Pearson New International Edition International pcl tp indd 1

NIGHT AUDIT AND REPORT MANAGEMENT
SECTION REVIEW AND DISCUSSION QUESTIONS
Section Objective:
Review the role of the night auditor in managing guest and city
ledgers, in monitoring guest credit balances, in completing end-of-day reconcilia-
tions, and in completing other night audit tasks.
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DATA REPORTING
Although a hotel’s controller may view the night auditor’s primary task as one of
assisting in the accounting effort, many hotel managers consider creation of reports to
be the night auditor’s critical task. The night audit closes one day’s records and opens