Pearson New International Edition International pcl tp indd 1

NIGHT AUDIT AND REPORT MANAGEMENT
SECTION REVIEW AND DISCUSSION QUESTIONS
Section Objective:
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.
Section Summary:
The night auditor must maintain a significant portion of the hotel’s
information database that is, in turn, used by hotel owners, franchisors, lenders,
governmental entities, and hotel managers. There are two basic types of data: his-
torical and managerial. Decisions must be made about both types to determine
whether data should be reset or archived. Data resetting involves collecting and
reporting information on a daily basis and then resetting the balance to zero for the
beginning of the next day. Information to be archived is generally held in electronic
(not paper) form to use on an as-needed basis. Archived data are typically held in a
separate location and format to minimize the possibility of complete data loss.