Pearson New International Edition International pcl tp indd 1

Accounting Department
Managers in the accounting department including the controller develop record-keeping
systems and generate information and report it in income (profit and loss) statements,
balance sheets, and statements of changes in cash position (cash flow statements). They
are keenly aware of the financial impact on the property’s bottom line of decisions that
affect occupancy rates, room pricing, and group meetings. There are several additional
ways in which accounting personnel interact with front office staff:
•
Night auditor training. In most properties, accounting managers work with the
FOM and others to train the night auditor. Accounting personnel have significant
input into the methods used to reconcile each day’s room revenues with the num-
ber of rooms occupied.They have likely helped to design PMS reports that address
financial concerns, and they are involved in the manual and automated methods
used to interface the PMS and its reports with back-office accounting systems.
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