Pearson New International Edition International pcl tp indd 1

GUEST CHARGES, PAYMENT, AND CHECK-OUT
balance to be transferred to a house account should be recorded along with the
name of the individual authorizing the transfer to reduce the chance for fraud by
employees or managers. (Recall the example earlier in the chapter that involved
collusion between a front desk agent and a guest who abused in-room movie
accounting procedures.)
SECTION REVIEW AND DISCUSSION QUESTIONS
Section Objective:
Describe basic accounting information necessary to accurately
determine guest charges due at check-out.