Pearson New International Edition International pcl tp indd 1

NIGHT AUDIT AND REPORT MANAGEMENT
Total departmental revenue recorded
$ 8,300.00
Less
Paid-outs
⫺
10.00
Equals
Net revenue
$ 8,290.00
Less
Total cash received
⫺
1,500.00
Equals
Amount to transfer to accounts receivable
$ 6,790.00
Less
Today’s accounts receivable transfers
⫺
6,790.00
Equals
0
0.00
Start with
Yesterday’s accounts receivable balance
Plus
Today’s accounts receivable transfers
Equals
Total accounts receivable
Less
Payments received on accounts receivable
Equals
Today’s accounts receivable balance
FIGURE 6
Altoona Hotel guest ledger balancing formula.
FIGURE 7
City ledger balancing formula.
565

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FRONT OFFICE SEMANTICS
Credit balance:
Amount owed to guests by the hotel. Used as in, “We just got a check to hold the ball-
room for next year’s Blondstone wedding. When we apply the check to their account, they will have a
credit balance of $3,000.
Night auditors must balance the guest and city ledgers daily. However, they are
not typically responsible for balancing the hotel’s general ledger. This is done by the
controller, who must work closely with the night auditor.