Pearson New International Edition International pcl tp indd 1

NIGHT AUDIT AND REPORT MANAGEMENT
Report
Of interest to
Arrival list
FOM
Departure list
FOM
No-show guests
FOM
In-house VIPs
FOM, general manager
Manager’s Daily revenue
General manager
Complimentary rooms
General manager
Occupancy statistics
General manager
House count
General manager, food and beverage director,
Executive housekeeper
Group master Pickups
Director of sales and marketing
Group master Cutoffs
Director of sales and marketing
Accounts receivables past due
Controller, general manager
FIGURE 10
Selected night audit reports and managers interested in them.
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standing balance due), that amount is considered an account receivable. Many
managers are interested in what guests owe; therefore, they value reports related
to accounts receivable. Specific reports can indicate who owes what amount
and provide data about aging accounts receivable. Other reports present
information about city ledger transfers, payment card use, department revenue
(cash and noncash sales), and total accounts receivable.