Pearson New International Edition International pcl tp indd 1

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.
Objective 2
Objective 4
Discuss the purpose of
common night audit 
reports, note sources of
report data, and explain
common types of night
audit reports.
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NIGHT AUDIT AND REPORT MANAGEMENT
Understanding the night audit and related data-reporting functions is important to
FOMs, because in many small to mid-size hotels, the FOM directly supervises the indi-
vidual responsible for it. In larger hotels, the night audit may be the responsibility of the
controller. Even then, however, the daily activities of the front office make up a substan-
tial portion of the work reviewed during the audit. As a result, FOMs must recognize
the importance of their own efforts to ensure the completion of a successful night audit.