Food & Beverage Admin. & General Other Operated Dept. POMEC Telephone & Telex Food & Beverage Marketing Human Resources Rooms Food & Beverage POMEC POMEC Human Resources Other Operated Dept. Rooms POMEC Marketing Admin. & General Food & Beverage Telephone & Telex Food & Beverage Rooms Admin. & General POMEC Marketing POMEC POMEC POMEC Rooms


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Account

Departement

Fidelity insurance File cards File cards File cards File cards File cards File cards File cards File cards File Folder File Folder File Folder File Folder Filter paper Fines Fire alarm service Fire Escape Repair Fire Hose Repair First aid supplies Flatware Floodlight Floor Adhesives Floor Cover Repair Floor Packing

Insurance - General Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Paper Supplies Other Operating Expenses Other Operating Expenses Building Building Medical Prov for O/E - Silverware Supplies - Electrical Bulbs Floor & Wall Covering Floor & Wall Covering Floor & Wall Covering

Admin. & General Telephone & Telex POMEC Rooms Food & Beverage Admin. & General Human Resources Marketing Other Operated Dept. Admin. & General Marketing POMEC Human Resources Food & Beverage Admin. & General Admin. & General POMEC POMEC Human Resources Food & Beverage POMEC POMEC POMEC POMEC

Floor Plans Floor Polishing - contract Floor Polishing - contract Floor Repair Fluorescent Bulbs Flowers Flowers Flowers Flowers Fly swatters Fly swatters

Merchandising - Other Selling Aids Contract cleaning Contract cleaning Building Supplies Electrical Bulbs Banquet Expenses Decorations Decorations Decorations Cleaning Supplies Cleaning Supplies

Marketing Rooms Food & Beverage POMEC POMEC Food & Beverage Food & Beverage Other Operated Dept. Rooms Food & Beverage Rooms


ISBN : 978-602-6310-70-3

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Account

Departement

Folders Folios Food consumed Food Licenses Foreign Artists tax Foreign currency License

Guest Supplies - non F&B Printing & Stationery Meals Licenses & Taxes Music & Entertainment Licenses & Taxes

Rooms Rooms Human Resources Food & Beverage Food & Beverage Admin. & General

Foreign Publication Advert

Advertising - Print-Rm. Indiv

Marketing

Foreign Publication Advert Forms (printed) Forms (printed) Forms (printed) Forms (printed) Forms (printed) Forms (printed) Forms (printed) Forms (printed) Fraud/forgery insurance Freezer hire Freight Fruit Baskets Fruit Baskets Frying pans Fuel Expenses Fuel Oil Furniture cover Cleaning Furniture cover Cleaning Furniture Repair Fuses Garbage bags Garbage bags Garbage cans Garbage removal Garment bags Gas

Advertising - Print-Rm. Shared Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Insurance - General Banquet Expenses Relocation Guest Supplies - F & B Guest Supplies - F & B Prov for O/E - Utensils Transportation Fuel Laundry & Valet Laundry & Valet Furniture Supplies - Engineering Cleaning Supplies Cleaning Supplies Other Expenses Waste removal Guest Supplies - non F&B Fuel

Marketing Telephone & Telex POMEC Admin. & General Other Operated Dept. Human Resources Food & Beverage Rooms Marketing Admin. & General Food & Beverage Human Resources Rooms Rooms Food & Beverage Marketing POMEC Food & Beverage Rooms POMEC POMEC Rooms Food & Beverage Food & Beverage POMEC Rooms POMEC


ISBN : 978-602-6310-70-3

Page 15


Account

Departement

Gas Gasoline Gasoline Gasoline Gasoline Gasoline Gasoline Gasoline General Liability Insurance General License Glass cloth Glass covers (plastic) Glass stirres Glass trays Glasses Glazing Repair Gloves Gloves Gloves Gloves Gloves Gloves Glue Glue Glue Glue Glue Glue Glue Glue Goblets Gold Passport breakfast Gold Passport Commission Goodnight sweets

Kitchen Fuel Transportation Transportation Transportation Transportation Transportation Transportation Transportation Insurance - General Licenses & Taxes Prov for O/E - Linen Guest Supplies - non F&B Prov for O/E - Glassware Prov for O/E - Glassware Prov for O/E - Glassware Building Prov for O/E - Uniform Prov for O/E - Uniform Prov for O/E - Uniform Uniforms Uniforms Uniforms Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Prov for O/E - Glassware Guest Supplies - F & B Commission Guest Supplies - F & B

Food & Beverage Food & Beverage Other Operated Dept. Admin. & General Rooms Marketing Human Resources Telephone & Telex Admin. & General Admin. & General Rooms Rooms Food & Beverage Food & Beverage Food & Beverage POMEC Telephone & Telex Rooms Food & Beverage Human Resources Admin. & General POMEC Telephone & Telex Other Operated Dept. Rooms Food & Beverage Admin. & General Marketing POMEC Human Resources Food & Beverage Rooms Rooms Rooms

Grapichs - In house

Merchandising - in house grapihcs

Marketing


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Account

Departement

Grease

Supplies Engineering

POMEC

Greeting Card Grill Repair Group promotional costs Guest property insurance

Merchandising - Other Selling Aids Kitchen Other Expenses - Promotion Insurance - General

Marketing POMEC Marketing Admin. & General

Guest Property - Loss/damage Loss/damage - Guest Property Admin. & General Guest Rooms License Licenses & Taxes Rooms Guide Book Advert


Marketing

Guide Book Advert Hair conditioner/tonic Hand tools Heating Plant Repair Help wanted ads Hole punch Hospital Insurance Hotel License

Advertising - Print-Rm. Shared Guest Supplies - non F& B Supplies tools & Equipment Plumbing & Heating Recruitment Printing & Stationery Insurance License & Taxes

Marketing Rooms POMEC POMEC Human Resources Admin. & General Human Resources Admin. & General

House floor plan Ice Ice blocks Ice blocks Ice blocks Ice buckets Ice buckets Ice carving Ice coolers Ice coolers

Merchandising - Other Selling Aids Guest Supplies Banquet Expenses Banquet Expenses Banquet Expenses Prov for E/O - Glassware Prov for E/O - Glassware Banquet Expenses Prov for O/E - Glassware Prov for O/E - Glassware

Marketing Food & Beverage Food & Beverage Rooms Food & Beverage Rooms Food & Beverage Food & Beverage Food & Beverage Rooms

Ice Machine Repairs Ice picks Ice tongs Index cards

Air - conditioning & Refrigeration Other Expenses Prov for O/E - Silverware Printing & Stationery

POMEC Food & Beverage Food & Beverage Admin. & General


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Account

Departement

Index cards Index cards Index cards Index cards Index cards Index cards Index cards Ink pads Ink pads Ink pads Ink pads Ink pads Ink pads Ink pads Ink pads Insecticides Insecticides Install Tel & Tel Equipment Internal audit fees Internal Auditor's expenses

Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Cleaning Supplies Cleaning Supplies Equipment Changes Internal Audit Expenses Internal Audit Expenses

Food & General Rooms Human Resources POMEC Other Operated Dept. Telephone & Telex Marketing Human Resources Rooms Marketing POMEC Food & Beverage Other Operated Dept. Admin. & General Telephone & Telex Rooms Food & Beverage Telephone & Telex Admin. & General Admin. & General

Internal Auditor's travel Internal

Audit Expenses

Admin. & General

In-hotel displays Iron Repair Jackets Jiggers Jogger maps Jugs Jugs Jumpers Jumpers Jumpers Jumpers Jumpers Jumpers

Merchandising - POS Material Laundry Prov for O/E - Uniform Bar Supplies Guest Supplies - non F & B Prov for O/E - Glassware Prov for O/E - Glassware Prov for O/E - Unifroms Prov for O/E - Unifroms Prov for O/E - Unifroms Uniforms Uniforms Uniforms

Marketing POMEC Other Operated Dept. Food & Beverage Rooms Rooms Food & Beverage Food & Beverage Rooms Telephone & Telex Admin. & General Human Resources POMEC


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Account

Departement

Kerosene Kettles Key cards Key Duplication Kitchen cutlery Kitchen Equipment Repair

Kitchen Fuel Prov for O/E - Utensils Guest Supplies - non F & B Other Operating Expenses Prov for O/E - Utensils Kitchen

Food & Beverage Food & Beverage Rooms Other Operated Dept. Food & Beverage POMEC

Kitchen/Pantry Cleaning Contract Knife sharpeners Ladles Lamp Shade Cleaning Lamp Shade Cleaning Laser show Late charges Laundry Plant Repair Lawyers fees Layouts - Advert Leg warmers Legal collection fees Legal Expenses Legal fees Leotards Letterheads Letterheads Letterheads Letterheads Letterheads Letterheads Letterheads Letterheads Liability insurance Life/disability insurance Lighting Limousine (complimentary) Linen cleaning/laundering Linen laundering

Contract cleaning Prov for O/E Utensils Prov for O/E Utensils Laundry & Valet Laundry & Valet Banquet Expenses Sundry Write - off Laundry Professional fees Advertising - Production Prov for O/E - Uniforms Credit & Collection Professional fees Professional fees Prov for O/E - Uniform Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Insurance Insurance Banquet Expenses Guest Transportation Laundry & Valet Laundry & Valet

Food & Beverage Food & Beverage Food & Beverage Food & Beverage Rooms Food & Beverage Admin. & General POMEC Admin. & General Marketing Other Operated Dept. Admin. & General Admin. & General Admin. & General Other Operated Dept. Admin. & General Human Resources Telephone & Telex Food & Beverage Marketing Rooms Other Operated Dept. POMEC Human Resources Human Resources Food & Beverage Rooms Food & Beverage Rooms


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Account

Departement

Liquor Licenses

Licenses & Taxes

Food & Beverage

Lobby sign Lock Repair Lock books Lock books Lock books Lock books Lock books Lock books Lock books Lock books Long service awards Lorry hire

Merchandising - Other Selling Aids Mechanical Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Awards & Social Activities Banquet Expenses

Marketing POMEC Human Resources Marketing Telephone & Telex Other Operated Dept. POMEC Admin. & General Food & Beverage Rooms Human Resources Food & Beverage

Loss or Damage Guest Property Lotions Lubrication oil Machine tools Magazine Advert

Loss/damage - Guest Property Guest Supplies - non F & B Supplies - Engineering Supplies tools & Equipment Advertising - Print-F & B

Admin. & General Rooms POMEC POMEC Marketing

Magazine Advert


Marketing

Magazine Advert Magazine subscriptions Magazine Magazine (employee use) Maid's report Mail bags Mailing list Masking tape Massage licenses Matches Matches Matches Mats

Advertising - Print-Rm. Shared Trade Assoc. & Publications Guest Supplies - non F & B Library Printing & Stationery Other Operating Expenses Merchandising - Direct Mail Paper Supplies Licenses & Taxes Guest Supplies Guest Supplies - non F & B Supplies Floor & Wall Covering

Marketing Admin. & General Rooms Human Resources Rooms Admin. & General Marketing Food & Beverage Other Operated Dept. Food & Beverage Rooms Other Operated Dept. POMEC


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Account

Departement

Mattress protector Mattress Repair Meals - Outside Hotel Meals - Outside Hotel Meals - Outside Hotel Meals - Outside Hotel Meals - Outside Hotel

Prov for E/O - Linen Furniture Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses

Rooms POMEC Food & Beverage Admin. & General Marketing Rooms Human Resources

Mechanical Equipment Repair Medical fees Membership card engraving Membership card engraving Membership card engraving Membership card engraving Membership card engraving Membership card engraving Membership card engraving Membership card engraving

Mechanical Medical Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery

POMEC Human Resources Telephone & Telex Human Resources Admin. & General POMEC Other Operated Dept. Rooms Food & Beverage Marketing

Membership fees Menus Message envelopes Message pads Microfilm/cartridges etc. Mixing bowls Mops/handles/wringers Mops/handles/wringers Moth Proofing - Contract Moth Proofing - Contract Motor Repair Moulds Mouse Traps Mouse Traps Move Tel & Tel Equipment Mugs Mugs

Other Expenses Association Dues Menu/Wire List Printing & Stationery Guest Supplies - non F & B Other Operated Expenses Prov for O/E - Utensils Cleaning Supplies Cleaning Supplies Contract cleaning Contract cleaning Electrical Prov for O/E - Utensils Cleaning Supplies Cleaning Supplies Equipment Charges Prov for O/E Glassware Prov for O/E Glassware

Marketing Food & Beverage Telephone & Telex Rooms Admin. & General Food & Beverage Food & Beverage Rooms Food & Beverage Rooms POMEC Food & Beverage Rooms Food & Beverage Telephone & Telex Food & Beverage Rooms


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Account

Departement

Musical Instrument Rental Musicians Fees Musicians F & B Musicians Laundry Charges Name tags Name tags Name tags Name tags Name tags Name tags Name tags Napkins Napkins Napkins (Paper) Needles & thread Newspaper Advert

Music & Entertainment Music & Entertainment Music & Entertainment Music & Entertainment Prov for O/E - Uniform Prov for O/E - Uniform Prov for O/E - Uniform Prov for O/E - Uniform Uniforms Uniforms Uniforms Guest Supplies - non F & B Prov for O/E - Linen Paper Supplies Guest Supplies - non F & B Advertising - Print-F & B

Food & Beverage Food & Beverage Food & Beverage Food & Beverage Rooms Food & Beverage Telephone & Telex Other Operated Dept. POMEC Human Resources Admin. & General Rooms Food & Beverage Food & Beverage Rooms Marketing

Newspaper Advert


Marketing

Newspaper Advert Newspaper bags Newspaper bags Newspapers Newspapers Office Equipment Repair Office Supplies Office Supplies Office Supplies Office Supplies Office Supplies Office Supplies Office Supplies Office Supplies Ornaments Ornaments Ornaments

Advertising - Print-Rm. Shared Guest Supplies Guest Supplies - non F & B Guest Supplies Guest Supplies - non F & B Miscellaneous Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Decorations Decorations Decorations

Marketing Food & Beverage Rooms Food & Beverage Rooms POMEC Telephone & Telex Admin. & General Marketing Rooms Other Operated Dept. POMEC Human Resources Food & Beverage Food & Beverage Other Operated Dept. Rooms


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Account

Departement

Outdoor Adverts Outlet Cleaning - Contract Outside printing services Outside printing services Outside printing services Outside printing services Outside printing services Outside printing services Outside printing services Outside printing services Oven Repair Overalls Overalls Overalls Overalls Overalls Overalls Overalls Overbooking Expenses Overdraft interest Over short payment Paging system costs Pails Pails Paint Paint Cleaner Paint Cleaner

Advertising - Outdoor Contract cleaning Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Kitchen Prov for O/E - Uniforms Prov for O/E - Uniforms Prov for O/E - Uniforms Prov for O/E - Uniforms Uniforms Uniforms Uniforms Reservation Expenses Bank Charges Sundry Write - offs Internal Communication Cleaning Supplies Cleaning Supplies Painting & decorating Cleaning Supplies Cleaning Supplies

Marketing Food & Beverage Marketing Other Operated Dept. POMEC Rooms Human Resources Admin. & General Telephone & Telex Food & Beverage POMEC Rooms Other Operated Dept. Food & Beverage Telephone & Telex Human Resources POMEC Admin. & General Rooms Admin. & General Admin. & General Admin. & General Rooms Food & Beverage POMEC Food & Beverage Rooms

Pamphlets Pants Pants Pants Pants Pants Pants Pants

Merchandising - Other Selling Aids Prov for O/E - Uniform Prov for O/E - Uniform Prov for O/E - Uniform Prov for O/E - Uniform Uniforms Uniforms Uniforms

Marketing Food & Beverage Rooms Other Operated Dept. Telephone & Telex Human Resources POMEC Admin. & General


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CHARTS OF ACCOOUNTS - IN ORDER BY DESCRIPTION Description Paper Paper Paper Paper Paper Paper Paper Paper Paper clips Paper clips Paper clips Paper clips Paper clips Paper clips Paper clips Paper clips Paper cups Paper cutter Paper cutter/blade Paper cutter/blade Paper cutter/blade Paper cutter/blade Paper cutter/blade Paper cutter/blade Paper cutter/blade Paper cutter/blade Paper doilies Paper towels Paper towels Paper towels Patties at cost Passport covers Pastry tubes Pencil sharpeners Pencil sharpeners Pencil sharpeners


Account Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Guest Supplies Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Paper Supplies Guest Supplies Guest Supplies - non F & B Supplies Other Expenses - Promotion Guest Supplies - non F & B Prov for O/E - Utensils Printing & Stationery Printing & Stationery Printing & Stationery

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Departement Admin. & General Marketing Food & Beverage Other Operated Dept. Telephone & Telex Rooms POMEC Human Resources Food & Beverage Telephone & Telex Other Operated Dept. Human Resources POMEC Marketing Rooms Admin. & General Food & Beverage Admin. & General Rooms Admin. & General POMEC Other Operated Dept. Marketing Food & Beverage Telephone & Telex Human Resources Food & Beverage Food & Beverage Rooms Other Operated Dept. Marketing Rooms Food & Beverage Food & Beverage POMEC Other Operated Dept.

CHARTS OF ACCOOUNTS - IN ORDER BY DESCRIPTION Description Pencil sharpeners Pencil sharpeners Pencil sharpeners Pencil sharpeners Pencil sharpeners Pencils Pencils Pencils Pencils Pencils Pencils Pencils Pencils Pens Pens Pens Pens Pens Pens Pens Pens Pens (guest) Pension plan Performance award Permit signboard Personnel magazine Pest Control Pest Control Petrol Petrol Petrol Petrol Petrol Petrol Petrol Petrol


Account Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Guest Supplies - non F & B Insurance Incentive Licenses & Taxes Dues & Subscriptions Contract cleaning Contract cleaning Banquet Expenses Transportation Transportation Transportation Transportation Transportation Transportation Transportation

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Departement Rooms Human Resources Marketing Telephone & Telex Admin. & General Marketing Telephone & Telex Food & Beverage POMEC Admin. & General Rooms Other Operated Dept. Human Resources Food & Beverage Human Resources Rooms Other Operated Dept. Admin. & General Marketing Telephone & Telex POMEC Rooms Human Resources Human Resources Food & Beverage Human Resources Food & Beverage Rooms Food & Beverage Marketing Food & Beverage Rooms Human Resources Telephone & Telex Other Operated Dept. Admin. & General


Account

Departement

Photocopier charges Photocopier paper Photocopier charges Photocopier charges Photocopier charges Photocopier charges Photocopier charges Photocopier charges Photocopier charges Photocopier charges Photographs Photography fees Piano tuning Picture Frames Pictures Pictures Pictures Pillow bags Pillow cases Pillows Pins (Guest) Pipe Repair Pitchers (china) Pitchers (glass) Pitchers (glass)

Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Menu/Wine Lists Awards & Social Activities Music & Entertainment Furniture Decoations Decoations Decoations Guest Supplies - non F & B Prov for O/E - Linen Prov for O/E - Linen Guest Supplies - non F & B Plumbing & Heating Prov for O/E - Chinaware Prov for O/E - Glassware Prov for O/E - Glassware

Admin. & General Admin. & General Food & Beverage Marketing Rooms Other Operated Dept. Telephone & Telex POMEC Admin. & General Human Resources Food & Beverage Human Resources Food & Beverage POMEC Rooms Food & Beverage Other Operated Dept. Rooms Rooms Rooms Rooms POMEC Food & Beverage Rooms Food & Beverage

Placards Plants Plants Plants Plants (outdoor) Plaque costs Plaster Repair Plates - Advert Platters (china) Platters (silver)

Merchandising - Other Selling Aids Decoations Decoations Decoations Grounds & Landscaping Awards & Social Activities Building Advertising - Production Prov for O/E - Chinaware Prov for O/E - Silverware

Marketing Food & Beverage Other Operated Dept. Rooms POMEC Human Resources POMEC Marketing Food & Beverage Food & Beverage


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Account

Departement

Plumbing System Repair Pneumatic tube service Polish Polish Post cards

Plumbing & Heating Internal Communication Cleaning Supplies Cleaning Supplies Guest Supplies - non F & B

POMEC Admin. & General Food & Beverage Rooms Rooms

Post cards Post Office box rental Postage charges Postage charges Postage charges Postage charges Postage charges Postage charges Postage - guest mail Postage - mailing lists Posters Pots/Pans

Merchandising - Other Selling Aids Other Operating Expenses Postage Postage Postage Postage Postage Postage Guest Supplies - non F & B Merchandising - Direct Mail Advertising - Outdoor Prov for O/E - Utensils

Marketing Admin. & General Rooms Food & Beverage Human Resources Marketing Admin. & General POMEC Rooms Marketing Marketing Food & Beverage

Press Release Printer Ribbons Printer Ribbons Printer Ribbons Printer Ribbons Printer Ribbons Printer Ribbons Printer Ribbons Printer Ribbons Printing

Advertising - Print-Rm. Indiv Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Banquet Expenses

Marketing Marketing Rooms Human Resources Admin. & General POMEC Telephone & Telex Food & Beverage Other Operated Dept. Food & Beverage

Printshop expenses allocation Printing & Stationery

Marketing


Food & Beverage


Admin. & General


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Account

Departement


Human Resources


Telephone & Telex


POMEC


Other Operated Dept.

Printshop expenses allocation Promotional activities Promotional material Public Accountants fees

Printing & Stationery Marketing Marketing Professional fees

Rooms Other Operated Dept. Other Operated Dept. Admin. & General

Public Area Cleaning Contract Public Liability insurance

Contract cleaning Insurance - General

Rooms Admin. & General

Publication In House Radio Advert Range Repair Razor blades Recruitment agency fees Recruitment Expenses

Merchandising In House Graphics Advertising - Radio & TV Kitchen Guest Supplies - non F & B Recruitment Recruitment

Marketing Marketing POMEC Rooms Human Resources Human Resources

Refrigeration Equipment Repair Regency Club China

Air - conditioning & Refrigeration Prov for O/E - Chinaware

POMEC Rooms

Regency Club food/beverage Regency Club Glassware Regency Club Silver Registration card Reports (printed) Reports (printed) Reports (printed) Reports (printed) Reports (printed)

Guest Supplies - F & B Prov for O/E - Glassware Prov for O/E - Silver Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery

Rooms Rooms Rooms Rooms Human Resources Admin. & General Telephone & Telex Rooms Other Operated Dept.


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Account

Departement

Reports (printed) Reports (printed) Reports (printed)

Printing & Stationery Printing & Stationery Printing & Stationery

Food & Beverage POMEC Marketing

Restaurant Cleaning Contract Returned cheque charges Re-silvering costs

Contract cleaning Bank Charges Prov for O/E - Silverware

Food & Beverage Admin. & General Food & Beverage

Ribbons for computer printers Robe cleaning / laundering Robes Roof Repair Royalty fees (music) Royalty fees (music) Rubber bands Rubber bands Rubber bands Rubber bands Rubber bands Rubber bands Rubber bands Rubber bands Rubber Gloves Rubber Gloves Rubber stamps Rubber stamps Rubber stamps Rubber stamps Rubbish removal Rug cleaning Rug cleaning Rug Repair Rulers Rulers Rulers Rulers

Data Processing Laundry & Valet Laundry Supplies Building Building Building Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Cleaning Supplies Cleaning Supplies Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Waste removal Laundry & Valet Laundry & Valet Floor & Wall Covering Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery

Admin. & General Other Operated Dept. Other Operated Dept. POMEC Music & Entertainment Food & Beverage Rooms Admin. & General Food & Beverage Human Resources Other Operated Dept. Telephone & Telex Marketing POMEC Food & Beverage Rooms POMEC Marketing Admin. & General Human Resources POMEC Rooms Food & Beverage POMEC Other Operated Dept. Marketing POMEC Rooms


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Account

Departement

Rulers Rulers Rulers Rulers Safe Deposit Box Repair Safebox rental

Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Mechanical Other Operating Expenses

Telephone & Telex Admin. & General Food & Beverage Human Resources POMEC Admin. & General

Sales Kits Salt/pepper shakers Sand Blasting Sand soap Sand soap Sand soap Sand soap Sand (for ash stands) Sand (for ash stands) Sanitary bags Sawdust Scarves Scarves Scarves Scarves Scarves Scarves Scarves

Merchandising - Other Selling Aids Prov for O/E - Chinaware Building Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Cleaning Supplies Guest Supplies - non F & B Banquet Expenses Prov for O/E - Uniforms Prov for O/E - Uniforms Prov for O/E - Uniforms Prov for O/E - Uniforms Uniforms Uniforms Uniforms

Marketing Food & Beverage POMEC Rooms Food & Beverage Rooms Food & Beverage Rooms Food & Beverage Rooms Food & Beverage Telephone & Telex Other Operated Dept. Food & Beverage Rooms Admin. & General Human Resources POMEC

Scenery rental / construction Scissors Scouring pads Scouring pads Secretarial fees Security agency fees Seeds

Banquet Expenses Prov for O/E - Utensils Cleaning Supplies Cleaning Supplies Professional fees Security Grounds & Landscaping

Food & Beverage Food & Beverage Food & Beverage Rooms Admin. & General Admin. & General POMEC

Seminars Serving Dishes (silver)

Training - outside Consultants Human Resources Prov for O/E - Silverware Food & Beverage


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CHARTS OF ACCOOUNTS - IN ORDER BY DESCRIPTION Description Sewerage Costs Sewing kits Shampoo Shampoo Share of meeting costs Share of meeting costs Share of meeting costs Share of meeting costs Share of meeting costs Shirts Shirts Shirts Shirts Shirts Shirts Shirts Shoe cloths Shoe horns Shoes Shoes Shoes Shoes Shoes Shoes Shoes Short Charges Shower caps Shower curtains Sidewalk Repair Sign board Sign repair Signage Silvering costs Silverwash Silverwash Situations vacant ads


Account Water & Sewerage Guest Supplies - non F & B Guest Supplies - non F & B Supplies Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses Prov for O/E - Uniforms Prov for O/E - Uniforms Prov for O/E - Uniforms Prov for O/E - Uniforms Uniforms Uniforms Uniforms Guest Supplies - non F & B Guest Supplies - non F & B prov for O/E - Uniform prov for O/E - Uniform prov for O/E - Uniform prov for O/E - Uniform Uniforms Uniforms Uniforms Sundry Write - offs Guest Supplies non F & B Prov for O/E Linen Building Banquet Expenses Signs Other Operating Expenses Prov for O/E - Silverware Cleaning Supplies Cleaning Supplies Recruitment

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Departement POMEC Rooms Rooms Other Operated Dept. Food & Beverage Rooms Marketing Human Resources Admin. & General Telephone & Telex Food & Beverage Rooms Other Operated Dept. Admin. & General Human Resources POMEC Rooms Rooms Food & Beverage Telephone & Telex Rooms Other Operated Dept. Admin. & General POMEC Human Resources Admin. & General Rooms Rooms POMEC Food & Beverage POMEC Other Operated Dept. Food & Beverage Rooms Food & Beverage Human Resources


Account

Departement

Skip hire

Waste removal

POMEC

Skippers (not material amount) Skirtings - (Stage / Table) Skirtings - Stage / Table Skirts Skirts Skirts Skirts Skirts Skirts Skirts Slippers Slippers Slippers Soap dispensers Soap dispensers Soap dispensers Soap (guest) Soap / power Social event costs Software maintenance Software modification fees Soil Solvents Soup tureens

Sundry write - offs Prov for O/E - Linen Prov for O/E - Linen Prov for O/E - Uniforms Prov for O/E - Uniforms Prov for O/E - Uniforms Prov for O/E - Uniforms Uniforms Uniforms Uniforms Guest Supplies - non F & B Cleaning Supplies Supplies Cleaning Supplies Cleaning Supplies Supplies Guest Supplies - non F & B Cleaning Supplies Awards & Social Activities Data Processing Data Processing Grounds & Landscaping Supplies - Engineering Prov for O/E Chinaware

Admin. & General Rooms Food & Beverage Other Operated Dept. Food & Beverage Telephone & Telex Rooms Human Resources Admin. & General POMEC Rooms Food & Beverage Other Operated Dept. Food & Beverage Rooms Other Operated Dept. Rooms Rooms Human Resources Admin. & General Admin. & General POMEC POMEC Food & Beverage

Souvenirs - Advert

Merchandising - Other Selling Aids Marketing

Spoiled food & Beverage items Spoilage Sponges Cleaning Supplies Sponges Cleaning Supplies Sports activity costs Awards & Social Activities

Food & Beverage Rooms Food & Beverage Human Resources

Sports equipment lease costs Spot lights

Other Operated Dept. POMEC


Equipment leasing Supplies - Electrical Bulbs

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CHARTS OF ACCOOUNTS - IN ORDER BY DESCRIPTION Description Squash Court Repairs Staff outing costs Staff transport Staff transport Staff transport Staff transport Stage rental / construction Stairway Repair Stamps pads Stamps pads Stamps pads Stamps pads Stamps pads Stamps pads Stamps pads Stamps pads Stamps Stamps Stamps Stamps Stamps Stamps Staplers Staplers Staplers Staplers Staplers Staplers Staplers Staplers Staples Staples Staples Staples Staples Staples


Account Recreational Facilities Awards & Social Activities Employee Transportation Transportation Transportation Transportation Banquet Expenses Building Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Postage Postage Postage Postage Postage Postage Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery

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Departement POMEC Human Resources Human Resources Marketing Other Operated Dept. Telephone & Telex Food & Beverage POMEC Marketing Telephone & Telex Rooms Human Resources Food & Beverage POMEC Admin. & General Other Operated Dept. Rooms Food & Beverage Admin. & General POMEC Marketing Human Resources POMEC Other Operated Dept. Rooms Marketing Human Resources Admin. & General Telephone & Telex Food & Beverage Telephone & Telex Other Operated Dept. Rooms Human Resources Food & Beverage Admin. & General


Account

Departement

Staples Staples Stationery (Guest) Stationery Stationery Stationery Stationery Stationery Stationery Stationery Stationery Steam Steam Steel wool Steel wool Stencils Stencils Stencils Stencils Stencils Stencils Stencils Stencils Sterno Stove repair Styrofoam Suits Suits Suits Suits Suits Suits

Printing & Stationery Printing & Stationery Guest Supplies - non F & B Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Fuel Kitchen Fuel Cleaning Supplies Cleaning Supplies Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Kitchen Fuel Kitchen Banquet Expenses Prov for O/E - Uniforms Prov for O/E - Uniforms Prov for O/E - Uniforms Uniforms Uniforms Uniforms

POMEC Marketing Rooms POMEC Food & Beverage Human Resources Rooms Admin. & General Telephone & Telex Marketing Other Operated Dept. POMEC Food & Beverage Food & Beverage Rooms Marketing Rooms Other Operated Dept. Admin. & General POMEC Food & Beverage Human Resources Telephone & Telex Food & Beverage POMEC Food & Beverage Food & Beverage Rooms Telephone & Telex Human Resources POMEC Admin. & General

Supplies - ribbons / diskettes Suspenders Suspenders

Data Processing Prov for O/E - Uniforms Prov for O/E - Uniforms

Admin. & General Telephone & Telex Food & Beverage


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Account

Departement

Suspenders Suspenders Suspenders Suspenders Switchboard Repair Table cloths

Prov for O/E - Uniforms Uniforms Uniforms Uniforms Electrical Prov for O/E - Linen

Rooms POMEC Admin. & General Human Resources POMEC Food & Beverage

Table tent cards Talcum powder Tape Tax Consultants fees Taxi fares Taxi fares Taxi fares Taxi fares Taxi fares Taxi fares Taxi fares Taxi fares Teapots (silver) Telefax charges Telefax charges Telefax charges Telefax charges Telefax charges Telefax charges Telegram charges Telegram charges Telegram charges Telegram charges Telegram charges Telegram charges Telegram charges Telephone call costs Telephone charges Telephone charges

Merchandising - Other Selling Aids Supplies Supplies - Engineering Professional fees Transportation Transportation Transportation Transportation Transportation Transportation Transportation Transportation Prov for O/E - Silverware Other Operating Expenses Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Other Operating Expenses Reservation Expenses Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Reservation Expenses Other Operating Expenses Telepon & Telex

Marketing Other Operated Dept. POMEC Admin. & General Human Resources POMEC Marketing Telephone & Telex Admin. & General Food & Beverage Rooms Other Operated Dept. Food & Beverage Other Operated Dept. Admin. & General Rooms POMEC Food & Beverage Human Resources Other Operated Dept. Rooms Human Resources Food & Beverage Admin. & General POMEC Rooms Rooms Rooms Food & Beverage


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Account

Departement

Telephone charges Telephone charges Telephone charges

Telepon & Telex Telepon & Telex Telepon & Telex

Human Resources POMEC Admin. & General

Telephone Directory Advert Telephone license Television Advert Television Repair Telex charges Telex charges Telex charges Telex charges Telex charges Telex charges Telex costs Telex paper Telex paper Telex paper Telex paper Telex paper Tennis court Repairs

Advertising - Print - Directory License & Taxes Advertising - Radio & TV Miscellaneous Other Operating Expenses Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Reservation Expenses Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Recreational Facilities

Marketing Telephone & Telex Marketing POMEC Other Operated Dept. Human Resources Food & Beverage POMEC Admin. & General Rooms Rooms Food & Beverage Admin. & General POMEC Human Resources Rooms POMEC

Tent cards Theatre programme Adverts Theft insurance Tie pins Tie pins Tie pins Tie pins Tie pins Tie pins Ties Ties Ties Ties Ties

Merchandising - POS Material Advertising - Other Insurance - General Prov for O/E - Uniforms Prov for O/E - Uniforms Prov for O/E - Uniforms Uniforms Uniforms Uniforms Prov for O/E - Uniforms Prov for O/E - Uniforms Prov for O/E - Uniforms Uniforms Uniforms

Marketing Marketing Admin. & General Food & Beverage Rooms Telephone & Telex Human Resources POMEC Admin. & General Telephone & Telex Food & Beverage Rooms POMEC Admin. & General


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Account

Departement

Ties Tiling Time Clock Repair Tissue holders Tissues Toilet rolls Toilet rolls

Uniforms Floor & Wall Covering Miscellaneous Guest Supplies - non F & B Guest Supplies - non F & B Guest Supplies - non F & B Supplies

Human Resources POMEC POMEC Rooms Rooms Rooms Other Operated Dept.

Tools Toothbrushes Toothpicks Toothpicks

Supplies - Tools & Equipment Guest Supplies - non F & B Guest Supplies Guest Supplies - non F & B

POMEC Rooms Food & Beverage Rooms

Tourist Guides Towel cleaning/laundry Towel cleaning/laundry Towel cleaning/laundry

Merchandising - Other Selling Aids Marketing Laundry & Valet Other Operated Dept. Laundry Supplies Other Operated Dept. Prov for O/E - Linen Rooms

Trade Journal Advert Trade show costs Traffic sheets

Advertising - Print - Directory Marketing Trade Shows Marketing Printing & Stationery Telephone & Telex

Training Consultants fees

Training - outside Consultants Human Resources

Training costs

Training - outside Consultants Human Resources

Training material costs Transport Transport

Training - Material & Equipment Banquet Expenses Relocation

Human Resources Food & Beverage Human Resources

Transport - Credit Collection Transportation Transportation Transportation Transportation Transportation

Credit & Collection Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses Meeting Expenses

Admin. & General Human Resources Food & Beverage Marketing Rooms Admin. & General


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CHARTS OF ACCOOUNTS - IN ORDER BY DESCRIPTION Description Travel Agents Commission

Account Commission

Departement Rooms

Travel Expenses (not meeting) Travel Expenses

Admin. & General

Travel Expenses (not meeting) Travel Insurance Tray mat Trays Trays Trees Trousers Trousers Trousers Trousers Trousers Trousers Trousers Truck Repair Tumblers Tumblers Turndown chocolates Typesetting charges Typewriter repair / service T-shirts T-shirts T-shirts T-shirts T-shirts T-shirts T-shirts Underlay Uniform cleaning/laundering Uniform cleaning/laundering Uniform cleaning/laundering Uniform rental Uniforms

Marketing Human Resources Food & Beverage Food & Beverage Food & Beverage POMEC Food & Beverage Telephone & Telex Other Operated Dept. Rooms Admin. & General POMEC Human Resources POMEC Food & Beverage Rooms Rooms Food & Beverage POMEC Food & Beverage Telephone & Telex Rooms Other Operated Dept. Human Resources Admin. & General POMEC POMEC Food & Beverage Other Operated Dept. Telephone & Telex Food & Beverage Telephone & Telex


Travel Expenses Relocation Paper Supplies Other Expenses Prov for O/E - Silverware Grounds & Landscaping Prov for O/E - Uniforms Prov for O/E - Uniforms Prov for O/E - Uniforms Prov for O/E - Uniforms Uniforms Uniforms Uniforms Mechanical Prov for O/E - Glassware Prov for O/E - Glassware Guest Supplies - F & B Menus/Wine List Miscellaneous Prov for O/E - Uniforms Prov for O/E - Uniforms Prov for O/E - Uniforms Prov for O/E - Uniforms Uniforms Uniforms Uniforms Floor & Wall Covering Laundry & Valet Laundry & Valet Other Expenses Banquet Expenses Prov for O/E - Uniforms

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Account

Departement

Uniforms Uniforms Uniforms Uniforms Uniforms Uniforms

Prov for O/E - Uniforms Prov for O/E - Uniforms Prov for O/E - Uniforms Uniforms Uniforms Uniforms

Rooms Food & Beverage Other Operated Dept. Human Resources Admin. & General POMEC

Unusable food & beverage Items Upholstery material Utility costs Varnish Varnish (furniture) Vases Vases (china) Vases (glass) Vehicle insurance Vehicle road tax Vehicle road tax Vehicle road tax Vehicle road tax Vehicle road tax Vehicle road tax Vehicle road tax Vehicle road tax Vehicle telephone rental

Spoilage Furniture Accommodation Painting & decorating Furniture Prov for O/E - Chinaware Prov for O/E - Chinaware Prov for O/E - Glassware Insurance - General Transportation Transportation Transportation Transportation Transportation Transportation Transportation Transportation Internal Communication

Food & Beverage POMEC Human Resources POMEC POMEC Rooms Food & Beverage Food & Beverage Admin. & General Marketing Admin. & General Other Operated Dept. Rooms Food & Beverage POMEC Telephone & Telex Human Resources Admin. & General

Video clips Video licenses Video tape rental Video (In-house) license VIP Gifts Visa fee Waiters pads Waiters cloth Wall washers Wall washers

Merchandising - Other Selling Aids Licenses & Taxes Guest Supplies - non F & B Licenses & Taxes Other Expenses - Promotion Banquet Expenses Printing & Stationery Prov O/E - Linen Cleaning Supplies Cleaning Supplies

Marketing Food & Beverage Rooms Rooms Marketing Food & Beverage Food & Beverage Food & Beverage Rooms Food & Beverage


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Account

Departement

Wash/ face cloths Waste removal Water costs Water damage insurance Water glasses Water system Repair Waterproofing Wax Wax Waxed paper Wedding dolls Window cleaning/washing Window cleaning/washing Window Shade Cleaning

Prov for O/E - Linen Waste removal Water & Sewerage Insurance - General Prov for O/E - Glassware Plumbing & Heating Building Cleaning Supplies Cleaning Supplies Paper Supplies Decorations Contract cleaning Contract cleaning Laundry & Valet

Rooms POMEC POMEC Admin. & General Rooms POMEC POMEC Rooms Food & Beverage Food & Beverage Food & Beverage Food & Beverage Rooms Food & Beverage

Window Shade washing/cleaning Window/Frame Repair Wine baskets

Laundry & Valet Building Other Expenses

Rooms POMEC Food & Beverage

Wine display Wine Lists Wiring repair Workman's compensation Wrist/head band Writing Supplies

Merchandising - POS Material Menu/Wine Lists Electrical Insurance Prov for O/E - Uniforms Guest Supplies - non F & B

Marketing Food & Beverage POMEC Human Resources Other Operated Dept. Rooms


ISBN : 978-602-6310-70-3

Page 40

CHARTS OF ACCOOUNTS - IN ORDER BY DEPARTEMENT Departement

Description

Account

Admin. & General

Accommodation

Meeting Expenses

Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General

Accommodation (not meeting) Accountants fees Adding Machine tape Airfare Airport tax Armoured car service

Travel Expenses Professional Fees Printing & Stationery Travel Expenses Travel Expenses Other Operating Expenses

Admin. & General

Association Dues

Trade Assoc. & Publication

Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General

Bad Debt Expenses Estimated Badges Bank commission Belts Binders Blouses Boilers explosion insurance Boots Boutonnieres Burglary Insurance Burglar alarm service Bus Fares Business card

Prov for Doubtful Accounts Uniforms Bank Charges Uniform Printing & Stationery Uniform Insurance - General Uniform Uniform Insurance - General Other Operating Expenses Transportation Printing & Stationery

Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General

Business interruption insurance Cable Address registration Canopy License Caps Carbon paper Cahsier overs & shorts

Insurance - General Other Operating Expenses Licenses & Taxes Uniform Printing & Stationery Cash overs / Short

Admin. & General Admin. & General Admin. & General Admin. & General

Chamber of Commerce dues Charge vouchers Charitable contribution Cheque books

Trade Assoc. & Publications Printing & Stationery Donations Printing & Stationery


ISBN : 978-602-6310-70-3

Page 1

CHARTS OF ACCOOUNTS - IN ORDER BY DEPARTEMENT Departement Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General


Description Cheque collection charges Christmas gifts/gratuities Coats Collar Collection agency fees Computer Paper Consultant Fees Copyright license Courier Court fees Credit Agency fees Credit Card Commission Credit Report/references Data processing Service fee Desk pads Detective service Diskettes Donations Dresses Elevator Liability insurance Envelopes Erasers External Audit Fees Fidelity insurance File cards File Folder Fines Fire alarm service Foreign currency License Forms (printed) Fraud/forgery insurance Gasoline General Liability Insurance General License Gloves Glue

ISBN : 978-602-6310-70-3

Page 2

Account Bank Charges Other Operating Expenses Uniform Uniform Credit & Collection Printing & Stationery Professional Fees License & Taxes Postage Credit & Collection Credit & Collection Credit Card Commission Credit & Collection Data Processing Printing & Stationery Other Operating Expenses Data Processing Donations Uniform Insurance - General Printing & Stationery Printing & Stationery Professional Fees Insurance - General Printing & Stationery Printing & Stationery Other Operating Expenses Other Operating Expenses Licenses & Taxes Printing & Stationery Insurance - General Transportation Insurance - General Licenses & Taxes Uniforms Printing & Stationery


Description

Account

Admin. & General

Guest property insurance

Insurance - General

Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General

Guest Property - Loss/damage Hole punch Hotel License Index cards Ink pads Internal audit fees Internal Auditor's expenses

Loss/damage - Guest Property Printing & Stationery License & Taxes Printing & Stationery Printing & Stationery Internal Audit Expenses Internal Audit Expenses

Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General

Internal Auditor's travel Internal Jumpers Late charges Lawyers fees Legal collection fees Legal Expenses Legal fees Letterheads Lock books

Audit Expenses Uniforms Sundry Write - off Professional fees Credit & Collection Professional fees Professional fees Printing & Stationery Printing & Stationery

Admin. & General

Loss or Damage Guest Property

Loss/damage - Guest Property

Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General

Magazine subscriptions Mail bags Meals - Outside Hotel Membership card engraving Microfilm/cartridges etc. Name tags Office Supplies Outside printing services Overalls Overdraft interest Over short payment Paging system costs Pants Paper

Trade Assoc. & Publications Other Operating Expenses Meeting Expenses Printing & Stationery Other Operated Expenses Uniforms Printing & Stationery Printing & Stationery Uniforms Bank Charges Sundry Write - offs Internal Communication Uniforms Printing & Stationery


ISBN : 978-602-6310-70-3

Page 3


Description

Account

Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General

Paper clips Paper cutter Paper cutter/blade Pencil sharpeners Pencils Pens Petrol Photocopier charges Photocopier paper Photocopier charges Pneumatic tube service Post Office box rental Postage charges Printer Ribbons

Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Transportation Printing & Stationery Printing & Stationery Printing & Stationery Internal Communication Other Operating Expenses Postage Printing & Stationery

Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General

Printshop expenses allocation Public Accountants fees Public Liability insurance Reports (printed) Returned cheque charges

Printing & Stationery Professional fees Insurance - General Printing & Stationery Bank Charges

Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General

Ribbons for computer printers Rubber bands Rubber stamps Rulers Safebox rental Scarves Secretarial fees Security agency fees Share of meeting costs Shirts Shoes Short Charges

Data Processing Printing & Stationery Printing & Stationery Printing & Stationery Other Operating Expenses Uniforms Professional fees Security Meeting Expenses Uniforms Uniforms Sundry Write - offs


Skippers (not material amount) Skirts

Sundry write - offs Uniforms


ISBN : 978-602-6310-70-3

Page 4


Description

Account

Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General

Software maintenance Software modification fees Stamps pads Stamps Staplers Staples Stationery Stencils Suits

Data Processing Data Processing Printing & Stationery Postage Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Uniforms

Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General

Supplies - ribbons / diskettes Suspenders Tax Consultants fees Taxi fares Telefax charges Telegram charges Telephone charges Telex charges Telex paper Theft insurance Tie pins Ties

Data Processing Uniforms Professional fees Transportation Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Insurance - General Uniforms Uniforms


Transport - Credit Collection Transportation

Credit & Collection Meeting Expenses

Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Admin. & General Food & Beverage Food & Beverage

Travel Expenses (not meeting) Trousers T-shirts Uniforms Vehicle insurance Vehicle road tax Vehicle telephone rental Water damage insurance Accommodation Adding Machine tape

Travel Expenses Uniforms Uniforms Uniforms Insurance - General Transportation Internal Communication Insurance - General Meeting Expenses Printing & Stationery


ISBN : 978-602-6310-70-3

Page 5

CHARTS OF ACCOOUNTS - IN ORDER BY DEPARTEMENT Departement Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food

Description

Account

& Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage

Air Fresherners Airfare Airport tax Alcohol Alcohol (cleaning) Aluminium foil Amenity box Ammonia Aprons Artists' taxes Ash trays Ashtrays (china/glass)

Cleaning Supplies Travel Expenses Travel Expenses Kitchen Fuel Cleaning Supplies Paper Supplies Guest Supplies Cleaning Supplies Prov for O/E Uniform Banquet Expenses Prov for O/E - Glassware Prov for O/E - chinaware

& Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage

Audio/Video Equipment Rental Awning washing/cleaning Badges Balloons Balloons Bamboo sticks Banners Bar appetizers Bar Cleaning Contract Beaters Belts Benzine Beverage List Beverage rooms licenses Bin Card Binders Blenders Blouses Boots Bottle Openers Bottle Openers Bottle Openers Boutonnieres

Banquet Expenses Laundry & Valet Prov for O/E - Uniforms Banquet Expenses Decorations Food Banquet Expenses Guest Supplies Contract cleaning Prov for O/E - Utensils Prov for O/E - Uniform Cleaning Supplies Menus/Wine List Licenses & Taxes Printing & Stationery Printing & Stationery Prov for O/E - Utensil Prov for O/E - Uniform Prov for O/E - Uniform Bar Supplies Guest Supplies Other Expenses Prov for O/E - Uniform


ISBN : 978-602-6310-70-3

Page 6

CHARTS OF ACCOOUNTS - IN ORDER BY DEPARTEMENT Departement Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food

& Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage


Description Bowls Bowls Bowls Brooms Brushes Bus Fares Business card Cake stands Can openers Can openers Candelabra Candlesticks (china) Candlesticks (silver) Candle / ribbons Candy/chocolates Caps Car passes Carbon paper Cardboard boxes Carpet cleaning Carpet sweepers Cases (for Wine Cellar) Caustic Soda Cellophane Chafing dish wicks Chafing sets / dishes Chair/table rental Champagne / wine bucket Charcoal briquettes Charge vouchers Checks (outlet) Cheesecloth Chef's hats China / Tableware Chop frills Chopping boards

ISBN : 978-602-6310-70-3

Page 7

Account Prov for O/E - Chinaware Prov for O/E - Glassware Prov for O/E - Silverware Cleaning Supplies Cleaning Supplies Transportation Printing & Stationery Prov for O/E - Silverware Other Expenses Prov for O/E Utensils Prov for O/E Silverware Prov for O/E - Chinaware Prov for O/E - Silverware Decorations Guest Supplies Prov for O/E - Uniform Banquet Printing & Stationery Paper Supplies Laundry & Valet Cleaning Supplies Other Expenses Cleaning Supplies Paper Supplies Kitchen Fuel Prov for O/E - Silverware Banquet Expenses Pro for O/E - Silverware Kitchen Fuel Printing & Stationery Printing & Stationery Cleaning Supplies Prov for O/E - Uniform Prov for O/E - Chinaware Paper Supplies Prov for O/E - Utensils


Description

Account

Food & Beverage Food & Beverage

Chopsticks & rest Christmas trees/decorating

Prov for O/E - Chinaware Decoration

Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food

Cleaning Fluids / Compounds Cloths Coal Coasters Coats Cocktail Frills Cocktail napkins Cocktail picks/stirrers Cocktail shakers Coffee pots Coffee urns Coffee/tea pots (china) Collar Complimentary breakfast Corkscrews Courier Crayons Creamers/Milk jugs Crockery Curtain cleaning/laundering Cutlery Decanters Decorations Deodorants Desk pads Detergents Dishes Dishes Disinfectants Disinfecting - Contract Doilies (linen) Drapery cleaning laundering Dresses

Cleaning Supplies Cleaning Supplies Kitchen Fuel Bar Supplies Prov for O/E - Uniforms Decoration Bar Supplies Bar Supplies Prov for O/E - Silverware Prov for O/E - Silverware Prov for O/E - Silverware Prov for O/E - Silverware Prov for O/E - Uniform Banquet Expenses Bar Supplies Postage Decorations Prov for O/E - Chinaware Prov for O/E - Chinaware Laundry & Valet Prov for O/E - Silverware Prov for O/E - Glassware Decorations Cleaning Supplies Printing & Stationery Cleaning Supplies Prov for O/E Chinaware Prov for O/E Glassware Cleaning Supplies Contract cleaning Prov for O/E - Linen Laundry & Valet Prov for O/E - Uniform

& Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage


ISBN : 978-602-6310-70-3

Page 8


Description

Account

Food Food Food Food Food Food Food

& Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage

Drinking Straws Dry ice Dust Pans/Brushes/Clothes Dusters Eggs beaters Entertaiment duties Entertaiment Licenses

Bar Supplies Banquet Expenses Cleaning Supplies Cleaning Supplies Prov for O/E - Utensils Licenses & Taxes Licenses & Taxes

Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food

& Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage

Entertaiment (banquet) cost Envelopes Equipment rental Erasers Extermination - Contract File cards Filter paper Flatware Floor Polishing - contract Flowers Flowers Fly swatters Food Licenses Foreign Artists tax Forms (printed) Freezer hire Frying pans Furniture cover Cleaning Garbage bags Garbage cans Gas Gasoline Glass stirres Glass trays Glasses Gloves Glue Goblets

Banquet Expenses Printing & Stationery Banquet Expenses Printing & Stationery Contract cleaning Printing & Stationery Paper Supplies Prov for O/E - Silverware Contract cleaning Banquet Expenses Decorations Cleaning Supplies Licenses & Taxes Music & Entertainment Printing & Stationery Banquet Expenses Prov for O/E - Utensils Laundry & Valet Cleaning Supplies Other Expenses Kitchen Fuel Transportation Prov for O/E - Glassware Prov for O/E - Glassware Prov for O/E - Glassware Prov for O/E - Uniform Printing & Stationery Prov for O/E - Glassware


ISBN : 978-602-6310-70-3

Page 9


Description

Account

Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food

& Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage

Ice Ice blocks Ice blocks Ice buckets Ice carving Ice coolers Ice picks Ice tongs Ink pads Insecticides Jiggers Jugs Jumpers Kerosene Kettles Kitchen cutlery

Guest Supplies Banquet Expenses Banquet Expenses Prov for E/O - Glassware Banquet Expenses Prov for O/E - Glassware Other Expenses Prov for O/E - Silverware Printing & Stationery Cleaning Supplies Bar Supplies Prov for O/E - Glassware Prov for O/E - Unifroms Kitchen Fuel Prov for O/E - Utensils Prov for O/E - Utensils

Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food

& Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage

Kitchen/Pantry Cleaning Contract Knife sharpeners Ladles Lamp Shade Cleaning Laser show Letterheads Lighting Linen cleaning/laundering Liquor Licenses Lock books Lorry hire Masking tape Matches Meals - Outside Hotel Membership card engraving Menus Mixing bowls Mops/handles/wringers Moth Proofing - Contract

Contract cleaning Prov for O/E Utensils Prov for O/E Utensils Laundry & Valet Banquet Expenses Printing & Stationery Banquet Expenses Laundry & Valet Licenses & Taxes Printing & Stationery Banquet Expenses Paper Supplies Guest Supplies Meeting Expenses Printing & Stationery Menu/Wire List Prov for O/E - Utensils Cleaning Supplies Contract cleaning


ISBN : 978-602-6310-70-3

Page 10

CHARTS OF ACCOOUNTS - IN ORDER BY DEPARTEMENT Departement Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food

& Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage


Description Moulds Mouse Traps Mugs Musical Instrument Rental Musicians Fees Musicians F & B Musicians Laundry Charges Name tags Napkins Napkins (Paper) Newspaper bags Newspapers Office Supplies Ornaments Outlet Cleaning - Contract Outside printing services Overalls Pails Paint Cleaner Pants Paper Paper clips Paper cups Paper cutter/blade Paper doilies Paper towels Pastry tubes Pencil sharpeners Pencils Pens Permit signboard Pest Control Petrol Petrol Photocopier charges Photographs

ISBN : 978-602-6310-70-3

Page 11

Account Prov for O/E - Utensils Cleaning Supplies Prov for O/E Glassware Music & Entertainment Music & Entertainment Music & Entertainment Music & Entertainment Prov for O/E - Uniform Prov for O/E - Linen Paper Supplies Guest Supplies Guest Supplies Printing & Stationery Decorations Contract cleaning Printing & Stationery Prov for O/E - Uniforms Cleaning Supplies Cleaning Supplies Prov for O/E - Uniform Printing & Stationery Printing & Stationery Guest Supplies Printing & Stationery Paper Supplies Guest Supplies Prov for O/E - Utensils Printing & Stationery Printing & Stationery Printing & Stationery Licenses & Taxes Contract cleaning Banquet Expenses Transportation Printing & Stationery Menu/Wine Lists

CHARTS OF ACCOOUNTS - IN ORDER BY DEPARTEMENT Departement Food Food Food Food Food Food Food Food Food Food Food Food

& Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage

Description Piano tuning Pictures Pitchers (china) Pitchers (glass) Plants Platters (china) Platters (silver) Polish Postage charges Pots/Pans Printer Ribbons Printing

Account Music & Entertainment Decoations Prov for O/E - Chinaware Prov for O/E - Glassware Decoations Prov for O/E - Chinaware Prov for O/E - Silverware Cleaning Supplies Postage Prov for O/E - Utensils Printing & Stationery Banquet Expenses

Food & Beverage Food & Beverage

Printshop expenses allocation Printing & Stationery Reports (printed) Printing & Stationery

Food Food Food Food Food Food Food Food Food Food Food Food Food

& Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage

Restaurant Cleaning Contract Re-silvering costs Royalty fees (music) Rubber bands Rubber Gloves Rug cleaning Rulers Salt/pepper shakers Sand soap Sand soap Sand (for ash stands) Sawdust Scarves

Contract cleaning Prov for O/E - Silverware Building Printing & Stationery Cleaning Supplies Laundry & Valet Printing & Stationery Prov for O/E - Chinaware Cleaning Supplies Cleaning Supplies Cleaning Supplies Banquet Expenses Prov for O/E - Uniforms

Food Food Food Food Food Food

& Beverage & Beverage & Beverage & Beverage & Beverage & Beverage

Scenery rental / construction Scissors Scouring pads Serving Dishes (silver) Share of meeting costs Shirts

Banquet Expenses Prov for O/E - Utensils Cleaning Supplies Prov for O/E - Silverware Meeting Expenses Prov for O/E - Uniforms


ISBN : 978-602-6310-70-3

Page 12


Description

Account

Food Food Food Food Food Food Food Food Food

& Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage

Shoes Sign board Silvering costs Silverwash Skirtings - Stage / Table Skirts Slippers Soap dispensers Soup tureens

prov for O/E - Uniform Banquet Expenses Prov for O/E - Silverware Cleaning Supplies Prov for O/E - Linen Prov for O/E - Uniforms Cleaning Supplies Cleaning Supplies Prov for O/E Chinaware

Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food Food

& Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage

Spoiled food & Beverage items Sponges Stage rental / construction Stamps pads Stamps Staplers Staples Stationery Steam Steel wool Stencils Sterno Styrofoam Suits Suspenders Table cloths Taxi fares Teapots (silver) Telefax charges Telegram charges Telephone charges Telex charges Telex paper Tie pins Ties Toothpicks

Spoilage Cleaning Supplies Banquet Expenses Printing & Stationery Postage Printing & Stationery Printing & Stationery Printing & Stationery Kitchen Fuel Cleaning Supplies Printing & Stationery Kitchen Fuel Banquet Expenses Prov for O/E - Uniforms Prov for O/E - Uniforms Prov for O/E - Linen Transportation Prov for O/E - Silverware Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Prov for O/E - Uniforms Prov for O/E - Uniforms Guest Supplies


ISBN : 978-602-6310-70-3

Page 13

CHARTS OF ACCOOUNTS - IN ORDER BY DEPARTEMENT Departement Food Food Food Food Food Food Food Food Food

& Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage & Beverage

Description Transport Transportation Tray mat Trays Trays Trousers Tumblers Typesetting charges T-shirts

Account Banquet Expenses Meeting Expenses Paper Supplies Other Expenses Prov for O/E - Silverware Prov for O/E - Uniforms Prov for O/E - Glassware Menus/Wine List Prov for O/E - Uniforms

Food & Beverage Food & Beverage Food & Beverage

Uniform cleaning/laundering Laundry & Valet Uniform rental Banquet Expenses Uniforms Prov for O/E - Uniforms

Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & General Human Resources Human Resources Human Resources Human Resources Human Resources

Unusable food & beverage Items Vases (china) Vases (glass) Vehicle road tax Video licenses Visa fee Waiters pads Waiters cloth Wall washers Wax Waxed paper Wedding dolls Window cleaning/washing Window Shade Cleaning Wine baskets Wine Lists Index cards Accident insurance Accommodation Adding Machine tape Airfare Airport tax


ISBN : 978-602-6310-70-3

Page 14

Spoilage Prov for O/E - Chinaware Prov for O/E - Glassware Transportation Licenses & Taxes Banquet Expenses Printing & Stationery Prov O/E - Linen Cleaning Supplies Cleaning Supplies Paper Supplies Decorations Contract cleaning Laundry & Valet Other Expenses Menu/Wine Lists Printing & Stationery Insurance Meeting Expenses Printing & Stationery Relocation Travel Expenses

CHARTS OF ACCOOUNTS - IN ORDER BY DEPARTEMENT Departement Human Human Human Human Human Human Human Human Human Human Human Human Human Human Human Human

Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources

Description

Account

Badges Baggage insurance Belts Blouses Books (employee use) Boots Boutonnieres Bus Fares Business card Caps Carbon paper Charge vouchers Clinic costs Coats Collar Company paid payroll taxes

Uniforms Relocation Uniform Uniform Library Uniform Uniform Transportation Printing & Stationery Uniform Printing & Stationery Printing & Stationery Medical Uniform Uniform Payroll taxes

Human Resources Human Resources

Consultant Fees Courier

Training - Material & Equipment Postage

Human Human Human Human Human Human Human Human Human

Course fees Dental fees Desk pads Doctor's fees Dresses Drugs Educational videos Employee bonus Employee housing costs

Training - Material & Equipment Medical Printing & Stationery Medical Uniform Medical Library Bonus Accommodation

Human Resources

Employee magazine costs

Awards & Social Activities

Human Human Human Human

Employee of the month/year Employee transportation Envelopes Erasers

Awards & Social Activities Employee Transportation Printing & Stationery Printing & Stationery

Resources Resources Resources Resources Resources Resources Resources Resources Resources



ISBN : 978-602-6310-70-3

Page 15


Description

Account

Human Human Human Human Human Human Human Human Human Human Human Human Human Human Human Human Human Human

Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources

File cards File Folder First aid supplies Food consumed Forms (printed) Freight Gasoline Gloves Glue Help wanted ads Hospital Insurance Index cards Ink pads Jumpers Letterheads Liability insurance Life/disability insurance Lock books

Printing & Stationery Printing & Stationery Medical Meals Printing & Stationery Relocation Transportation Uniforms Printing & Stationery Recruitment Insurance Printing & Stationery Printing & Stationery Uniforms Printing & Stationery Insurance Insurance Printing & Stationery

Human Human Human Human Human Human Human Human Human Human Human Human Human Human Human Human Human

Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources

Long service awards Magazine (employee use) Meals - Outside Hotel Medical fees Membership card engraving Name tags Office Supplies Outside printing services Overalls Pants Paper Paper clips Paper cutter/blade Pencil sharpeners Pencils Pens Pension plan

Awards & Social Activities Library Meeting Expenses Medical Printing & Stationery Uniforms Printing & Stationery Printing & Stationery Uniforms Uniforms Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Insurance


ISBN : 978-602-6310-70-3

Page 16

CHARTS OF ACCOOUNTS - IN ORDER BY DEPARTEMENT Departement Human Human Human Human


Description

Account

Performance award Personnel magazine Petrol Photocopier charges

Incentive Dues & Subscriptions Transportation Printing & Stationery

Human Resources

Photography fees


Human Resources Human Resources Human Resources

Plaque costs Postage charges Printer Ribbons

Awards & Social Activities Postage Printing & Stationery

Human Human Human Human Human Human Human Human

Resources Resources Resources Resources Resources Resources Resources Resources

Printshop expenses allocation Recruitment agency fees Recruitment Expenses Reports (printed) Rubber bands Rubber stamps Rulers Scarves

Printing & Stationery Recruitment Recruitment Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Uniforms

Human Human Human Human Human Human

Resources Resources Resources Resources Resources Resources

Seminars Share of meeting costs Shirts Shoes Situations vacant ads Skirts

Training - outside Consultants Meeting Expenses Uniforms Uniforms Recruitment Uniforms

Human Resources

Social event costs


Human Resources

Sports activity costs


Human Human Human Human Human

Staff outing costs Staff transport Stamps pads Stamps Staplers

Awards & Social Activities Employee Transportation Printing & Stationery Postage Printing & Stationery

Resources Resources Resources Resources Resources


ISBN : 978-602-6310-70-3

Page 17

CHARTS OF ACCOOUNTS - IN ORDER BY DEPARTEMENT Departement Human Human Human Human Human Human Human Human Human Human Human Human Human

Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources Resources

Description

Account

Staples Stationery Stencils Suits Suspenders Taxi fares Telefax charges Telegram charges Telephone charges Telex charges Telex paper Tie pins Ties

Printing & Stationery Printing & Stationery Printing & Stationery Uniforms Uniforms Transportation Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Telepon & Telex Uniforms Uniforms

Human Resources

Training Consultants fees

Training - outside Consultants

Human Resources

Training costs

Training - outside Consultants

Human Resources Human Resources Human Resources Human Resources Human Resources Human Resources Human Resources Human Resources Human Resources Human Resources Marketing

Training material costs Transport Transportation Travel Insurance Trousers T-shirts Uniforms Utility costs Vehicle road tax Workman's compensation Accommodation

Training - Material & Equipment Relocation Meeting Expenses Relocation Uniforms Uniforms Uniforms Accommodation Transportation Insurance Meeting Expenses

Marketing Marketing

Accommodation (not meeting) Adding Machine tape

Travel Expenses Printing & Stationery

Marketing Marketing Marketing

Advertising Agent Fees Airfare Airport tax

Other Expenses-Agency Fee Travel Expenses Travel Expenses


ISBN : 978-602-6310-70-3

Page 18


Description

Account

Marketing

Announcement card

Merchandising - POS Material


Association Dues Billboard Adverts Binders

Other Expenses Association Dues Advertising - Outdoor Printing & Stationery

Booklet - Advert

Merchandising - Other Selling Aids

Marketing Marketing Marketing Marketing

Brochures Bus Adverts Bus Fares Business card

Merchandising - Other Selling Aids Advertising - Outdoor Transportation Printing & Stationery


Calendars Car rental Carbon paper

Merchandising - Other Selling Aids Transportation Printing & Stationery

Marketing Marketing

Chain Allocation Charge vouchers

Other Expenses - Group Service Printing & Stationery

Marketing

Christmas & New Year Parties Other Expenses - Promotion

Marketing

Cocktail party costs


Marketing

Colour Separation


Marketing




Complimentary Food/beverage Composition - Advert Copy Preparation - Advert Courier Desk pads

Other Expenses - Comp Guest Advertising - Production Advertising - Production Postage Printing & Stationery

Marketing

Directories - in house


Marketing


ISBN : 978-602-6310-70-3

Page 19


Description

Account

Marketing

Due Bills

Advertising - Exchange


Entertaining clients "one on one" Envelopes Erasers

Entertaining Printing & Stationery Printing & Stationery


Familiarisation trip costs File cards File Folder

Other Expenses - Promotion Printing & Stationery Printing & Stationery

Marketing

Floor Plans


Marketing

Foreign Publication Advert



Foreign Publication Advert Forms (printed) Fuel Expenses Gasoline Glue

Advertising - Print-Rm. Shared Printing & Stationery Transportation Transportation Printing & Stationery

Marketing

Grapichs - In house


Marketing

Greeting Card


Marketing

Group promotional costs


Marketing

Guide Book Advert


Marketing

Guide Book Advert

Advertising - Print-Rm. Shared


House floor plan Index cards Ink pads

Merchandising - Other Selling Aids Printing & Stationery Printing & Stationery

In-hotel displays Layouts - Advert

Merchandising - POS Material Advertising - Production

Marketing Marketing


ISBN : 978-602-6310-70-3

Page 20


Description

Account

Marketing

Letterheads



Lobby sign Lock books Magazine Advert

Merchandising - Other Selling Aids Printing & Stationery Advertising - Print-F & B

Marketing

Magazine Advert


Marketing

Magazine Advert

Advertising - Print-Rm. Shared


Mailing list Meals - Outside Hotel Membership card engraving

Merchandising - Direct Mail Meeting Expenses Printing & Stationery

Marketing Marketing

Membership fees Newspaper Advert

Other Expenses Association Dues Advertising - Print-F & B

Marketing

Newspaper Advert



Newspaper Advert Office Supplies Outdoor Adverts Outside printing services

Advertising - Print-Rm. Shared Printing & Stationery Advertising - Outdoor Printing & Stationery


Pamphlets Paper Paper clips Paper cutter/blade

Merchandising - Other Selling Aids Printing & Stationery Printing & Stationery Printing & Stationery

Marketing Marketing Marketing Marketing Marketing Marketing

Patties at cost Pencil sharpeners Pencils Pens Petrol Photocopier charges

Other Expenses - Promotion Printing & Stationery Printing & Stationery Printing & Stationery Transportation Printing & Stationery


ISBN : 978-602-6310-70-3

Page 21


Description

Account

Marketing Marketing

Placards Plates - Advert

Merchandising - Other Selling Aids Advertising - Production

Marketing Marketing

Post cards Postage charges

Merchandising - Other Selling Aids Postage

Marketing Marketing

Postage - mailing lists Posters

Merchandising - Direct Mail Advertising - Outdoor

Marketing Marketing

Press Release Printer Ribbons

Advertising - Print-Rm. Indiv Printing & Stationery

Marketing


Marketing Marketing Marketing Marketing Marketing Marketing

Publication In House Radio Advert Reports (printed) Rubber bands Rubber stamps Rulers

Merchandising In House Graphics Advertising - Radio & TV Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery

Marketing Marketing

Sales Kits Share of meeting costs

Merchandising - Other Selling Aids Meeting Expenses

Marketing Marketing Marketing Marketing Marketing Marketing Marketing Marketing

Souvenirs - Advert Staff transport Stamps pads Stamps Staplers Staples Stationery Stencils

Merchandising - Other Selling Aids Transportation Printing & Stationery Postage Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery

Table tent cards Taxi fares

Merchandising - Other Selling Aids Transportation

Marketing Marketing


ISBN : 978-602-6310-70-3

Page 22


Description

Account

Marketing Marketing

Telephone Directory Advert Television Advert

Advertising - Print Directory Advertising - Radio & TV

Marketing

Tent cards

Merchandising - POS Material

Marketing

Theatre programme Adverts

Advertising - Other

Marketing

Tourist Guides



Trade Journal Advert Trade show costs Transportation

Advertising - Print Directory Trade Shows Meeting Expenses

Marketing Marketing

Travel Expenses (not meeting) Vehicle road tax

Travel Expenses Transportation

Marketing

Video clips


Marketing

VIP Gifts


Marketing Music & Entertainment Other & Beverage Other Operated Dept. Other Operated Dept. Other Operated Dept. Other Operated Dept. Other Operated Dept. Other Operated Dept. Other Operated Dept. Other Operated Dept. Other Operated Dept. Other Operated Dept. Other Operated Dept. Other Operated Dept.

Wine display Royalty fees (music) Belts Adding Machine tape Advertising Badges Balloons Binders Blouses Bus Fares Business card Candle / ribbons Carbon paper Charge vouchers Christmas trees/decorating

Merchandising - POS Material Building Prov for O/E - Uniform Printing & Stationery Marketing Prov for O/E - Uniforms Decorations Printing & Stationery Prov for O/E - Uniform Transportation Printing & Stationery Decorations Printing & Stationery Printing & Stationery Decoration


ISBN : 978-602-6310-70-3

Page 23

CHARTS OF ACCOOUNTS - IN ORDER BY DEPARTEMENT Departement Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other

Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated

Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept.


Description Complimentary Food/beverage Decorations Desk pads Envelopes Erasers File cards Flowers Forms (printed) Gasoline Glue Index cards Ink pads Jackets Key Duplication Leg warmers Leotards Letterheads Lock books Massage licenses Matches Membership card engraving Name tags Office Supplies Ornaments Outside printing services Overalls Pants Paper Paper clips Paper cutter/blade Paper towels Pencil sharpeners Pencils Pens Petrol

ISBN : 978-602-6310-70-3

Page 24

Account Supplies Decorations Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Decorations Printing & Stationery Transportation Printing & Stationery Printing & Stationery Printing & Stationery Prov for O/E - Uniform Other Operating Expenses Prov for O/E - Uniforms Prov for O/E - Uniform Printing & Stationery Printing & Stationery Licenses & Taxes Supplies Printing & Stationery Prov for O/E - Uniform Printing & Stationery Decorations Printing & Stationery Prov for O/E - Uniforms Prov for O/E - Uniform Printing & Stationery Printing & Stationery Printing & Stationery Supplies Printing & Stationery Printing & Stationery Printing & Stationery Transportation


Description

Account

Other Other Other Other

Operated Operated Operated Operated

Dept. Dept. Dept. Dept.

Photocopier charges Pictures Plants Printer Ribbons

Printing & Stationery Decoations Decoations Printing & Stationery

Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other Other

Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated

Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept.

Printshop expenses allocation Promotional activities Promotional material Reports (printed) Robe cleaning / laundering Robes Rubber bands Rulers Scarves Shampoo Shirts Shoes Signage Skirts Slippers Soap dispensers

Printing & Stationery Marketing Marketing Printing & Stationery Laundry & Valet Laundry Supplies Printing & Stationery Printing & Stationery Prov for O/E - Uniforms Supplies Prov for O/E - Uniforms prov for O/E - Uniform Other Operating Expenses Prov for O/E - Uniforms Supplies Supplies

Other Other Other Other Other Other Other Other Other Other Other Other Other Other

Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated Operated

Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept. Dept.

Sports equipment lease costs Staff transport Stamps pads Staplers Staples Stationery Stencils Talcum powder Taxi fares Telefax charges Telegram charges Telex charges Toilet rolls Towel cleaning/laundry

Equipment leasing Transportation Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Supplies Transportation Other Operating Expenses Other Operating Expenses Other Operating Expenses Supplies Laundry & Valet


ISBN : 978-602-6310-70-3

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Description

Account

Other Operated Dept. Other Operated Dept. Other Operated Dept.

Towel cleaning/laundry Trousers T-shirts

Laundry Supplies Prov for O/E - Uniforms Prov for O/E - Uniforms

Other Operated Other Operated Other Operated Other Operated POMEC

Uniform cleaning/laundering Uniforms Vehicle road tax Wrist/head band Abrasives

Laundry & Valet Prov for O/E - Uniforms Transportation Prov for O/E - Uniforms Supplies - Engineering

Adding Machine Repair / Service Adding Machine tape

Miscellaneous Printing & Stationery

POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC

Air Cooling System Repair Airport tax Architects Fees Asbestos Pipe Cladding Asphalt Badges Belts Binders Blouses Boiler fuel Boiler Gausses Boiler Repair / Inspection Boots Boutonnieres Building Repairs Bulbs Bus Fares Business card Calculator Repair / Service Caps Carbon paper

Air-condition & Refrigeration Travel Expenses Building Plumbing & Heating Building Uniforms Uniform Printing & Stationery Uniform Fuel Plumbing & Heisting Plumbing & Heisting Uniform Uniform Building Supplies - Electrical Bulbs Transportation Printing & Stationery Miscellaneous Uniform Printing & Stationery

POMEC

Carpentry tools

Supplies - Tools & Equipment

Dept. Dept. Dept. Dept.

POMEC POMEC


ISBN : 978-602-6310-70-3

Page 26


Description

Account

POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC

Carpet Linings Carpet Repair Carpet Tacks Cash Register Repair Ceiling Repairs Charge vouchers Coal Coats Collar

Floor & Wall Covering Floor & Wall Covering Floor & Wall Covering Miscellaneous Building Printing & Stationery Fuel Uniform Uniform

POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC

Computer Hardware service Consultant Fees Consultant Fees Courier Curtain Cord Curtain Lining Curtain Poles Curtain Repair Curtain Rings Curtain Rods Curtains Designer Fees Desk pads Diesel fuel Dishwasher Repair Door Repair Draperies Drapery Cord Drapery Lining Drapery Repair Dresses Dryer Repair Electric bulbs Electric Equipment Parts Electric Equipment Repair Electricity costs

Maintenance Contracts Building Consultant Fees Postage Curtain & Draperies Curtain & Draperies Curtain & Draperies Curtain & Draperies Curtain & Draperies Curtain & Draperies Curtain & Draperies Building Printing & Stationery Fuel Kitchen Building Curtain & Draperies Curtains & Draperies Curtains & Draperies Curtains & Draperies Uniform Laundry Supplies - Electrical Bulbs Electrical Electrical Electrical


ISBN : 978-602-6310-70-3

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Description

Account

POMEC

Elevator Inspection/Repair

Elevator

POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC

Elevator maintenance contract Elevator repair (internal) Envelopes Equipment Repair Equipment service contract Erasers Facilities Repairs Felt Fencing Fertilizer File cards File Folder Fire Escape Repair Fire Hose Repair Floodlight Floor Adhesives Floor Cover Repair Floor Packing Floor Repair Fluorescent Bulbs Forms (printed) Fuel Oil Furniture Repair Fuses Garbage removal Gas Glazing Repair Gloves Glue Grease Grill Repair

Maintenance Contract Elevators Printing & Stationery Recreational Facilities Maintenance Contract Printing & Stationery Recreational Facilities Floor & Wall Covering Grounds & Landscaping Grounds & Landscaping Printing & Stationery Printing & Stationery Building Building Supplies - Electrical Bulbs Floor & Wall Covering Floor & Wall Covering Floor & Wall Covering Building Supplies Electrical Bulbs Printing & Stationery Fuel Furniture Supplies - Engineering Waste removal Fuel Building Uniforms Printing & Stationery Supplies Engineering Kitchen

POMEC POMEC

Hand tools Heating Plant Repair

Supplies tools & Equipment Plumbing & Heating


ISBN : 978-602-6310-70-3

Page 28


Description

Account

POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC

Ice Machine Repairs Index cards Ink pads Iron Repair Jumpers Kitchen Equipment Repair Laundry Plant Repair Letterheads Lock Repair Lock books Lubrication oil

Air - conditioning & Refrigeration Printing & Stationery Printing & Stationery Laundry Uniforms Kitchen Laundry Printing & Stationery Mechanical Printing & Stationery Supplies - Engineering

POMEC POMEC POMEC

Machine tools Mats Mattress Repair

Supplies tools & Equipment Floor & Wall Covering Furniture

POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC

Mechanical Equipment Repair Membership card engraving Motor Repair Name tags Office Equipment Repair Office Supplies Outside printing services Oven Repair Overalls Paint Pants Paper Paper clips Paper cutter/blade Pencil sharpeners Pencils Pens Photocopier charges Picture Frames

Mechanical Printing & Stationery Electrical Uniforms Miscellaneous Printing & Stationery Printing & Stationery Kitchen Uniforms Painting & decorating Uniforms Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Furniture


ISBN : 978-602-6310-70-3

Page 29


Description

Account

POMEC POMEC POMEC POMEC POMEC POMEC

Pipe Repair Plants (outdoor) Plaster Repair Plumbing System Repair Postage charges Printer Ribbons

POMEC POMEC

Printshop expenses allocation Printing & Stationery Range Repair Kitchen

POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC

Refrigeration Equipment Repair Reports (printed) Roof Repair Rubber bands Rubber stamps Rubbish removal Rug Repair Rulers Safe Deposit Box Repair Sand Blasting Scarves Seeds Sewerage Costs Shirts Shoes Sidewalk Repair Sign repair Skip hire Skirts Soil Solvents Spot lights Squash Court Repairs Stairway Repair Stamps pads Stamps


ISBN : 978-602-6310-70-3

Page 30

Plumbing & Heating Grounds & Landscaping Building Plumbing & Heating Postage Printing & Stationery

Air - conditioning & Refrigeration Printing & Stationery Building Printing & Stationery Printing & Stationery Waste removal Floor & Wall Covering Printing & Stationery Mechanical Building Uniforms Grounds & Landscaping Water & Sewerage Uniforms Uniforms Building Signs Waste removal Uniforms Grounds & Landscaping Supplies - Engineering Supplies - Electrical Bulbs Recreational Facilities Building Printing & Stationery Postage


Description

Account

POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC

Staplers Staples Stationery Steam Stencils Stove repair Suits Suspenders Switchboard Repair Tape Taxi fares Telefax charges Telegram charges Telephone charges Television Repair Telex charges Telex paper Tennis court Repairs Tie pins Ties Tiling Time Clock Repair

Printing & Stationery Printing & Stationery Printing & Stationery Fuel Printing & Stationery Kitchen Uniforms Uniforms Electrical Supplies - Engineering Transportation Telepon & Telex Telepon & Telex Telepon & Telex Miscellaneous Telepon & Telex Telepon & Telex Recreational Facilities Uniforms Uniforms Floor & Wall Covering Miscellaneous

POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC POMEC

Tools Trees Trousers Truck Repair Typewriter repair / service T-shirts Underlay Uniforms Upholstery material Varnish Varnish (furniture) Vehicle road tax Waste removal

Supplies - Tools & Equipment Grounds & Landscaping Uniforms Mechanical Miscellaneous Uniforms Floor & Wall Covering Uniforms Furniture Painting & decorating Furniture Transportation Waste removal


ISBN : 978-602-6310-70-3

Page 31


Description

Account

POMEC POMEC POMEC POMEC POMEC Room Room

Water costs Water system Repair Waterproofing Window/Frame Repair Wiring repair Accommodation Alcohol (cleaning)

Water & Sewerage Plumbing & Heating Building Building Electrical Meeting Expenses Cleaning Supplies

Room Room Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms

Buttons Chafing sets Adding Machine tape Air Fresherners Airfare Airport tax Ammonia Aprons Ashtrays (china/glass) Awning washing/cleaning Badges Baggage checks Baggage Labels Baggage tags Balloons Bath foam Bath mats Bath robes Bath rugs Bathing caps Bathing suits Bed pads Bedsheets Bedspreads Belts Benzine Binders Blankets

Guest Supplies - non - F&B Prov for O/E - Silverware Printing & Stationery Cleaning Supplies Travel Expenses Travel Expenses Cleaning Supplies Prov for O/E Uniform Prov for O/E - chinaware Laundry & Valet Prov for O/E - Uniforms Guest Supplies-non F&B Guest Supplies-non F&B Guest Supplies-non F&B Decorations Guest Supplies - non F&B Prov for O/E - Linen Prov for O/E - Linen Prov for O/E - Linen Guest Supplies - non F&B Guest Supplies - non F&B Prov for O/E - Linen Prov for O/E - Linen Prov for O/E - Linen Prov for O/E - Uniform Cleaning Supplies Printing & Stationery Prov for O/E - Linen


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Page 32


Description

Account

Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms

Blouses Body moisturiser Boots Bottle Openers Boutonnieres Brooms Brushes Brushes Bus Fares Business card Candelabra Candles Candlesticks (china) Candlesticks (silver) Candle / ribbons Candy/chocolates Caps Carbon paper Carpet cleaning Carpet sweepers Caustic Soda Central Reservation charges Champagne bucket Charge vouchers Cheesecloth Christmas trees/decorating

Prov for O/E - Uniform Guest Supplies - non F&B Prov for O/E - Uniform Guest Supplies - non F&B Prov for O/E - Uniform Cleaning Supplies Cleaning Supplies Guest Supplies - non F&B Transportation Printing & Stationery Prov for O/E Silverware Guest Supplies - non F&B Prov for O/E - Chinaware Prov for O/E - Silverware Decorations Guest Supplies - F & B Prov for O/E - Uniform Printing & Stationery Laundry & Valet Cleaning Supplies Cleaning Supplies Reservation Expenses Pro for O/E - Silverware Printing & Stationery Cleaning Supplies Decoration


Cleaning Fluids / Compounds Cloths Coats Coat/Cloths hangers Collar

Cleaning Supplies Cleaning Supplies Prov for O/E - Uniforms Guest Supplies - non F&B Prov for O/E - Uniform

Rooms Rooms Rooms

Complimentary Food/beverage Cosmetics Cotton buds

Guest Supplies - F & B Guest Supplies - non F&B Guest Supplies - non F&B


ISBN : 978-602-6310-70-3

Page 33

CHARTS OF ACCOOUNTS - IN ORDER BY DEPARTEMENT Departement Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms


Description Courier Curtain cleaning/laundering Decanters Decorations Deodorants Desk pads Detergents Dishes Disinfectants Disinfecting - Contract Do not disturb sign Drapery cleaning laundering Dresses Drugs & Medical Supplies Dust Pans/Brushes/Clothes Dusters Envelopes Erasers Extermination - Contract Festival decorations File cards Floor Polishing - contract Flowers Fly swatters Folders Folios Forms (printed) Fruit Baskets Fruit Baskets Furniture cover Cleaning Garbage bags Garment bags Gasoline Glass cloth Glass covers (plastic) Gloves

ISBN : 978-602-6310-70-3

Page 34

Account Postage Laundry & Valet Prov for O/E - Glassware Decorations Cleaning Supplies Printing & Stationery Cleaning Supplies Prov for O/E Glassware Cleaning Supplies Contract cleaning Guest Supplies - non F&B Laundry & Valet Prov for O/E - Uniform Guest Supplies - non F&B Cleaning Supplies Cleaning Supplies Printing & Stationery Printing & Stationery Contract cleaning Decoration Printing & Stationery Contract cleaning Decorations Cleaning Supplies Guest Supplies - non F&B Printing & Stationery Printing & Stationery Guest Supplies - F & B Guest Supplies - F & B Laundry & Valet Cleaning Supplies Guest Supplies - non F&B Transportation Prov for O/E - Linen Guest Supplies - non F&B Prov for O/E - Uniform


Description

Account

Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms

Glue Gold Passport breakfast Gold Passport Commission Goodnight sweets Guest Rooms License Hair conditioner/tonic Ice blocks Ice buckets Ice coolers Index cards Ink pads Insecticides

Printing & Stationery Guest Supplies - F & B Commission Guest Supplies - F & B Licenses & Taxes Guest Supplies - non F& B Banquet Expenses Prov for E/O - Glassware Prov for O/E - Glassware Printing & Stationery Printing & Stationery Cleaning Supplies

Rooms Rooms Rooms

Jogger maps Jugs Jumpers

Guest Supplies - non F & B Prov for O/E - Glassware Prov for O/E - Unifroms

Rooms Rooms Rooms Rooms Rooms Rooms

Key cards Lamp Shade Cleaning Letterheads Limousine (complimentary) Linen laundering Lock books

Guest Supplies - non F & B Laundry & Valet Printing & Stationery Guest Transportation Laundry & Valet Printing & Stationery

Rooms

Lotions

Guest Supplies - non F & B

Rooms Rooms

Magazine Maid's report

Guest Supplies - non F & B Printing & Stationery

Rooms Rooms Rooms Rooms

Matches Mattress protector Meals - Outside Hotel Membership card engraving

Guest Supplies - non F & B Prov for E/O - Linen Meeting Expenses Printing & Stationery

Rooms Rooms

Message pads Mops/handles/wringers

Guest Supplies - non F & B Cleaning Supplies


ISBN : 978-602-6310-70-3

Page 35


Description

Account


Moth Proofing - Contract Mouse Traps Mugs Name tags

Contract cleaning Cleaning Supplies Prov for O/E Glassware Prov for O/E - Uniform

Rooms

Napkins


Rooms

Needles & thread


Rooms

Newspaper bags



Newspapers Office Supplies Ornaments Outside printing services Overalls Overbooking Expenses Pails Paint Cleaner Pants Paper Paper clips Paper cutter/blade

Guest Supplies - non F & B Printing & Stationery Decorations Printing & Stationery Prov for O/E - Uniforms Reservation Expenses Cleaning Supplies Cleaning Supplies Prov for O/E - Uniform Printing & Stationery Printing & Stationery Printing & Stationery

Rooms

Paper towels



Passport covers Pencil sharpeners Pencils Pens

Guest Supplies - non F & B Printing & Stationery Printing & Stationery Printing & Stationery


Pens (guest) Pest Control Petrol Photocopier charges Pictures

Guest Supplies - non F & B Contract cleaning Transportation Printing & Stationery Decoations


ISBN : 978-602-6310-70-3

Page 36


Description

Account

Rooms Rooms Rooms

Pillow bags Pillow cases Pillows

Guest Supplies - non F & B Prov for O/E - Linen Prov for O/E - Linen


Pins (Guest) Pitchers (glass) Plants Polish

Guest Supplies - non F & B Prov for O/E - Glassware Decoations Cleaning Supplies

Rooms Rooms

Post cards Postage charges

Guest Supplies - non F & B Postage

Rooms Rooms

Postage - guest mail Printer Ribbons

Guest Supplies - non F & B Printing & Stationery

Rooms


Rooms

Public Area Cleaning Contract

Contract cleaning

Rooms Rooms

Razor blades Regency Club China

Guest Supplies - non F & B Prov for O/E - Chinaware


Regency Club food/beverage Regency Club Glassware Regency Club Silver Registration card Reports (printed) Rubber bands Rubber Gloves Rug cleaning Rulers Sand soap Sand soap Sand (for ash stands)

Guest Supplies - F & B Prov for O/E - Glassware Prov for O/E - Silver Printing & Stationery Printing & Stationery Printing & Stationery Cleaning Supplies Laundry & Valet Printing & Stationery Cleaning Supplies Cleaning Supplies Cleaning Supplies


ISBN : 978-602-6310-70-3

Page 37


Description

Account

Rooms Rooms Rooms

Sanitary bags Scarves Scouring pads

Guest Supplies - non F & B Prov for O/E - Uniforms Cleaning Supplies

Rooms

Sewing kits


Rooms Rooms Rooms

Shampoo Share of meeting costs Shirts

Guest Supplies - non F & B Meeting Expenses Prov for O/E - Uniforms

Rooms

Shoe cloths


Rooms Rooms Rooms Rooms Rooms Rooms Rooms

Shoe horns Shoes Shower caps Shower curtains Silverwash Skirtings - (Stage / Table) Skirts

Guest Supplies - non F & B prov for O/E - Uniform Guest Supplies non F & B Prov for O/E Linen Cleaning Supplies Prov for O/E - Linen Prov for O/E - Uniforms

Rooms Rooms

Slippers Soap dispensers

Guest Supplies - non F & B Cleaning Supplies

Rooms Rooms Rooms Rooms Rooms Rooms Rooms

Soap (guest) Soap / power Sponges Stamps pads Stamps Staplers Staples

Guest Supplies - non F & B Cleaning Supplies Cleaning Supplies Printing & Stationery Postage Printing & Stationery Printing & Stationery


Stationery (Guest) Stationery Steel wool Stencils

Guest Supplies - non F & B Printing & Stationery Cleaning Supplies Printing & Stationery


ISBN : 978-602-6310-70-3

Page 38


Description

Account

Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms

Suits Suspenders Taxi fares Telefax charges Telegram charges Telegram charges Telephone call costs Telephone charges Telex charges Telex costs Telex paper Tie pins Ties

Prov for O/E - Uniforms Prov for O/E - Uniforms Transportation Telepon & Telex Reservation Expenses Telepon & Telex Reservation Expenses Other Operating Expenses Telepon & Telex Reservation Expenses Telepon & Telex Prov for O/E - Uniforms Prov for O/E - Uniforms

Rooms

Tissue holders


Rooms

Tissues


Rooms

Toilet rolls


Rooms

Toothbrushes


Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms Rooms

Toothpicks Towel cleaning/laundry Transportation Travel Agents Commission Trousers Tumblers Turndown chocolates T-shirts Uniforms Vases Vehicle road tax

Guest Supplies - non F & B Prov for O/E - Linen Meeting Expenses Commission Prov for O/E - Uniforms Prov for O/E - Glassware Guest Supplies - F & B Prov for O/E - Uniforms Prov for O/E - Uniforms Prov for O/E - Chinaware Transportation

Rooms Rooms

Video tape rental Video (In-house) license

Guest Supplies - non F & B Licenses & Taxes


ISBN : 978-602-6310-70-3

Page 39


Description

Account


Wall washers Wash/ face cloths Water glasses Wax Window cleaning/washing

Cleaning Supplies Prov for O/E - Linen Prov for O/E - Glassware Cleaning Supplies Contract cleaning

Rooms

Window Shade washing/cleaning

Laundry & Valet

Rooms Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone

Writing Supplies Adding Machine tape Aprons Badges Belts Binders Blouses Boots Boutonnieres Bus Fares Business card Caps Carbon paper Charge vouchers Coats Collar Desk pads Directories Directory covers Directory holders Dresses Envelopes Erasers File cards Forms (printed) Gasoline Gloves Glue

Guest Supplies - non F & B Printing & Stationery Prov for O/E Uniform Prov for O/E - Uniforms Prov for O/E - Uniform Printing & Stationery Prov for O/E - Uniform Prov for O/E - Uniform Prov for O/E - Uniform Transportation Printing & Stationery Prov for O/E - Uniform Printing & Stationery Printing & Stationery Prov for O/E - Uniforms Prov for O/E - Uniform Printing & Stationery Other Expenses Other Expenses Other Expenses Prov for O/E - Uniform Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Transportation Prov for O/E - Uniform Printing & Stationery

& Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex


ISBN : 978-602-6310-70-3

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Description

Account

Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone

& Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex

Index cards Ink pads Install Tel & Tel Equipment Jumpers Letterheads Lock books Membership card engraving Message envelopes Move Tel & Tel Equipment Name tags Office Supplies Outside printing services Overalls Pants Paper Paper clips Paper cutter/blade Pencil sharpeners Pencils Pens Petrol Photocopier charges Printer Ribbons

Printing & Stationery Printing & Stationery Equipment Changes Prov for O/E - Unifroms Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Equipment Charges Prov for O/E - Uniform Printing & Stationery Printing & Stationery Prov for O/E - Uniforms Prov for O/E - Uniform Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Transportation Printing & Stationery Printing & Stationery

Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone

& Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex

Printshop expenses allocation Reports (printed) Rubber bands Rulers Scarves Shirts Shoes Skirts Staff transport Stamps pads Staplers Staples

Printing & Stationery Printing & Stationery Printing & Stationery Printing & Stationery Prov for O/E - Uniforms Prov for O/E - Uniforms prov for O/E - Uniform Prov for O/E - Uniforms Transportation Printing & Stationery Printing & Stationery Printing & Stationery


ISBN : 978-602-6310-70-3

Page 41

CHARTS OF ACCOOUNTS - IN ORDER BY DEPARTEMENT Departement Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone Telephone

& Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex & Telex

Telephone & Telex Telephone & Telex Telephone & Telex


Description Stationery Stencils Suits Suspenders Taxi fares Telephone license Tie pins Ties Traffic sheets Trousers T-shirts

Account Printing & Stationery Printing & Stationery Prov for O/E - Uniforms Prov for O/E - Uniforms Transportation License & Taxes Prov for O/E - Uniforms Prov for O/E - Uniforms Printing & Stationery Prov for O/E - Uniforms Prov for O/E - Uniforms

Uniform cleaning/laundering Other Expenses Uniforms Prov for O/E - Uniforms Vehicle road tax Transportation

ISBN : 978-602-6310-70-3

Page 42

KAMUS CHARTS OF ACCOUNTS AKUNTANSI PERHOTELAN I Putu Gede Diatmika lahir di Banjar Cica Desa Abianbase Kecamatan Mengwi Kabupaten Badung pada Tanggal 15 Agustus 1970. Menyelesaikan Magister Moneter keuangan perbankan di Universitas Udayana. Saat ini sebagai Dosen tetap di Universitas Pendidikan Ganesha dan Sejak tahun Tahun 2002 sampai dengan 2011 aktif sebagai peneliti dengan topik Perpajakan, Perencanaan Keuangan dan Perhotelan. Sebagai wujud nyata dari hasil kajian penelitian di bidang perencanaan keuangan individu pada Tahun 2006 mendirikan sebuah Perseroan Terbatas yang bergerak dibidang konsultan keuangan dengan nama PT. Bumi Niaga Konsultan. Seiring dengan pertumbuhan usaha di bidang konsultan Diatmika ingin mengabdikan diri dibidang pendidikan dengan mewujudkannya sebagai pendiri dari Yayasan Widya Bhakti Bali. Yayasan ini bergerak dan mengabdikan diri dibidang pendidikan sampai dengan perlindungan adat dan budaya kearifan lokal. .

Gede Adi Yuniarta adalah Dosen Akuntansi Universitas Pendidikan Ganesha. Lahir di Singaraja, 16 Juni 1979. Memperoleh gelar Magister Akuntansi Keuangan dan Auditing di Universitas Udayana. Aktif baik sebagai peserta maupun sebagai nara sumber pada kegiatan seminar lokal, nasional, maupun internasional. Aktif dalam berbagai penelitian bidang akuntansi dan pengabdian pada masyarakat. Di samping sebagai dosen tetap, juga sebagai: (1) auditor pada salah satu kantor akuntan publik, (2) Internal Auditor dan (3) Konsultan Akuntansi pada beberapa perusahaan di Bali.

kamus charts of accounts akuntansi perhotelan - EJournal

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