Pearson New International Edition International pcl tp indd 1

GUEST CHARGES, PAYMENT, AND CHECK-OUT
Adjusting Accounts
Although posting charges and payments to guest accounts might seem straightfor-
ward (especially with a computerized PMS), there are a variety of “unusual” postings
that must be made regularly. Consider, for example, the guest who announces that
she wishes to check out two days early:
This hotel is just too noisy. I couldn’t sleep last night because of the music coming
from the room next door. I want to get some sleep tonight, and I don’t think I
can do that here.
In this case, most FOMs would compensate the guest for her inconvenience.
Normally, this would involve an adjustment to her bill. In many hotels, FOMs and
their staff have significant latitude to determine when to post an adjustment. Figure 8
illustrates a document to record folio adjustments or billing allowances. From an
accounting perspective, the vouchers are important. They help to balance actual monies
collected with funds that have been previously billed (posted) to guest accounts. They
are also important because they identify operational shortcomings.
Note these numbered elements in the voucher form shown as Figure 8:
1. Sequence number for control purposes
2. Space for the date when the voucher is used
3. Space for the name of the guest for whom the adjustment was made
4. Space for the guest’s identifying room or account number
5. Space to explain the event or circumstances to justify issuing an adjustment
6. Space for the initials or signature of the employee initiating the adjustment
7. Identification number for reordering purposes