Pearson New International Edition International pcl tp indd 1

NIGHT AUDIT AND REPORT MANAGEMENT
PMSs credit and debit postings automatically as they occur, and guest folios are
updated constantly.
In manual, noninterfaced systems, some charges are posted by the night auditor.
In addition, charges (debits) and payments (credits) made during the night auditor’s
shift will also be recorded. This can occur, for example, when a guest checks in after
11:00 p.m., pays cash, and checks out before 7:00 a.m. As it is not possible to know
when guests may check out, up-to-date folios must be ready for their inspection at
any time. It is the night auditor’s job to ensure that these folios are available.
A properly designed guest folio should clearly indicate the sources and amount
of all guest charges and the date and amount of any payments. A sample guest folio
produced by a modern PMS system is shown in Figure 4. Each manufacturer’s 
PMS has its own characteristics and folio layout, and the system usually allow for
some customization of content. In Figure 4, the Altoona Hotel’s FOM has 
included the following data in the guest folio:
A. Space for the hotel’s mailing address and telephone number to make it easy
for guests to contact the hotel if, after departure, they wish to discuss details
of their folio billing with a hotel representative.
B. Account number assigned to the guest’s folio at check-in. In some PMSs,
this will be the guest’s original reservation confirmation number. In all cases,
however, an identification number is assigned to each guest’s folio.
ROADMAP 2
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.