Pearson New International Edition International pcl tp indd 1

NIGHT AUDIT AND REPORT MANAGEMENT
the audit is finalized, the total of credits and debits posted to guest and non-guest
accounts must exactly match the total credits and debits posted to the hotel’s depart-
ment accounts. For example, if the hotel’s call accounting system indicates that
chargeable telephone tolls of $1,000 were generated since the last night audit, the
total amount of toll charges to be assigned to the various guest and non-guest
accounts should also equal $1,000. If accounts are out of balance, the auditor must
review individual folios, account statements, source documents, and department
records to discover and remedy the errors and complete the audit.