Pearson New International Edition International pcl tp indd 1

NIGHT AUDIT AND REPORT MANAGEMENT
ROADMAP 5
Data Reporting
Accounting for
Other Revenues
Accounting for
Guest Charges
Overview of Night 
Audit Functions
Data Management
Review the role of the 
night auditor in 
accounting for guest and
non-guest charges, in
reconciling charges with 
applicable department 
revenues, and in generating
reports and safeguarding 
confidential data.
Objective 1
Objective 3
Review the role of the 
night auditor in managing 
guest and city ledgers,
in monitoring guest credit
balances, in completing
end-of-day reconciliations, 
and in completing other
night audit tasks.
Objective 5
Identify the types of data
most important for night
audits, review how data
are reset to a zero balance,
and discuss basic 
procedures to archive
appropriate data.
Explain procedures used
by the night auditor to
reconcile guest folios,
undertake bucket checks,
bill no-shows, and 
establish end-of-day
balances.