Pearson New International Edition International pcl tp indd 1

Guest’s perspective:
Amount owed 
⫹
Purchases 
⫺
Payments 
⫽
New amount owed
Accounting perspective:
Previous day’s balance 
⫹
Debits 
⫺
Credits 
⫽
New balance
FIGURE 1
Verification of guest account balance.
550

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NIGHT AUDIT AND REPORT MANAGEMENT
It is important that the guest and hotel agree on the amount owed, so there
should be appropriate backup information if a guest requests proof of or details about
specific charges. Therefore, the night auditor must ensure that each guest’s account
meets the following conditions:
•
Current. The account has an accurate balance to begin the new day.
•
Complete. All appropriate credits and debits from the previous day have been
posted to the account.
•
Correct. All credits and debits have been verified for accuracy.
•
Confirmable. If they request, guests should be allowed to view the source doc-
ument that initiated the charges posted to their folios. Night auditors must
assemble and safeguard these documents if they are turned in to the front desk.