ACCOUNT PAYABLE

Account Payable is a part of the accounting department which is responsible for

preparing all documents relating to Account Payable until the debt is paid. Debt documents

include, invoices, delivery orders, purchase orders, journal expenses, aging accounts summary

payable, payable vouchers, recapitulation payment vouchers payable. After the document is

complete then the document is submitted to the Assistant Financial Controller for review and

then submitted to the Hotel Manager.

Account payable handle everything related to expenses in hotel such as debt to

supplier, debt to creditur, salary and wages of Hotel’s employees, and etc. Account payable also

related to Purchasing, Receiving & Cost Control because all of the document from purchasing

will transferred to Receiving and Store, then checked by Cost Controll, at least will be process by

Account Payable to paid the debts.

Expenses section cycle in Hotel start from Purchasing, Purchasing makes Purchase

Order based on Market List that made by every department. Purchase Order will be sent to

Suppier and supplier will sent the goods to Receiving with Invoice. Receiving will receives the

goods based on PO, SPS, and QAP then process the invoice became a Receiving Record.

Invoice, Receiving Record, and Market List will be sent to Cost Control. Cost Control re-check

all of the data such as the quality, quantity, and the cost allocation. After the document was clear,

it will sent to Account Payable and it will be the beginning job desk of Account Payable.
Account Payable Resposibilities are :

1. Receives the Receiving Record that attached with Invoice and Market List from Cost

Controll.

2. Re-check all of the document has been sent by Cost Controll to make sure all aof the

document was clear.

3. When Account Payable re-check the document and found any problems, they need to

cordinate with Supplier or everyone related.

4. After the document was clear, Account Payable need to short the invoice by Supplier’s

name alphabetically to simplify the process.

5. When the documen has been Shorted by name and everything needed has been attached,

Account Payable will pay the debts to supplier.

6. After the debt is paid, all of the document will scanned by Account Payable as being

visual evidence other than physical evidence.

7. alphabetical order, and make sure all notes contain tax invoices for items with VAT

deducted.

8. Filing debt documents by regulating the storage of all debt documents per period, so that

one day they can be displayed as physical evidence.

Cases In Account Payable :

1. The document to pay the debt lost.

2. Paid the debt more than the actua amount.

3. The payament list isn’t approved yet by everyone related so Account Payable couldn’t

pay the debt.

4. Forgot to attach the Tax Invoice to The Receiving Record.