ACCOUNTING POLICIES AND PROCEDURES MANUAL INDEX

ACCOUNTS PAYABLE AND PURCHASING:

AP – 100 CHECKBOOK ACCOUNTING
AP – 102 PURCHASE REQUISITIONS AND PURCHASE ORDERS
AP – 104 RECEIVING OF GOODS AND SERVICES
AP – 105 TRAVEL AGENT COMMISSIONS
AP – 106 DISBURSEMENTS VIA CHECK, WIRE TRANSFER OR ACH
AP – 115 EMPLOYEE EXPENSE REPORTS
AP – 120 ADVANCE DEPOSITS
AP – 125 VENDOR LETTERS
AP – 130 CAPITAL EXPENDITURES, EXCLUDING CAPITAL LEASES
AP – 135 OWNER STATEMENTS & DISBURSEMENTS (CONDOHOTELS)
AP – 140 PREPAID EXPENSES
AP – 145 ACCRUED LIABILITIES
AP – 150 VENDOR STATEMENT RECONCILIATION
AP – 155 CHECK STOCK CONTROL
AP – 160 CRITICAL DATE LIST OF RECURRING EXPENSES
AP - 165 SALES, USE AND OCCUPANCY TAX REPORTING
OPERATED DEPARTMENT CONTROL:
OPS – 105 LABOR SCHEDULING, REPORTING AND CONTROL
OPS – 110 HOUSEKEEPING DISCREPANCY REPORT
OPS – 120 FOOD AND BEVERAGE INVENTORIES
OPS – 125 FOOD AND BEVERAGE STORAGE AND REQUISITION
OPS – 127 FOOD OUTLET CONTROLS
OPS – 129 BEVERAGE OUTLET CONTROLS
OPS – 130 BANQUET CONTROLS
OPS – 132 EMPLOYEE CAFETERIA COSTS
OPS – 135 ACCOUNTING FOR PROMOTIONAL CHARGES
OPS – 145 GIFT CERTIFICATES
OPS – 150 INCOME AUDIT PROCEDURES
OPS - 155 INVENTORY OF RETAIL OUTLETS
ACCOUNTS RECEIVABLE CONTROL:
AR – 100 CREDIT POLICY AND DIRECT BILLING AUTHORIZATION
PROCESS
AR – 105 DIRECT BILLING AND COLLECTION PROCESS
AR – 107 ACCOUNTING FOR CITY LEDGER TRANSACTIONS
AR – 110 GUEST LEDGER CREDIT POLICY AND PROCEDURES
AR – 115 GUEST LEDGER ADJUSTMENTS AND TRANSFERS
AR – 118 ACCOUNTING FOR CREDIT CARD RECEIVABLES
AR – 120 ACCOUNTING FOR CREDIT CARD CHARGE-BACKS
AR – 125 ACCOUNTS RECEIVABLE AGING STANDARDS
AR – 130 RESERVE FOR DOUBTFUL ACCOUNTS
AR – 135 EMPLOYEE WAGE ADVANCES
AR - 140 EMPLOYEE TRAVEL ADVANCES
CASH CONTROL:
CASH–100 EMPLOYEE ISSUED HOUSE BANK FUNDS
CASH–105 DROP SAFE PROCEDURES
CASH–110 CASHIER OVER/SHORT REPORTING
CASH–112 DAILY CASH, CHECK AND CREDIT CARD DEPOSITS
CASH–115 ARMORED CAR TRANSPORT OF HOTEL FUNDS
CASH–120 SAFE AND HOUSE FUND STORAGE BOX ADMINISTRATION
CASH–125 CHECKS RECEIVED IN MAIL
CASH–127 WIRE TRANSFERS RECEIVED
CASH–130 PETTY CASH
CASH–135 BANK ACCOUNT ESTABLISHMENT
CASH–140 BANK ACCOUNT RECONCILIATION – DEPOSITORY ACCT
CASH–142 BANK ACCOUNT RECONCILIATION – CREDIT CARD ACCT
CASH–144 BANK ACCOUNT RECONCILIATION – CHECKING ACCOUNTS
CASH–150 VENDING MACHINE PROCEDURES
PAYROLL CONTROL:
PR – 100 PAYROLL PROCESSING
PR – 110 PAYROLL GARNISHMENTS
PR – 115 PAYROLL CHECK/DIRECT DEPOSIT DISTRIBUTION
PR – 120 TIP REPORTING AND PROCESSING – FOOD AND BEVERAGE
OUTLETS
PR – 125 BANQUET SERVICE CHARGES AND MISC GRATUITIES
PR – 130 MANAGERS’ RESPONSIBILITIES FOR PAYROLL DATA

ADMINISTRATIVE POLICIES:
ADM – 100 CONTRACT, LEASE AND LICENSE ADMINISTRATION
ADM – 110 RECORD RETENTION SCHEDULE
ADM – 115 SALES TAX EXEMPTION
ADM – 120 BALANCE SHEET RECONCILIATION
ADM – 130 GUEST PACKAGE RECEIVING AND SHIPPING
ADM – 135 TRADEOUT ACCOUNTING PROCEDURES
ADM – 140 UNCLAIMED CHECKS & ESCHEAT
ADM – 145 SAFETY DEPOSIT BOXES ISSUED TO GUESTS
FORMS:
FORM AR-105A CREDIT APPLICATION FORM
FORM AR-105B CLIENT COLLECTION LOG
FORM AR-105C COLLECTION LETTER #1
FORM AR-105D COLLECTION LETTER #2
FORM AR-105E COLLECTION LETTER #3
FORM AR-110B CREDIT CARD AUTHORIZATION FORM
FORM AR-135 EMPLOYEE WAGE ADVANCE PROMISSORY NOTE
FORM AR-140 EMPLOYEE TRAVEL ADVANCE PROMISSORY NOTE
FORM CA-100 HOUSE BANK CONTRACT
FORM CA-102 HOUSE BANK COUNT SUMMARY
FORM CA-105 DAILY DEPOSIT DROP LOG
FORM CA-112 DAILY CASH AND CREDIT CARD DEPOSIT WORKSHEET
FORM CA-125 CHECKS RECEIVED IN THE MAIL LOG
FORM CA-127 WIRE TRANSFERS RECEIVED LOG
FORM CA-140 BANK ACCOUNT RECONCILIATION FORM - DEPOSITORY
FORM CA-142 BANK ACCOUNT RECONCILIATION FORM – CREDIT
CARDS
FORM CA-144 BANK ACCOUNT RECONCILIATION FORM – CHECKING AC
FORM ADM-100 CONTRACTS, LEASES AND LICENSES SCHEDULE
FORM ADM-130 PACKAGE TRANSFER FORM