Pearson New International Edition International pcl tp indd 1

FRONT OFFICE SEMANTICS
Paid-outs:
Payments made by the front desk for legitimate hotel expenses. Examples include the pur-
chase of minor office supplies, guest refunds, or other expenses authorized by the hotel’s FOM and
recorded by the appropriate staff member.
NIGHT AUDIT AND REPORT MANAGEMENT
ROADMAP 3
To Balance:
Start with
Total end-of-day departmental revenue recorded
Less
Paid-outs
Equals
Net revenue
Less
Total cash received
Equals
Amount to transfer to accounts receivable
Less
Accounts receivable transfers
Equals
0
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.