Pearson New International Edition International pcl tp indd 1

NIGHT AUDIT AND REPORT MANAGEMENT
To help maintain records, hoteliers select a time (usually in the middle of the night)
to summarize the sales of the current day and to begin recording new sales for the next
day. For many hotels, the end of one day and the beginning of another is not a fixed
time at all. Rather, one day ends and a new day begins with the completion of a review
and summary of the hotel’s daily operating activities. This review and summarization
process in a business is commonly called an audit. In the lodging industry, it is called
the night audit, because traditionally the process is conducted during the night.