Pearson New International Edition International pcl tp indd 1

FRONT OFFICE SEMANTICS
Source document:
Written record that initiates an account debit or credit. Examples of source docu-
ments for debits include signed guest checks (for food and beverage charges) and detailed telephone
logs (for telephone toll charges). Credit card confirmations for payment produce account credits.
Review of Non-Guest Charges and Property Accounting
In addition to reviewing and verifying the accounts of in-house guests, night audi-
tors must also authenticate the accuracy of billings and payments for accounts in the
city ledger. They also review and balance daily hotel accounts that affect revenue-
generating departments. To illustrate, assume that the night auditor at the Altoona
Hotel must post and verify charges for the following revenue-generating hotel depart-
ments:
•
Rooms
•
Restaurant
•
Lounge
•
Telephone
•
Gift shop
•
Laundry
•
Parking
Figure 2 illustrates how charges to each department are combined to create the
hotel’s total revenue. If payments for goods and services have been received, they are
recorded. If charges are to be applied to the accounts of registered guests, the auditor
must identify the appropriate room number and post the proper charge. The totals of
each individual department’s charges and payments should equal the total amount of
charges and payments recorded for the entire hotel.
In addition to posting charges, night auditors are typically responsible for count-
ing the cash, checks, and money orders the hotel has generated during the time of
the night audit. The auditor may also be responsible for counting and safeguarding
money collected by other revenue-generating departments and given to the night
auditor for inclusion in the next bank deposit.
A night audit is complete when the totals for guest, non-guest, and property
accounts are in balance. If the totals are not in balance, the audit is incomplete. When
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