Pearson New International Edition International pcl tp indd 1

Card issuer
Card number begins with
American Express
3
Visa
4
MasterCard
5
Discover
6
Other Night Audit Tasks
Individual FOMs may require specific steps to complete the night audit. Typically,
these include automated components within the PMS related to the guest ledger:
•
Automatic transfer of advance deposits to the guest ledger from the advanced
deposits portion of the general ledger when guests check-in
•
Summary, by individual account, of all debit and credit postings to those
accounts since the last audit
•
Creation of selected financial reports for use in the back-office accounting system
In addition to their accounting-related activities, night auditors help to produce
and maintain hotel reports. These two tasks are critical to the effective operations of
the front office department and the entire hotel, and they will be examined in detail
in the remainder of this chapter.