Pearson New International Edition International pcl tp indd 1

NIGHT AUDIT AND REPORT MANAGEMENT
SECTION SUMMARY AND DISCUSSION QUESTIONS
Section Objective:
Explain procedures used by the night auditor to reconcile
guest folios, undertake bucket checks, bill no-shows, and establish end-of-day
balances.
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ACCOUNTING FOR OTHER REVENUES
As you can see from Roadmap 3, accounting for revenues other than guest charges 
is also part of the night audit. For example, in addition to balancing the guest ledger
every day, the night auditor updates and confirms the general ledger balances. Recall
that a hotel’s financial records include those related to guests (the guest ledger), to
persons who are not guests but who use the hotel’s products and services (city ledger),
and to the series of accounts summarizing the hotel’s overall financial position (gen-
eral ledger). This section describes how the night auditor manages guest and city
ledger accounts and how that process affects the general ledger. In addition, the sec-
tion presents details of credit management, end-of-day reconciliations, and other
tasks of the night auditor.