Nama : Ni Wayan Desi Antari

NIM : 1607531036

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

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

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

(Rp 178.442.123/Rp 539.906.748)x100%=33,05%