Analysis of the Accounting Treatment of Complimentary Food and Beverages Based on the Conceptual Framework for Financial Reporting (KKPK) and the Uniform System of Accounts for the Lodging Industry (USALI) at the Bali Agung Village Seminyak Hotel

Ni Wayan Putri Purnama Utami; Titien Damayanti; Ni Luh Riska Yusmarisa

doi:10.55927/fjas.v5i9.91

Authors

Ni Wayan Putri Purnama Utami Politeknik Pariwisata Bali
Titien Damayanti Politeknik Pariwisata Bali
Ni Luh Riska Yusmarisa Politeknik Pariwisata Bali

DOI:

https://doi.org/10.55927/fjas.v5i9.91

Keywords:

Accounting Treatment, Complimentary Food and Beverage, Conceptual Framework for Financial Reporting, Uniform System of Accounts for the Lodging Industry

Abstract

This study examines the accounting treatment of complimentary food and beverage at Bali Agung Village Hotel based on the Conceptual Framework for Financial Reporting and the Uniform System of Accounts for the Lodging Industry (USALI), contributing evidence on hospitality accounting practices. A descriptive qualitative approach was employed using interviews, observations, and documentation with the Assistant Chief Accountant. Data were collected from February to April 2025 and analyzed through data reduction, presentation, and conclusion drawing. The findings indicate that recognition, measurement, and presentation generally comply with the Conceptual Framework, whereas disclosure remains inadequate. Under USALI, transactions for repeat guests are appropriately classified, while those related to guest complaints and owners/internal parties require reclassification to improve reporting quality.

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