SOP Accounting

I N D E X ACCOUNTS DEPARTMENT AC 1 FINANCIAL CONTROLLER AC 2 EDP OFFICER AC 3 ACCOUNTANT AC 4 ADMINISTRATIVE ASSISTANT AC 5 RECEIVING CLERK AC 6 NIGHT AUDIT SUPERVISOR AC 7 GENERAL CASHIER / PAYROLL SUPERVISOR AC 8 FOOD AND BEVERAGE CASHIER AC 9 FOOD AND BEVERAGE CONTROLLER AC 10 PURCHASING OFFICER AC 11 STORES AND RECEIVING SUPERVISO AC 12 PURCHASING ASSISTANT AC 13 STOREROOM CLERK AC 14 ACCOUNTS RECEIVABLE CLERK

BEST WESTERN INTERNATIONAL

POLICIES AND PROCEDURES

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INDEX NO: AC 1

ISSUED BY: ACCOUNTS DEPARTMENT EFFECTIVE DATE:

SUBJECT: JOB DESCRIPTION - FINANCIAL CONTROLLER SUPERSEDES:

Department : Accounting Position : Financial Controller Reports To : General Manager I Organization Relationships A. The Controller reports 1. Administratively to the General Manager and 2. Functionally to the Chief Financial Officer This is to insure compliance with established BWI accounting and control procedures as set forth in the

Accounting Manual and related publications. The Controller's appointment and compensation is established by the General Manager with the

consultation and concurrence of the Chief Financial Officer. Termination of the Controller's employment can only be effected after confirmation by the Chief Financial Officer.

B. As a Department Head of the hotel the Controller and all his accounting personnel must comply with the

rules and regulations established by the General Manager, including working hours, employee discipline, and the use of hotel facilities.

C. The Controller is responsible to the General Manger for the selection and employment of all accounting

personnel. He is responsible for recommending salary increases for Accounting Department employees; only approval by the General Manager is required before they become effective.

For this purpose the Controller working in close collaboration with the hotel Personnel Manager and with

the various approvals needed by the General Manager. The "Accounting Department" is defined as follows and includes:-



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INDEX NO: AC 1



1. All accounting office personnel. 2. All restaurant and front office cashiers. 3. The Food and Beverage Controller and his assistant(s). 4. All receiving, storeroom, and issuing personnel. 5. The Credit Manager and his assistant(s). 6. The EDP Manager and his assistant(s). D. To meet his responsibilities to the Chief Financial Officer, the Controller is responsible for the maintenance

of a system of accounts and controls which will provide the data necessary for all required accounting reports and statements, and at the same time, provide and maintain an effective control of the assets of the hotel.

E. If the Controller feels that there is a serious difference of opinion between himself and the General Manger,

he should refer the matter to the Chief Financial Officer. It is also possible that the General Manager may feel that the Controller is carrying out his functional responsibilities to the Chief Financial Officer in some cases in a manner that is not consistent with his administrative responsibilities to the hotel, in which case the General Manager should write to the BWI Area Operation Vice President, with copies to the Chief Financial Officer.

II Basic Responsibilities for Controllers A. Maintenance of Accounting Records 1. The maintenance of all ledgers, journals, and other accounting records of the hotel to comply with orders or

regulations issued by local government agencies and as prescribed in the BWI Accounting Manual. 2. The continuous audit of all accounts, records and transactions of the hotel. 3. The maintenance of records of authorized appropriations and the determination that all sums committed and

expended are properly authorized and accounted for.



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INDEX NO: AC 1



4. The maintenance of all subsidiary records in connection with inventories, fixed assets, etc. B. Compilation of Financial Statements and Reports The preparation and interpretation of the financial statements and reports of the Hotel. C. Planning and Budgetary Control The compilation, in conjunction with the General Manager and Department Heads, of all budgets and forecasts covering all activities of the hotel and the maintenance of all budget control procedures. D. Safeguarding Assets of the Hotel 1. The safekeeping of all contracts, leases and other legal and financial records. 2. The taking of monthly physical inventories of food, beverages (semi-monthly), materials, supplies and

quarterly physical inventories of china, glass, linen and silver. 3. Administration of Hotel insurance functions. 4. Administration of banking arrangements including drawing down overdrafts and placing funds in time

deposits. 5. The administration of credit and collection policies and procedures that have been established by the

General Manager with the concurrence of the Head Office. E. Effective Control of Costs for achieving desired quality and standard of hotel operation.



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INDEX NO: AC 1



F. Tax and Secretarial Functions Administration of BWI and/or Hotel tax matters in conjunction with the BWI Chief Financial Officer. Responsibility for obtaining government approvals for foreign exchange, import licenses and customs

clearances, etc. Maintenance of corporate records such as Directors Minutes, by-laws and official registrations. III. Additional Basic Responsibilities. Depending upon the corporate organization and ownership of the operating entity, the experience of the

Controller and BWI’s contractual responsibilities, the Controller may also be assigned by the BWI Chief Financial Officer (with the concurrence of the General Manager) other additional functions.

IV. Specific Duties The following summary includes some of the more basic work expected from the Controller. It is by no

means an exhaustive job specification and the Controller is always expected to examine his initiative under varying circumstances.

1. Approves all disbursement vouchers submitted to the General Manager for payment. In this connection he

must ascertain that all necessary documents are attached, that they are duly processed and approved by those certifying receipt of the merchandise or services, their quality, quantity, and price. Verifies the funds for such disbursements. Cancels, or causes to be cancelled, all documents attached to each voucher paid.

2. Scrutinizes monthly lists of vouchers payable, investigates overdue open balances, and verifies the

correctness of old balances cleared during the previous month. 3. Ascertains that all taxes, contributions, and licenses are paid when due.



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INDEX NO: AC 1



4. Ascertains that interest and amortization of debts are paid when due. 5. Verifies the correctness of sales or profits on which concessionaires base their rental computations. 6. Examines and approves Daily Reports, Food and Beverage Weekly Reports, and other periodical operating

and financial reports to management. 7. Prepares the monthly report on Capital Expenditure Authorizations to be submitted to the Head Office. 8. Prepares or supervises the preparation of monthly closing journal entries and Balance Sheet and Profit and

Loss Schedules. 9. Scrutinizes the monthly financial report, investigates unusual variations and prepares comments to be

attached to the report. 10. Verifies that prepaid expenses, deferred charges, and depreciation schedules are up to date and in agreement

with the books. 11. Helps the General Manager in the preparation of Capital Expenditure Authorizations to be submitted to the

Head Office. 12. Assists the General Manager in the preparation of monthly and yearly forecasts and budgets. Assists

management in the preparation of other reports of studies that the General Manager requests. 13. Provides the General Manager with accounting date requested for negotiation of union contracts. 14. Receives daily the duplicate receipts of bank deposits, direct from the messenger taking money to the bank,

and verifies them against the General Cashier's Summary of Receipts. 15. Ascertains that the receipts of each day are deposited on the next succeeding banking day.



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INDEX NO: AC 1



16. Makes cash counts of the General Cashier's fund at least once every month, on a surprise basis, and sees

that all other house banks are counted at least once every month, also on a surprise basis. Reports to the General Manager any difference exceeding US$100.00.

17. Examines the daily report of cashiers' overages and shortages. 18. Watches the adequacy of bank balances and reports in writing anticipated cash deficiencies to the General

Manager with copies to the BWI Chief Financial Officer. 19. Prepares checks in detail the monthly bank reconciliation. 20. Opens and closes bank accounts only upon the prior approval of the Head Office and authorization of the

local Board of Directors, if applicable. 21. Reviews monthly list of city ledger accounts together with Accounts Receivable Supervisor and Credit

Manager. Prepares report to General Manager indicating trend of balances, accounts requiring special action, accounts turned over to collecting agencies, those recommended to be written off, etc. Brings to the attention of the General Manger any deficiency in other departments that may impair the collecting efforts.

22. Satisfies himself that the monthly computations of inventories are correct and the totals are in agreement

with the controls. 23. Satisfies himself that the monthly trial balances of accounts receivable are correctly aged and the totals are

in agreement with the controls. 24. Ascertains that unclaimed wages have been deposited. 25. Examines and approves payrolls. 26. Ascertains that all overtime reports are submitted to the General Manager for approval. 27. Examines and initials each allowance voucher.



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INDEX NO: AC 1



28. Examines the daily cost accounting reports and discusses with the Cost Accountant if special action appears

advisable. 29. Fills in and remits to the SBH Chief Financial Officer the quarterly internal audit questionnaires. 30. Recommends to the General Manager and Head Office improvements in accounting procedures and

internal control. In the course of carrying out his functions the Controller has unlimited right of study and complete access to

all figures and facts concerned with the operation of the hotel. He may go into any department, ask any questions and make any study he deems advisable. He must exercise reasonable tact and refrain from giving orders to any employees except those in his own department. The Controller accomplishes results with management because of the respect in which his professional opinions are held.



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INDEX NO: AC 2


SUBJECT: JOB DESCRIPTION - EDP OFFICER SUPERSEDES:

Department : Accounting Position : EDP Officer Reports To : Controller Basic Functions : The primary function of the EDP Manager is to guarantee that all date base and

information systems within the Hotel perform at optimum efficiency by providing all information and data required rapidly and accurately. He/She must make sure that the physical support systems area is preventatively maintained in adequately secured environments, and that all EDP systems totally support the existing body of control procedures existing within the Hotel.

Primary Duties 1. Makes sure that all hardware systems are adequately specified to support the needs of the hotel. 2. Make sure that a properly controlled physical environment is created to house all the hardware required by

all systems. 3. Make sure that preventative maintenance procedures are established for both the hardware and software

aspects of all systems. 4. Make sure that all software programs within all systems provide the hotel with the information and data

required by operations and control necessary for optimum efficiency. 5. Make sure that all users are provided with adequate proper training in the day-to-day use of the appropriate

systems. 6. Make sure that all printers are supplied with appropriate paper, ribbons and other related supplies.



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INDEX NO: AC 2


SUBJECT: JOB DESCRIPTION - EDP OFFICER SUPERSEDES:

7. Make sure that all systems are operating at all times, and coordinates repair services in emergency situations

to minimize down time. 8. Works towards the development of a Systems Operator. 9. Works closely with the Assistant Controller to guarantee that all software upgrades are handled properly. 10. Coordinates the conversion and start-up of all future conversions from manual systems to EDP Systems. 11. Works closely with the Controller and the Assistant Controller on whatever special projects are required to

maintain and upgrade the quality of EDP services within the hotel and the company.



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INDEX NO: AC 3


SUBJECT: JOB DESCRIPTION - ACCOUNTANT SUPERSEDES:

Department : Accounting Position : Accountant Reports To : Assistant Controller Basic Functions : The accountant is responsible for preparing the daily revenue and cost reports

as well as the preparation of the monthly financial package. He/She is also responsible for assisting the controller and the assistant controller in guaranteeing that the accounting department operates smoothly and efficiently. In order to do this the accountant must maintain the general ledger as well as have a good working relationship with other department in the Hotel.

Primary Duties 1. Compiles and reports revenue and specific cost figures on a daily basis. 2. Analyses all rebate credit and miscellaneous charge vouchers to ensure accurate reporting of revenue

figures. 3. Maintains a daily log of specific package charges for purposes of reconciling clearing accounts at the end of

the month. 4. Investigates any discrepancies found on the night audit reports. 5. Prepares all monthly bank account reconciliation. 6. Reconciles all balance sheet accounts and selected profit and loss accounts monthly before closing. 7. Prepares or supervises the preparation of all journal entries necessary for closing the books on a monthly

basis. 8. Closes all books by the 5th working day of the subsequent month.



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INDEX NO: AC 3


SUBJECT: JOB DESCRIPTION - ACCOUNTANT SUPERSEDES:

9. Prepares monthly variance analysis reports between budgeted and actual figures. 10. Schedules and supervises the monthly inventories required by the Controller. 11. Develops a working knowledge of all procedures and operations as detailed in the Accounting Manual. 12. Cooperates with the internal and external auditors to minimize the cost of auditing and the implementation

of recommendations. 13. Assists the Controller and Assistant Controller in the preparation of whatever special projects and reports

are required. 14. Responsible for the supervision of the Receiving Clerk, the Chief Night Auditor, and the Food and

Beverage Cashiers from the financial point of view. 15. Performs whatever additional tasks are required by the Controller or the Assistant Controller to guarantee

that Accounting records are maintained professionally.



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INDEX NO: AC 4


SUBJECT: JOB DESCRIPTION - ADMINISTRATIVE ASSISTANT - ACCOUNTING

SUPERSEDES:

Department : Accounting Position : Administrative Assistant - Accounting Reports To : Controller Basic Functions : The Administrative Assistant - Accounting is responsible for the accurate and

timely presentation of all accounting-related correspondence and related financial reports emanating from the office the Controller and his/her assistant.

Primary Duties 1. The prompt and accurately typed presentation of all accounting related correspondence as dictated, spoken

or written by the Controller. 2. At times, takes care of correspondence and other necessary tasks assigned by the Assistant Controller. 3. Assumes the role of receptionist for the Controller. 4. Prepares the daily deposit for the City Ledger 5. Maintains daily bank and book balances in an accurate and timely manner. 6. Regards all verbal and written material as being confidential in nature. 7. Maintains all files for the Controller. 8. Mails all Accounts Payable checks within 24 hours of signature. 9. Assists the Controller and the Assistant Controller in the preparation of the presentation of monthly

financial statements, annual budgets, and quarterly revisions to those budgets. 10. Performs whatever additional tasks as required by the Controller and the Assistant Controller to guarantee

that Accounting records are maintained professionally.



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INDEX NO: AC 5


SUBJECT: JOB DESCRIPTION - RECEIVING CLERK SUPERSEDES:

Department : Accounting Position : Receiving Clerk Reports To : Accountant Basic Functions : The basic function of the receiving clerk is to accept delivery of those items

ordered by the Hotel which are acceptable according to our standards of quality and to refuse those items which are of unacceptable quality, or which were not ordered by the Hotel.

Primary Duties 1. To accept only those non-food and beverage invoiced items supported by purchase orders, and to log any

irregularities as they occur. 2. To accept only those food and beverage items supported by quotation/order sheets. 3. To issue requests for credit memoranda as the need occurs. 4. To attach meat tags to those items required by hotel policy. 5. To carry out all the other items listed on the Daily Receiving Report Checklist. 6. To prepare daily Receiving Sheets according to hotel policy. 7. To maintain the Receiving area in a tidy and professional manner. 8. To perform whatever other tasks are necessary to guarantee that the Receiving Dock is operated

professionally.



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INDEX NO: AC 6


SUBJECT: JOB DESCRIPTION - NIGHT AUDIT SUPERVISOR

SUPERSEDES:

Department : Accounting Position : Night Audit Supervisor Reports To : Accountant Basic Functions : The night audit supervisor is responsible for the accurate and timely preparation

of the daily recapitulation of rooms, food, beverage and all other revenues. He/she is also responsible for the accurate and timely preparation of the recapitulation of all front office and outlet transactions by type of settlement. Finally, he/she is responsible for making sure that the guest ledger is always in balance.

Primary Duties 1. Makes certain that proper staffing is scheduled for each night of the week to provide adequate coverage for

the timely and accurate production of high quality work and reporting. 2. Makes certain that all cashiering work for each shift is audited properly prior to completion of the final

reports of the audit. 3. Guarantee that all revenue reports are completed in the proper manner in the most efficient order to

guarantee that morning management reports are available by 7:00 a.m. in their final form. 4. Makes sure that the audit staff provides maximum use of their work time to guarantee that payroll costs are

minimized. 5. Participates in the hiring of staff members in the Night Audit section of the Accounting Department along

with the Assistant Controller.



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INDEX NO: AC 7


SUBJECT: JOB DESCRIPTION - GENERAL CASHIER/ PAYROLL SUPERVISOR

SUPERSEDES:

Department : Accounting Position : General Cashier/Payroll Supervisor Reports To : Assistant Controller Basic Functions : The general cashier/payroll supervisor is responsible for the timely and accurate

deposition of cash on a daily basis. He/she is also responsible for the timely and accurate preparation of the payroll. He/she is responsible to ensure that cash and payroll policies and procedures are properly maintained..

Primary Duties 1. Prepares daily bank deposits and cashier exchanges in a timely and accurate manner. 2. Prepares and presents daily financial data to the Controller's Office, including a daily report of cashier

variances. 3. Maintains an accurate record of petty cash disbursements and forwards this to Accounts Payable on a semi-

monthly basis after review by the Assistant Controller. 4. Maintains an accurate record of all house banks issued and the value of each bank. 5. Processes all input information on new hires, status changes and termination. 6. Verifies the input of payroll information each pay period. 7. Prepares whatever supplementary payroll reports and analyses as required by the Controller or the Assistant

Controller.



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INDEX NO: AC 7


SUBJECT: JOB DESCRIPTION - GENERAL CASHIER/ PAYROLL SUPERVISOR

SUPERSEDES:

8. Prepares all tax, earnings and deduction reports required by law or BWI. 9. Supervises the staffing and daily operations of Food and Beverage cashiers. 10. Performs whatever additional duties and tasks as required by the Controller or the Assistant Controller to

guarantee that the Accounting Department operates professionally, accurately and promptly. 11. Verifies and checks the Banquet and Room Service tip distributions submitted with the bi-weekly payroll

summary against control totals obtained from the Accountant.



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INDEX NO: AC 8


SUBJECT: JOB DESCRIPTION - FOOD AND BEVERAGE CASHIER

SUPERSEDES:

Department : Accounting Position : Food and Beverage Cashier Reports To : General Cashier Basic Functions : The food and beverage cashier’s primary function is to guarantee that all cash

and other types of settlement transactions are accurately and promptly recorded at the outlet while, and at the same time, making sure that the manner and quality of service required when interacting with the public is maintained according to BWI standards.

Primary Duties 1. Makes sure that all cash transactions involving hotel guests are carried out promptly and efficiently

according to the control guidelines set by the Accounting Department. 2. Makes sure that all credit card settlements are handled according to internal control procedures, including

the authorization of the full amount of the balance at the time of settlement. 3. Makes sure that all City Ledger accounts have prior approval from the Credit Manager or those staff

executives allowed to grant billing in special circumstances. 4. Makes sure that all work is properly and accurately balanced at the end of each shift. 5. Maintains a tip sheet and makes sure that all tips are properly paid out at the end of each shift. 6. Makes sure that funds are properly deposited in cash envelopes and logged on the deposit sheet at the end

of each shift.



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INDEX NO: AC 8


SUBJECT: JOB DESCRIPTION - FOOD AND BEVERAGE CASHIER

SUPERSEDES:

7. Contributes to the overall effective and professional function of the various outlets by cooperating with the

outlet Manager, and by making sure that any and all pending matters at the end of each shift are properly communicated to the oncoming shift.

8. Performs whatever additional tasks are required by the General Cashier to make sure that the control

aspects for the Accounting Department are met professionally.



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INDEX NO: AC 9


SUBJECT: JOB DESCRIPTION - FOOD AND BEVERAGE CONTROLLER

SUPERSEDES:

Department : Accounting Position : Food and Beverage Controller Reports To : Controller Basic Functions : The primary function of the food and beverage controller is to monitor and

safeguard food and beverage costs by exercising adequate and prompt control over the recording of the cost of foods and beverages purchased, and by monitoring the accuracy of menu pricing based on analysis of the actual product costs of food and beverages served.

Primary Duties 1. To verify the mathematical accuracy of each and every food invoice and beverage invoice received daily. 2. To work closely with Accounts Payable to guarantee that all food and beverage invoices received are

promptly and accurately paid, including the verification of running gross month-to-date food and beverage purchases.

3. Is responsible for the production of daily and cumulative food and beverage costs on an outlet by outlet

basis, by working closely with the Accountant. 4. To work closely with the Storeroom Manager to guarantee that all issues of food and beverage items are

properly recorded at cost. 5. To assist in the month-end taking of food and beverage inventories and the subsequent preparation of the

monthly food and beverage cost reconciliation. 6. To undertake random analyses of the meat tag system to verify the effectiveness of the use of meat tags.



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INDEX NO: AC 9


SUBJECT: JOB DESCRIPTION - FOOD AND BEVERAGE CONTROLLER

SUPERSEDES:

7. To play an aggressive role in the calculation of per-plate costs of menu items being considered for inclusion

in order to protect future food and beverage costs by the accurate projection of menu prices. 8. To conduct random testing of existing per-plate menu items to revivify the existing costs, and to determine

the need for menu price increases. 9. To conduct random spot checks on the accuracy of the Receiving function. 10. To conduct a month-to-month analysis of food and beverage inventories to determine slow moving and

obsolete inventory items. 11. To conduct random spot checks of par inventories in the kitchen and the bars for accuracy. 12. To maintain a close working relationship with the Resident Manager, the Executive Chef, the Storeroom

Manager, the F & B Coordinator and the Purchasing Manager in order to minimize food and beverage costs, and to maintain high quality production and service.

13. To work closely with the Controller and the Assistant Controller in whatever areas are required to promote

the professional operating of the Food and Beverage Control Function.



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INDEX NO: AC 10


SUBJECT: JOB DESCRIPTION - PURCHASING OFFICER SUPERSEDES:

Department : Accounting Position : Purchasing Officer Reports To : Controller Basic Functions : The purchasing officer is responsible for guaranteeing that all purchases

necessary for the daily and long term operation of the Hotel at the level of quality and style associated with the BWI concept are made promptly and efficiently. Coupled with this responsibility is the mandate that purchases are made to the benefit of the Hotel’s profitability, but never at the sacrifice of quality.

Primary Duties 1. To obtain the best quality items for the hotel at the most reasonable price. 2. To work closely with various department heads within the hotel to ensure that departmental needs are

clearly communicated and anticipated. 3. To guarantee that operating inventories of food and beverage items are maintained at adequate levels

through quick and accurate communication with the Executive and related Chefs and the Storeroom Manager.

4. To make full use of the Purchase Requisition and Purchase order system established by the Accounting

Department to safeguard hotel funds. 5. To provide the Receiving Dock with all documents necessary for the prompt and accurate receipt of goods. 6. To provide Accounts Payable with all documents and additional information necessary for the prompt and

accurate processing of invoices for payment.



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INDEX NO: AC 10


SUBJECT: JOB DESCRIPTION - PURCHASING OFFICER SUPERSEDES:

7. To provide other BWI properties with any information available upon request in order to assist them in their

purchasing operations. 8. To work closely with the Executive Chef and the Food and Beverage Controller in the costing of menu

items in order to achieve desired food and beverage costs. 9. To work closely with the Controller and the Assistant Controller in whatever areas are required to promote

the professional operating of the Purchasing Department. 10. To maintain a close working relationship with the Resident Manager, the Executive Chef, the Stores and

Receiving Supervisor, the F & B Controller and the F & B Coordinator in order to minimize food and beverage costs in general, and to maintain high quality production and service.



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INDEX NO: AC 11


SUBJECT: JOB DESCRIPTION - STORES AND RECEIVING SUPERVISOR

SUPERSEDES:

Department : Accounting Position : Stores and Receiving Supervisor Reports To : Controller Basic Functions : The primary function of the stores and receiving supervisor is to guarantee that

the food and beverage storerooms are professionally staffed, supplied and maintained in order to support the kitchen and outlets in their production and service according to BWI levels of quality.

Primary Duties 1. To make sure the food and beverage storerooms are properly staffed at all times. 2. To make sure that all inventory items are accurately labeled as to unit cost. 3. To make sure that the storerooms are kept in a tidy, professional manner. 4. To make sure that all issues are properly recorded, priced and extended on a daily basis. 5. To make sure that all issues are properly forwarded to the Food and Beverage Controller daily for the

calculation of food and beverage costs. 6. To watch closely the condition of all perishable items in the inventories, and to communicate closely with

the Purchasing Officer concerning such items. 7. To work closely with Purchasing Officer in communicating inventory on hand on a daily basis for proper

ordering purposes.



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INDEX NO: AC 11


SUBJECT: JOB DESCRIPTION - STORES AND RECEIVING SUPERVISOR

SUPERSEDES:

8. To work closely with Receiving to make sure that all food and beverage items are moved from the dock to

the storerooms as quickly as possible. 9. To assist in the taking of month-end inventories according to the scheduling done by the Accountant. 10. To maintain a close working relationship with the Resident Manager, the Executive Chef, the Food and

Beverage Controller, the Food and Beverage Coordinator and the Purchasing Officer in order to minimize food and beverage costs, and to maintain high quality production and service.

11. To work closely with the Controller and the Assistant Controller in whatever areas are required to promote

the professional operating of the Food and Beverage Storeroom.



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INDEX NO: AC 12


SUBJECT: JOB DESCRIPTION - PURCHASING ASSISTANT SUPERSEDES:

Department : Accounting Position : Purchasing Assistant Reports To : Purchasing Manager Basic Functions : THE PURCHASING ASSISTANT Primary Duties 1. The prompt and accurately typed presentation of all purchasing related correspondence. 2. Prepares and processes all general Purchase Orders based on Purchase Requests and multiple bids. 3. Participates in daily price taking (quotations) for food and beverage items. 4. Maintains all files for the Purchasing Officer. 5. Maintains paper flow between the Accounting Department, Purchasing and other departments. 6. Performs whatever additional tasks as required by the Purchasing Officer to guarantee that Purchasing

operations are maintained professionally. 7. Works closely with and from time to time assists Stores and Receiving Supervisor in day-to-day operations.



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INDEX NO: AC 13


SUBJECT: JOB DESCRIPTION - STOREROOM CLEKR SUPERSEDES:

Department : Accounting Position : Storeroom Clerk Reports To : Storeroom Manager Basic Functions : The basic function of the storeroom clerk is to perform whatever duties are

necessary to guarantee that the storeroom is stocked, maintained and operated in a professional manner.

Primary Duties 1. To assist the Receiving Clerk as necessary to make sure that all food and beverage items received are

transported to the proper storeroom as quickly as possible, are properly priced and shelved neatly. 2. To make sure that oldest items are issued first in order to maintain FIFO. 3. To conduct one's self courteously with all other departmental associates who are obtaining issues from the

various storerooms. 4. To make sure that all issues are correctly priced and properly extended before being forwarded to the Food

and Beverage Controller. 5. To assist in the taking of month-end inventories according to the direction of the Storeroom Manager. 6. To perform whatever other tasks are required by the Storeroom Manager to guarantee that the Storeroom

operates efficiently and professionally. 7. To perform whatever other tasks are required by the Storeroom Manager to ensure the proper team effort

between Purchasing, Receiving, the Kitchen, F & B Management and Accounting.



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INDEX NO: AC 14


SUBJECT: JOB DESCRIPTION - ACCOUNTS RECEIVABLE CLERK

SUPERSEDES:

Department : Accounting Position : Accounts Receivable Clerk Reports To : Accounts Receivable Supervisor Basic Functions : The accounts receivable clerk is responsible for the prompt and accurate billing

of all city ledger and credit card accounts. He/she is also responsible for responding to guest and management inquires on a timely basis.

Primary Duties 1. Prepares all City Ledger statements on a timely and accurate basis. 2. Prepares and bills all Credit Card statements on a timely and accurate basis. 3. Researches and responds in writing to all correspondence and telephone inquiries concerning Credit Card

billings within 48 hours of the receipt of the correspondence or telephone call. 4. Files all billing copies, correspondence and replies promptly and accurately. 5. Performs whatever additional tasks are required by the Accounts Receivable Supervisor to guarantee that

the Accounts Receivable section of the Accounting Department functions professionally. * * * * *

SOP Accounting

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