Question

Several accounts from the Bama Hotel’s general ledger that pertain to the rooms department are listed below. The accounts are in random order as follows:

Sales-transient-regular	$100,000
Salaries	10,000
Commissions	1,000
Uniforms	500
Linen expense	1,000
Sales-transient-group	50,000
Wages	15,000
Payroll taxes	2,000
Operating supplies	1,500
Contract cleaning	1,800
Dry cleaning	1,200
Fringe benefits	3,000
Other revenues	2,000
Allowances-rooms	500
Laundry	3,000
Miscellaneous expenses	1,800

Prepare a rooms department schedule following the USALI. Use only classifications as shown on the prescribed schedule. Use Exhibit 5 on the next page as a guide.

Answer 1

Ans:Room Department Schedule

Particulars	Amount($)	Amount($)
Sales Revenue
Regular	100,000
Group	50,000
Fringe Benefits	3,000
Other revenue	2,000	155,000
Less: Expenses
Salaries	10,000
Commission	1,000
Uniforms	500
Linen Expense	1,000
Wages	15,000
Payroll taxes	2,000
Operating Expense	1,500
Contract Cleaning	1,800
Dry Cleaning	1,200
Allowance-rooms	500
Laundry	3,000
Miscellaneous Expense	1,800	(39,300)
Departmental Income[ revenue-expense]		115,700