Pearson New International Edition International pcl tp indd 1

Objective 1
Objective 3
Review the role of the 
night auditor in managing 
guest and city ledgers,
in monitoring guest credit
balances, in completing
end-of-day reconciliations, 
and in completing other
night audit tasks.
Objective 5
Identify the types of data
most important for night
audits, review how data
are reset to a zero balance,
and discuss basic 
procedures to archive
appropriate data.
Explain procedures used
by the night auditor to
reconcile guest folios,
undertake bucket checks,
bill no-shows, and 
establish end-of-day
balances.
Objective 2
Objective 4
Discuss the purpose of
common night audit 
reports, note sources of
report data, and explain
common types of night
audit reports.
FIGURE 5
Guest ledger balancing formula.
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Consider a day in which departmental reports from the PMS show the following:
Room revenue
$5,000.00
Food revenue
2,000.00
Lounge revenue
500.00
Room service revenue
500.00
Telephone revenue
300.00
Total departmental revenue recorded
$8,300.00
Returning to the formula in Figure 5, Charles has now determined his total 
end-of-day revenue balance ($8,300). From that he will deduct any paid-outs. In the
night audit cashier’s drawer, Charles finds one receipt for a special power cord pur-
chased by a member of the sales department for use in a guest meeting room. The
member of the sales department who purchased the cord was reimbursed from the
petty cash fund. Typically, the receipt for the power cord purchase would be attached
to a petty cash paid-out voucher used to document the $10 purchase.