Matakuliah
Tahun
: V0282 - Manajemen Akuntansi Hotel
: 2009 - 2010
PERTEMUAN 6
Chapter 6
RATIO ANALYSIS
The Food and Beverage department at the Fox Hills Country
Club is an important part of the Club’s overall profit structure.
February food sales were $310,450 and beverage sales
were $49,875. Because they represent such significant costs,
Frankie Watson, the Club’s Food and Beverage Director,
keep a careful watch on her food and beverage cost
percentages. Using the following information for February
that Frankie has recorded, help her calculate the answers to
the questions that
follow.
Beginning
Food Inventory
$ 5,410
Food Purchases
72,385
Given:
Ending Inventory
5,772
Transfers “Out of Kitchen”
Bina Nusantara University
922
Transfers “ Into Kitchen”
1,346
Employee Meals
1,622
3
Calculate the following:
Beginning Inventory
Purchases
Food Available for Sales
Ending Inventory
Cost of Food Consumed
Transfer Out
Transfer In
Employee Meals
Cost of Food Sold
Food Sales
Food Cost %
Given:
Beginning Inventory
$ 1,099
Beverage Purchases
12,588
Ending Beverage Inventory
1,244
Transfer “Out of Bar”
1,346
Transfer “Into Bar”
922
Calculate the following:
Beginning Inventory
Purchases
Beverage Available for Sales
Ending Inventory
Cost of Food Consumed
Transfer Out
Transfer In
Cost of Beverage Sold
Beverage Sales
Beverage Cost %
a. What was the amount of Frankie’s Cost of Food
Consumed in the month of February?
b. What was the amount of Frankie’s Cost of Food Sold in
the month of February?
c. What was Frankie’s Food Cost % in the month of
February?
d. What was the amount of Frankie’s Cost of Beverage
Sold in the month of February?
e. What was the Frankie’s Beverage Cost % in the month
of February?