Pearson New International Edition International pcl tp indd 1

NIGHT AUDIT AND REPORT MANAGEMENT
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DATA MANAGEMENT
In addition to the tasks of accounting and information reporting, the night auditor is often
responsible for maintaining a significant portion of the hotel’s database. Roadmap 5 
shows that this chapter concludes with a discussion of how data important to the night
audit are managed.
FRONT OFFICE SEMANTICS
Database
Collection of facts and statistics that provide useful information.
The record keeping required to maintain an accurate database is important for
a variety of reasons. Hotel owners want to regularly know about their property’s
financial performance. This means that the FOM must supply cumulative data
about rooms sold, ADRs achieved, and total departmental revenue volume. Most
of the data are maintained in the front-office accounting system and are shared
with the back-office accounting system. Franchisors have an interest in their fran-
chisees’ records because franchise fees are largely based on the revenue levels
achieved by the franchisees. Lenders require supporting data to justify initiating or
continuing loans. Governmental entities want to ensure that proper records are