Pearson New International Edition International pcl tp indd 1

FRONT OFFICE SEMANTICS
Audit:
Process of verifying records for correctness and completeness.
The night audit is the systematic process of reviewing for accuracy and complete-
ness the accounting transactions from one hotel “day” to summarize that day’s sales
information. The night audit also prepares for posting the accounting transactions of the
next day. In addition, the night audit records and reports important operating informa-
tion. At the Altoona Hotel, for example, the person who performs the night audit (i.e.,
the night auditor) ensures that guests were charged the proper amount for their rooms
(a review of accounting-related transactions) and prepares reports such as guest arrival
lists (operating information) needed by managers for decision making the next day.
ROADMAP 1
Data Reporting
Accounting for
Other Revenues
Accounting for
Guest Charges
Overview of Night 
Audit Functions
Data Management
Review the role of the 
night auditor in 
accounting for guest and
non-guest charges, in
reconciling charges with 
applicable department 
revenues, and in generating
reports and safeguarding 
confidential data.