COST OF SALES
· Shops – Cost of Goods Sold
The cost of merchandise sold represents the purchase price of those products plus
transportation, storage and delivery charges.
· Cigarettes – Cost of sales
The cost of cigarettes and cigars should be charged to this account.
· Cost of sales – Other
The cost of goods associated with items sold and classified as other income should be
included in this account.
PAYROLL & RELATED EXPENSES
· Salaries and Wages
This account Includes all vacation/holiday pay, severance pay, bonus, incentive pay, sick pay
and overtime pay.
· Employee Benefits
Includes all payroll taxes, health insurance premiums, housing, pension contributions, cost of
staff meals provided to employees and other related expenses properly applicable to this
department.
· Service Charge Redistributed
This account is used for the service charge to be redistributed to the Departments’ employees.
OTHER EXPENSES
· Contract Services
Includes any expenses associated with an activity that was previously preformed by an
employee of the hotel, but is now outsourced.
· Licenses
The cost of all licenses and permits that are necessary to operate the department.
· Uniforms
Rental of uniforms and other related costs (including the costs of cleaning and/or repairing
uniforms) should be charged to this account.
· Operating Supplies
This account should include the cost of supplies used in the shop but not any expenses
included more appropriately included as printing and stationery.
· Telephone, Postage & Cable
Any telephone expenditures that can be directly related to the operation of the department
should be charged to this account including costs of local, long distance and international calls,
internet communication and mobile phones. The cost of postage, telegrams and cable should
also be included.
· Courier
The cost of using outside companies for mail delivery other than local post office should be
included.
COST OF SALES
· Shops – Cost of Goods Sold
The cost of merchandise sold represents the purchase price of those products plus
transportation, storage and delivery charges.
· Cigarettes – Cost of sales
The cost of cigarettes and cigars should be charged to this account.
· Cost of sales – Other
The cost of goods associated with items sold and classified as other income should be
included in this account.
PAYROLL & RELATED EXPENSES
· Salaries and Wages
This account Includes all vacation/holiday pay, severance pay, bonus, incentive pay, sick pay
and overtime pay.
· Employee Benefits
Includes all payroll taxes, health insurance premiums, housing, pension contributions, cost of
staff meals provided to employees and other related expenses properly applicable to this
department.
· Service Charge Redistributed
This account is used for the service charge to be redistributed to the Departments’ employees.
OTHER EXPENSES
· Contract Services
Includes any expenses associated with an activity that was previously preformed by an
employee of the hotel, but is now outsourced.
· Licenses
The cost of all licenses and permits that are necessary to operate the department.
· Uniforms
Rental of uniforms and other related costs (including the costs of cleaning and/or repairing
uniforms) should be charged to this account.
· Operating Supplies
This account should include the cost of supplies used in the shop but not any expenses
included more appropriately included as printing and stationery.
· Telephone, Postage & Cable
Any telephone expenditures that can be directly related to the operation of the department
should be charged to this account including costs of local, long distance and international calls,
internet communication and mobile phones. The cost of postage, telegrams and cable should
also be included.
· Courier
The cost of using outside companies for mail delivery other than local post office should be
included.
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COST OF SALES
· Shops – Cost of Goods Sold
The cost of merchandise sold represents the purchase price of those products plus
transportation, storage and delivery charges.
· Cigarettes – Cost of sales
The cost of cigarettes and cigars should be charged to this account.
· Cost of sales – Other
The cost of goods associated with items sold and classified as other income should be
included in this account.
PAYROLL & RELATED EXPENSES
· Salaries and Wages
This account Includes all vacation/holiday pay, severance pay, bonus, incentive pay, sick pay
and overtime pay.
· Employee Benefits
Includes all payroll taxes, health insurance premiums, housing, pension contributions, cost of
staff meals provided to employees and other related expenses properly applicable to this
department.
· Service Charge Redistributed
This account is used for the service charge to be redistributed to the Departments’ employees.
OTHER EXPENSES
· Contract Services
Includes any expenses associated with an activity that was previously preformed by an
employee of the hotel, but is now outsourced.
· Licenses
The cost of all licenses and permits that are necessary to operate the department.
· Uniforms
Rental of uniforms and other related costs (including the costs of cleaning and/or repairing
uniforms) should be charged to this account.
· Operating Supplies
This account should include the cost of supplies used in the shop but not any expenses
included more appropriately included as printing and stationery.
· Telephone, Postage & Cable
Any telephone expenditures that can be directly related to the operation of the department
should be charged to this account including costs of local, long distance and international calls,
internet communication and mobile phones. The cost of postage, telegrams and cable should
also be included.
· Courier
The cost of using outside companies for mail delivery other than local post office should be
included.
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