Pearson New International Edition International pcl tp indd 1

Folio Accounting
When all guest charges are manually posted to folios, the night auditor is responsi-
ble for making accurate postings. In most hotels today, interfaced and computerized
night auditors are responsible for disseminating reports required by the FOM and
other hotel managers and for archiving and safeguarding information as requested
by hotel managers.
Tasks performed by night auditors vary according to the needs of the employer;
however, common tasks should be identified in a job description.
Discussion Questions:
1. How can reports routinely generated by the PMS help a general manager
ensure that there is no collusion between the FOM and the night auditor? For
example, what if occupied rooms could be shown as unsold and, therefore, no
revenue was collected?
2. Some information generated by the hotel is collected during the night audit and
is confidential. In addition to the examples given in the text, what financial or
personal information processed during the night audit might be confidential?
3. Night auditors may handle cash banks, and they may hold cash and currency
collected by revenue-producing departments for subsequent bank deposits.
What types of procedures would you, as an FOM, require to be in place to help
ensure that dishonest night auditors do not abuse these funds?
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