Pearson New International Edition International pcl tp indd 1

End-of-Day Balances
Hotel guests generate charges at all times of the day and night. A hotel usually bal-
ances all charges made by its customers with those recorded in the PMS or elsewhere
at least daily. Sub-balances (also called shift balances) may be undertaken throughout
the day, but ultimately the night auditor must balance each revenue center’s revenue
with the totals to be posted on the Manager’s Daily revenue report.
FRONT OFFICE SEMANTICS
Manager’s Daily:
Summary of a hotel’s daily revenue generation that can include additional operating
data as requested by the manager.
A detailed Manager’s Daily room revenue report that is typically produced
directly from the PMS should contain, at minimum, the following information:
•
Total room revenue
•
Rooms available to sell
•
Total rooms occupied
•
Occupancy percentage
•
Total ADR
•
Total RevPar
Any additional revenue centers should be balanced, and applicable information should
be included on the Manager’s Daily. For example, if a hotel charges for telephone calls,
all of the daily revenue generated by this department would be manually or automati-
cally collected from the call accounting system and posted to each appropriate folio. The
result would be a balancing of telephone revenues and guest folio postings. The postings
for each revenue-producing center in the hotel must be in balance with guest folios and
the city ledger before the night auditor can run the audit. A successful audit brings to an
end the recording of one day’s sales and starts the recording of the next day’s sales.