Pearson New International Edition International pcl tp indd 1

Review of Guest Charges
Each room with a registered guest is considered a separate account and is reviewed
daily. If Noel Richards is registered in room 212 at the Altoona Hotel, the night
auditor reviews the status of her account. In a completely nonautomated hotel, the
auditor would begin the manual account review by starting with the amount the
guest owed on the previous day, then adding to that amount any new charges incurred
during the current day and subtracting from that total any amounts the guest had paid
toward her bill. If this is done successfully, Noel’s account will be current and in bal-
ance. Figure 1 illustrates, from a guest’s perspective and an accounting perspective,
the process of auditing a single guest’s account.