Managerial Hospitality Accounting Chapter 3 Problem 7

The Burba Inn's rooms department has revenue and expense accounts as follows:

Revenue:

Transient-regular $450,000

Transient-group 300,000

other 50,000

Expenses:

allowances 2,000

salaries(management) 40,000

wages(non-management) 90,000

payroll taxes 12,300

workers' compensation 6,000

health insurance 12,000

commissions 2,000

contract cleaning 3,000

laundry 4,500

dry cleaning 2,000

linen 6,500

guest supplies 2,000

cleaning supplies 1,500

office supplies 1,350

reservations 12,200

printing and stationary 3,500

training videos 550

uniforms 1,200

miscellaneous 350

Prepare the rooms department schedule for Burba's Inn in accordance with the USALI.

Note: The rooms department has more individual accounts than should be shown on this schedule. Use Exhibit 5 as a guide.