GENERAL MANAGER BASIC JOB DESCRIPTION 4 (SPECIFIC RESPONSIBILITIES ADMINISTRATIVE, FINANCIAL AND ACCOUNTING CONTROLS )

SUBJECT                   1.04   SPECIFIC RESPONSIBILITIES                                       

ADMINISTRATIVE, FINANCIAL AND ACCOUNTING CONTROLS

·         The role of a General Manager consists of three basic duties:

·         Planning

·         Management

·         Control

·         Financial matters should be delegated to the Hotel Financial Controller, as set out in the Financial Control Manual. The responsibilities of the Financial Controller should be as follows:

Accounting Controls

·         Accounting controls consist in the application of accepted accounting principles in the form of book entries, book-keeping, record-keeping and journal-keeping, the preparation of balance sheets and P& L statements, taxation, etc. The Financial Controller should be responsible to the GM and ultimately to the XXX XXX Entertainment Centre Indonesia Finance Director.

·         Although the General Manager does not have any direct involvement in actual accounting procedures, he must alert XXX XXX Entertainment Centre Indonesia Finance Director if he has any doubt that they are not being properly performed.

Financial Controls

These controls can be broken down into the following categories:

·         Cash-in-hand

·         Bank accounts

·         Accounts receivable

·         Loans

·         The General Manager should be jointly responsible with the Financial Controller for their proper performance. The General Manager must check on a regular basis the manner in which these Procedures should be performed and controls which govern them should be properly applied.

Administrative Controls

This concerns the following:

·         Budget controls of expenditures and investments.

·         Control of productivity (manpower levels and manpower costs).

·         All internal controls (Cash, Income, Keys, etc.).

·         The General Manager should examine the monthly internal control report with the Financial Controller to monitor the application of hotel internal controls.

·         Control of employment contracts and legislation in force.