Pearson New International Edition International pcl tp indd 1

GUEST CHARGES, PAYMENT, AND CHECK-OUT
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Night Audit and Report
Management
From Chapter 12 of Professional Front Office Management, First Edition, Robert H. Woods,
Jack D. Ninemeier, David K. Hayes, Michele A. Austin. Copyright © 2007 by Pearson Education, Inc.
Published by Pearson Prentice Hall. All rights reserved.
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Chapter Outline
OVERVIEW OF NIGHT AUDIT FUNCTIONS
Accounting Review Functions
Review of Guest Charges
Review of Non-Guest Charges and Property Accounting
Reporting and Data Management Functions
Data Reports
Data Management
Position of Night Auditor
ACCOUNTING FOR GUEST CHARGES