HOTELS

MONTH END
REPORT
MANUAL
______________________
Compiled & Prepared by A.S.MOHAN
Email mohanaries@yahoo.com Mob. 8050308235

REFACE
You may feel, in the modern scenario all the things are available in web
site. At present IT is developing very fast and advanced computer
packages are introduced. So why we have to do the cumbersome work?
Whatever report required we can generate from the system directly.
But unfortunately, wherever I have worked, I had found,
When the hotel shifted from manual to computer, the hotel
management gave more preference and importance to guest areas like
Front Office and outlets. When other modules (Housekeeping, Stores,
Reservation, Accounts, and Telephones etc.) are readily available with
the software package either the cost factor or staff factor they restricted
to the minimum modules only. After that, if the hotel wants to upgrade
the software, either the software company couldnt provide the system
support due to shortage of trained manpower to implement the module.
So according to my point of view,
1. Software only used for limited modules like Front Office Module
and other Outlets only.
2. Software not utilized fully or Software not installed fully
3. Trained Manpower not available or the Trainer not available to train
the staff in the Software.
4. In few hotels, all the modules are installed, and the modules are
generating en number of reports, but the concerned department Head
or Staff are not trained properly or they are not showing interest to
learn, but still they are not aware of those report system and how to
use it. But still they are doing routine work only through the system
instead of manual.
5. Now, due to the recession all are bothering about the business only
and nobody is bother about the software up gradation or
implementation.
For them only this book is useful one.

SERVICE WITH A SMILE

A man wrote a letter to a small hotel in a Midwest town, he
planned to visit on his vacation. He wrote;
I would be very much like to bring my dog with me. He is well
groomed and very well behaved. Would you be willing to
permit me to keep him in my room with me at night?
An immediate reply came from the hotel owner, who wrote,
I have been operating this hotel for many years. In all that
time, Ive never had a dog steal towels, bed clothes or
silverware or picture off the walls.
Ive never had evict a dog in the middle of the night for being
drunk and disorderly. And Ive never had a dog run out on a
hotel bill.
Yes, indeed, your dog is welcome at my hotel. And, if your
dog will vouch for you, youre welcome to stay here, too.
From Chicken Soup for the Soul

CONTENTS
How to use the book
Reservation
Front Office
Housekeeping
Food & Beverage Service
Food & Beverage Production
Purchases
Stores
Receiving
Accounts
Human Resources
Maintenance
Security
Conclusion

HOW TO USE THE MANUAL

This manual talks about the significance of itself.
This book is not specialized or focused one particular function. This is
covering all the functions of the hotel from Reservation to Security.
Generally the Budget are prepared on the basis of previous years
performance and issued by the Accountant to the managers who are all
concerned and responsible for the results.
Normally Report is the process of envisaging that a companys activities
confirm to its plans and that its objectives are achieved.
This Month end Report Book encompasses all the methods and procedures
which direct employees towards achieving the objectives.
Mainly, the Report system is a communication network that maintains
activities within the organization and provides the basis for corrective action
in the future.
In Few hotels all the department heads are involving in the preparation of
Budget and after that, they are mainly concentrating on the Revenue and
operation part only.
Actually, they are not having enough time to concentrate or compliment few
hours to analyze the month end Report.
This month end report can assist to compare actual and enable corrective
actions to be taken
The day to day operations are exercised by the manager. So it is essential
that, these managers are to be provided at least, once in a month with
detailed comparison of actual performance with budgeted performance.
The system provides reports, which compare with budget performance with
actual performance as known as Accounting Responsibility.

Remember the Confidence building words:

Absolutely, Assuredly, Certainly, Definitely, Guaranteed, Obviously, Of
Course, Naturally, Positively, Sure, Without doubt...

RESERVATION
This is the first department interact with the guest for the room reservation
Effective hotel operation depends on an efficient reservation procedure.
Reservation staff must be updated with all relevant information about the
hotel, city, sight seeing places, mode of transport etc. They are able to
respond quickly, pleasantly, accurately regarding the types of rooms,
availability of room, and tariff etc.
Monthly Report
They have to prepare three months forecast report with details like
confirmed/tentative/group booking/others, etc.
Maximize the room revenue by monitoring the room availabilities and
forecasting room revenue.
Previous month postpone bookings/ cancelled bookings /refused bookings
This report helps Sales & Marketing dept. to improve the business.
Other reports are optional to analyze the strategy.
1. Reservation Transaction Report - Format (Annexure- I)
This report summarizes, the daily reservation activity such as
addition, modification, cancellation, No shows and blocked rooms.
You can get the information from the computer itself, you have to just
fill up the details or co-ordinate with Front Office Manager and
prepare the report.
2. Travel Agent Report (Annexure II)
This Report will help the Accounts Department to cross check and
release the payment at the earliest. Normally Accounts Department
not gives the importance to Travel Agent Commission.

ANNEXURE - I
RESERVATION TRANSACTION REPORT
DAYS
DATES
Available Room
Expected Arrival
Expected Departure
Occupied Rooms
No Shows
Cancellation
Blocked Rooms
Occupancy %

SUN

ANNEXURE - II
DATE :
DAY:
TRAVEL AGENT COMMISSION
REPORT
Name of the Travel Agent
Contact Person
Phone Number
Rooms Materialised
Check - in Date
Check-out Date
No. of days
Room Tariff
Plan
Commission Offered

TUE

WED

THU

FRI

SAT

"Coming together is a beginning; keeping together is progress; working

together is success." ~ Henry Ford

FRONT OFFICE
Hotel performance has been based on the occupancy % or ARR (Average
Room Rate)
Are you aware rooms are highly perishable product? It cannot be stored and
sell later.
Actually, Maximum reports and information you can get it from the system.
But depends upon the hotel, how much information they are using or
utilizing.
Month end Report format (Annexure FO I) given below:
These reports will help to
a) Identify the new market segments.
b) Identify the potential business source
c) Monitor the discount and improve the business and
profits
d) Reduce the expenses by proper planning.
Guidance to prepare the Month end Report
A. Room Revenue

B. Occupancy %

: This revenue you can get it from the system or

Daily Flash Report. This Net Room Revenue
after deducting discount and allowances.
Number Rooms Sold or Occupied
: ------------------------------- X 100
Available Rooms

Net Room Revenue

C. Average Room Rate : -----------------------Number of Rooms sold/Occupied

Obstacles are those frightful things you see when you take your eyes
off your goal.
Henry Ford.

D. Average Person Rate :

Net Room Revenue

-----------------------Number of Guest Occupied

E. Number of Complimentary Rooms :} (From E to J)

F. House Use Rooms
:} this information you can
G. Room Cancellation
:} get it from the system, if you
H. No Show List
:} entered properly.
I. Business Source Analysis
:}
J. Segment wise Analysis
:}

You can add or remove the items according to your property and priority to
prepare the reports.
Some hotels are following this system to improve the profitability or retain
the revenue. If you want workout the same
Yield Statistics: Occupancy % X Rate Achievement Factor X 100
a) Rate Achievement Factor: Average Room Rate / Average Rack Rate
b) RevPAR

: Actual Room Revenue/ Number of Rooms Available

Stores Supplies: You may ask the question Why stores cannot generate
the report. Actually speaking whatever the stores issued
to your department, not utilized /consumed fully for the
month, some stocks will be remaining in your
department. For reconciliation purpose only you are
doing this work. By this you can monitor your
department Expenses. (Annexure FO- II)

"Teamwork is the fuel that allows common people to attain uncommon

results." ~ Andrew Carnegie

How to Calculate:
Column
A
B
C
D
E
F
G

Description
Opening Stock
Received from Stores
Total = Opening Stock + Receipts
Closing Stock
Consumption =Total Closing Stock
Rate of the items per unit
Amount = Consumption X Rate per Unit

For the Complimentary Rooms format (Annexure FO III) attached you can
use the same format for the high discounted rooms (discount allowed above
approved level) and Other Complimentary like marriage parties, Conference
etc.
Your suggestions and comments are always welcome to improve this
manual.

ANNEXURE FO - I
MONTH END REPORT
KEY NOTES
ROOM REVENUE
OCCUAPNCY %
AVERAGE ROOM RATE
AVERAGE PERSON RATE
NO. OF COMPLIMENTARY
ROOMS
HOUSE USE ROOMS
ROOM CANCELLATIONS
NO SHOW LIST

BUSINESS SOURCE ANALYSIS

AHMEDABAD SALES OFFICE
BANGALORE SALES OFFICE
CHENNAI SALES OFFICE
DELHI SALES OFFICE
KOLKATTA SALES OFFICE
MUMBAI SALES OFFICE
PUNE SALES OFFICE
TRAVEL AGENTS
HOSUR SALES TEAM
FRONT OFFICE
OTHERS
WALK IN
TOTAL
SEGMENT WISE ANALYSIS
C.V.G.R
DFIT
FFIT
GIT - D
GIT - F
WALK IN
TOTAL

For the Month

Budget Actual
Variance

MONTH
For the Year
Budget Actual
Variance

ANNEXURE FO - II

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

Printing & Stationary

Units

A4PAPPER

Box
Nos
Nos
Nos
Nos
Nos
Nos
Nos
Nos
Nos
Nos
Nos
Nos
Nos
Nos
Nos
Nos
Nos
Nos
Nos
Nos
Nos
Box
Nos
Nos

ATTENDANCE REGISTER
BOX FILE
CHECKOUT BILLS
COMPUTER 80 COLUMN SHEET
ENVELOPE COVER BIG
LETTER PAD
HIGHLIGHTER
SMALL SIZE NOTE BOOK
PLASTIC FILES
STAPLER
TARIFFCARD FRONT OFFICE
TRANSPORT RQ.SLIP BOOK
VISITING CARD
WHITE BOARD MARKER
GUEST COMMENTS CARD
BAGGAGE TAG
ENVELOPE COVER BIG
ENVELOP COVER BIG A 4 SIZE
KEY CARD
NEWSPAPER BAG
NOTE LONG SIZE
STAPLER PIN SMALL
STAPLER BIN BIG
KEY CARD POUCH

OTHERS
WELCOME DRINKS
NEWS PAPER
MUSIC & ENTERTAINMENT
TOTAL EXPENSES FOR THE
MONTH
AVERG PER DAY EXPENSES
AVERAGE PER DAY EXPENSES

Opening
Stock

Receipts

Total
C=
A+B

Closing
Stock

Consu
mption

Rate

E=C-D

Amount
G

GUEST COMMENTS FEED BACK

ROOM NO

NO. OF COMPLIMENTARY
ROOMS

Sl.No

Room
No

Name of the Guest

No.
of
Pax

Ref. by

Req. by

Designation

Arrived
From

Duration
of Stay

Arrived
On

Appro.
By

Pl. Note - the above format you can use for (i) discount allowed above approved level & (ii)
Other complimentary like Marriage Party, Conference etc.

Departure
On

Cleanliness is next to Godliness - Anonymous

HOUSEKEEPING
Housekeeping is the department ensures to maintain at its best, general
environmental of entire of property.
Now the role of housekeeper has changed rapidly with the changing of
times. A part from cleaning, maintenance and upkeep of the property, they
are taking care of quantity control, cost control and even some extent to play
the role of Guest relation executive.
For that, this month end report will help to concentrate the cost control and
reduce the expenses and increase its department contribution along with the
Front Office.
You are aware of that; you have to take the month end inventory of the
linen, Cutlery, crockery & uniform pertaining to your department in the
presence of some representative from the Accounts Department.
Generally speaking the Housekeeping major operational expenses are:
1.
2.
3.
4.

Printing & Stationary

Guest Complimentary / Amenities
Guest supplies
Cleaning Supplies

In this, according to your hotel system you can add or remove the items
under each head and find out the cost per day, per room, per guest.
This will help you to monitor your expenses.

There are two fatal errors that keep great projects from coming to
life:
1. Not finishing
2. Not starting
Buddha

Guide lines to prepare the Month end Report:

Stores Supplies: You may ask the question Why stores cannot generate
the report. Actually speaking whatever the stores issued to
your department, not utilized /consumed fully for the
month, some stocks will be remaining in your department.
For reconciliation purpose only you are doing this work.
By this you can monitor your department Expenses.
(Annexure HK I)
How to Calculate:
Column
A
B
C
D
E
F
G

Description
Opening Stock
Received from Stores
Total = Opening Stock + Receipts
Closing Stock
Consumption =Total Closing Stock
Rate of the items per unit
Amount = Consumption X Rate per Unit

Why we have to segregate the items group wise like Printing & Stationary,
Guest Supplies, Cleaning Supplies, Guest Amenities/Complimentary.
This will help you to identify in which group, our expenses is more.
Total Consumption Value
To find the Average per day cost. = -------------------------------Number of days
Total Consumption Value
To find the Average per room cost. = -------------------------------Number of rooms occupied

Every minus is half of a plus, waiting for a stroke of vertical

awareness Alan Cohen

Total Consumption Value

To find the Average per guest cost. = -------------------------------Number of guest occupied
Total Consumption Value
To find the % to Net room Revenue = -------------------------------- X 100
Net Room Revenue
The Number of days is the actual days of the month
The Rooms occupied details you can get from the Front Office
The Guest Occupied details you can get from the Front Office
The Net room Revenue you can get it from the Front Office.
Key Data Report (Annexure HK II)
This report gives you detailed information about your departments
performance.
LAUNDRY & MINIBAR

Some hotels are having In House Laundry and Mini Bars .The revenue will
be accounted under M.O.D (Minor Operating Department). But the expenses
are to be controlled by your department.

A person must be big enough to admit his mistakes, smart enough to

profit from them, and strong enough to correct them

LAUNDRY
You have to monitor and control the laundry chemicals and keep the track of
the consumption and prepare the report and submit to accounts department.
You have to maintain the minimum stock of the same and whenever
required you have to raise the Purchase Requisition and handover to
Purchase Department to procure the same.
To identify the laundry cost, the formula given below: (Annexure HK- III)

MINI BAR
You have to monitor and control the Mini Bar items and keep the track of
the consumption and prepare the report and submit to accounts department.
You have to maintain the minimum stock of the same and whenever
required you have to raise the Purchase Requisition and handover to
Purchase Department to procure the same.
For the calculations, I had given a format for the same. (Annexure IV)

I hope by this exercise you will become familiar and the next year
Housekeeping budget you can prepare yourself.
Your suggestions and comments are always welcome to improve this
manual.

ANNEXURE HK - I
HOUSEKEEPING
MONTH END REPORT

PRINTING & STATIONARY

CELLOTAPEWHITE

Roll

CELLOPHANE SHEETS

Nos

ERASER

Nos

FEVI STICK

Nos

LETTER PAD

Nos

SMALL SIZE NOTE

Nos

PENCIL

Nos

PERMANENT MARKER

Nos

ROOM SCRIBBLING PAD

Nos

10

RUBBER BAND

Nos

11

SOAP STICKER

Nos

Opening
Balance

Receipt

Opening
Balance

Receipt

Total
C= A+B

Closing
Stock
D

Consumed
E=C-D

Rates
F

Amount
G

Total Value

GUEST COMPLIMENTARY

Nos

MINERAL WATER 1000ML

NESCAFE COFFEE
POWDER

TEA BAG TAJMAHAL

Kgs

PLASTIC CONTAINERS

Nos

SUGAR FREE

Kgs

DAIRY CREAMER

Nos

Total Value

Pkts

Total
C= A+B

Closing
Stock
D

Consumed
E=C-D

Rates
F

Amount
G

GUEST SUPPLIES

DENTAL KIT

Nos

DUST PAN

Nos

WE CARE KIT

Nos

SHAVING KIT

Nos

COMB

Nos

COCONUT OIL(H.KPING)

Nos

GUEST BATH CHEPAL

Nos

LOTION

Nos

MATCH BOX

Nos

10

SEWING KIT

Nos

11

SHAMPOO

Nos

12

SHOWER CAP

Nos

13

SHOE SHINE STRIP

Nos

14

SOAP

Nos

15

TOILET ROLL

Nos

Opening
Balance

Receipt

Opening
Balance

Receipt

Total
C= A+B

Closing
Stock
D

Consumed
E=C-D

Rates
F

Amount
G

Total Value

CLEANING SUPPLIES

MOP REFILL

Nos

NYLON SCRUB

Pkts

PHENYL

Ltrs

SCOTCH BRITE

Nos

SOFT CARE / LEVER PLUS

Kgs

SPRAY GUN

Nos

SUMA INOX D7

Ltrs

SLURRY

Kgs

SOFTBROOM

Nos

10

CLEANING CLOTH

Nos

11

TASKI R1

Ltrs

12

TASKI R2

Ltrs

13

TASKI R5

Ltrs

14

TASKI R6

Ltrs

15

TASKI R9

Ltrs

16

TOLIET BURSH

Nos

17

TASKI R4-SHINEUP

Ltrs

18

TASKI SPIRAL

Ltrs

19

T BRUSH

Nos

20

VIM LIQUID

Bott

21

VIM POWDER

Pkts

22

GARBAGE BAG

Nos

23

WIPER

Nos

Total Value

Total
C= A+B

Closing
Stock
D

Consumed
E=C-D

Rates
F

Amount
G

LAUNDRY REVENUE & EXPENSES

ADD ; COMPLIMENTARY LAUNDRY
TOTAL LAUNDRY REVENUE
NO. OF LAUNDRY SERVICED
NO. OF PRESSING RENDERED
AVERGAE LAUNDRY REVENUE PER DAY
NUMBER OF ROOMS OCCUPIED
NUMBER OF GUEST OCCUPIED
AVERGAE LAUNDRY REVENUE PER ROOM
AVERAGE LAUNDRY REVENUE PER GUEST
FLOOR LINEN EXPENSES (ANNEXURE I)
STAFF UNIFORM EXPENSES (ANNEXURE - III)
FRONT OFFICE UNIFORM
HOUSEKEEPING UNIFORM
F & B SERVICE UNIFORM
F & B PRODUCTION UNIFORM
PERCENTAGE OF OCCUPANCY
NUMBER OF ROOMS SOLD
NUMBR OF COMPLIMENTARY ROOMS
NUMBER OF GUEST
AVERAGE FLOOR LINEN EXPENSES PER DAY
AVERAGE FLOOR LINEN EXPENSES PER ROOM
AVERAGE FLOOR LINEN EXPENSES PER GUEST
F & B LINEN EXPENSES (ANNEXURE - II)
AVERAGE F & B LINEN EXPENSES PER DAY
TOTAL GUEST SUPPLIES EXPENSES (ANNEXURE -IV)
TOTAL CLEANING SUPPLIES EXPENSES (ANNEXURE -V)
TOTAL STATIONARY CONSUMPTION EXPENSES (ANNEXURE - VI)
MINI BAR SALES
KEY NOTES
AVERAGE GUEST SUPPLIES PER DAY
AVERAGE GUEST SUPPLIES PER OCCUPIED ROOM
AVERAGGE GUEST SUPPLIES PER OCCUPIED GUEST
GUEST SUPPLIES % TO NET ROOM REVENUE
AVERAGE CLEANING SUPPLIES PER DAY
AVERAGE CLEANING SUPPLIES PER OCCUPIED ROOM
AVERAGGE CLEANING SUPPLIES PER OCCUPIED GUEST
CLEANING SUPPLIES % TO NET ROOM REVENUE
AVERAGE PRINTING & STATIONARY PER DAY
AVERAGE PRINTING & STATIONARY PER OCCUPIED ROOM
AVERAGGE PRINTING & STATIONARY PER OCCUPIED GUEST
PRINTING & STATIONARY % TO NET ROOM REVENUE
AVERAGE GUEST COMPLIMENTARY PER DAY
AVERAGE GUEST COMPLIMENTARY PER OCCUPIED ROOM
AVERAGGE GUEST COMPLIMENATRY PER OCCUPIED GUEST
GUEST COMPLIMENTARY % TO NET ROOM REVENUE

For The Month

For The Year

Look here, Steward, if this is coffee, I want tea: but if this is tea,
than I wish for coffee

FOOD & BEVERAGE SERVICE

You are the next major revenue generating department in the hotel after the
Rooms Department (Front Office and Housekeeping).
You have to prepare the month end report to update your department
information and increase the productivity.
In this maximum reports, your software can generate.
These reports help you to analyse the performance of your department.
The outlets you can modify according to your hotel structure.
You have to monitor the supplies your to your outlet. For Example,
i) Guest Supplies/Paper Supplies
i)
Printing & Stationary

You have to take the monthly inventory for the cutlery, crockery &
glassware items and ensure some representative from the Accounts
department.
Other Reports
A. Consolidated Sales Report
B. Cover Analysis Report
C. Item wise Sales Report
i)
Fast Moving items
ii)
Slow moving items
iii) Non moving items
D. F & B Stores Supplies Report
i)
Printing & Stationary
ii)
Guest Supplies
iii) Paper Supplies/ Disposable supplies.

If you are not fired with enthusiasm, you will be fired with
enthusiasm. Vince Lombardi.

A. Consolidated Sales Report.

This information you can generate from your system for
the actual sales, Budget Sales, Variance as per format
shown. (F & B Annexure I)
B. Cover Analysis Report.
From the software you can generate the Cover Analysis
Report outlet wise, section wise, etc. if you enter the
details properly. Otherwise you have to update by
manually in the register or Excel file. For APC (Average
per Cover) you have to give the importance to ensure the
pax written properly. Then only you can get the exact
picture. Tea/Coffee sales added and adjusted to the
regular APC value. But normally due to non availability
of the trained staff, you have to recruit the new staff and
train him and explain the importance of the APC. Then
only it is useful. (F & B Annexure II)
C. Items wise Sales Report
After analyzing the report you will come to know, what
the items movement is.
This report will help you to modify your menu according
to the movements of the items.
For the month you have to identify the followings:
1. Fast moving items
2. Slow moving items
3. Non moving items
If your software package supports, you can generate the
above reports and high light the important items only
instead of generating the entire report.
(F & B Annexure III)

Consider that people are like tea bags. They dont know their own
strength, until they get into hot water - Don McKinnon

D. F & B Stores Supplies Report (F & B Annexure IV)

i)
ii)
iii)

Stores Supplies:

Printing & Stationary

Guest Supplies
Paper Supplies/ Disposable supplies.

You may ask the question Why stores cannot generate

the report. Actually speaking whatever the stores issued
to your department, not utilized /consumed fully for the
month, some stocks will be remaining in your
department. For reconciliation purpose only you are
doing this work. By this you can monitor your
department Expenses.
This report you can be prepared the outlet wise after that
you can add all together and get the amount of
consumption.

How to Calculate:
Column
A
B
C
D
E
F
G

Description
Opening Stock
Received from Stores
Total = Opening Stock + Receipts
Closing Stock
Consumption =Total Closing Stock
Rate of the items per unit
Amount = Consumption X Rate per Unit

Why we have to segregate the items group wise like Printing & Stationary,
Guest Supplies, Cleaning Supplies, Guest Amenities/Complimentary.
This will help you to identify and monitor the expenses.

A good friend who points out mistakes... is to be respected as if he

revealed a secret of hidden treasure - Buddha

E. Key Data Summary (F & B Annexure V)

Total Consumption Value
To find the Average per day cost. = -------------------------------Number of days.
Total Consumption Value
To find the % to Net F & B Rev. = ------------------------------- X 100
Net F & B Revenue

Your valuable comments and suggestions always welcome to improve the

manual.

F & B Annexure - I
MONTH
Sl. No.

CONSOLIDATED SALES REPORT

For the Month

Budget

Actual

For the Year

Variance

Budget

Actual

Variance

Food Sales
1

Restaurant - I

Restaurant - II

Room Serice

Bar

Banquet

Plan slaes

Total Food Sales

Beverage Sales
1

Restaurant - I

Restaurant - II

Room Serice

Bar

Banquet

Plan slaes
Total Beverage Sales

Total F & B Sales

F & B Annexure - II
MONTH
Sl. No.

COVER ANALYSIS REPORT

For the Month

Budget

Food Covers
1

Restaurant - I

Restaurant - II

Room Serice

Bar

Banquet

Plan Covers

Total Food Covers

Beverage Covers
1

Restaurant - I

Restaurant - II

Room Serice

Bar

Banquet

Plan Covers
Total Beverage Covers

Total F & B Covers

Actual

For the Year

Variance

Budget

Actual

Variance

F & B Annexure - III

ITEMS WISE SALES
REPORT
Fast Moving Itmes
Sl.
No.

Item Name

Qty.

Amount

Qty.

Amount

1
2
3
4
5
6
7
8
9
10
11
12
Slow Moving Itmes
Sl.
No.

Item Name

1
2
3
4
5
6
7
8
9
10
11
12
Non Moving Items
Sl.
No.
1
2
3
4
5
6
7
8
9
10
11

Item Name

F & B Annexure - IV
F & B STORES SUPPLIES REPORT
OUTLET NAME :
Sl.
No.

PRINTING & STATIONARY

Unit

BILL ROLL

Nos.

BOT THUNDER

Nos.

RIBBON PRINTER

Nos.

STAPLER PIN SMALL

Nos.

CARTRIDGE EPSON

Nos.

CELLOTAPEWHITE

Nos.

CHART PAPER

Nos.

CUP N UP KOT

Nos.

Opening
Balance
A

CUP N UPFEEDBACKBOOK

Nos.

10

DOUBLE SIDE TAPE

Nos.

11

FEVI STICK

Nos.

12

NOTE LONG SIZE

Nos.

13

SMALL SIZE NOTE

Nos.

14

PENCIL

Nos.

15

SPRING FILE

Nos.

16

THUMP PIN BIG

Nos.

Receipt
B

Total
C=
A+B

Closing
Stock
D

Consumed
E=C-D

Rates
F

Amount
G

Total Printing & Stationary Items

Consumption
Sl.
No.

Opening
Balance

GUEST SUPPLIES

A
1

TEA BAG TAJMAHAL

Kgs

AMUL LITE

Box

BUTTER CHIPLET

Box

DEMERERA SUGAR

Nos

DABUR HONEY

Bott

MARGARIN CHIPLET

Box

SUGAR SACHET

Kgs

SUGAR FREE

Kgs

SWEET SUPARI

Kgs

10

SWEET SOMBU

Kgs

11

VINIGAR

Kgs

12

CHILLYSAUCE

Bott

13

MIXED FRUIT JAM

Box

14

JEERA MASALA

Bott

15

TOMATO KITCH UP

Bott

16

SOYA SAUCE (800G)

Bott

17

TO0MATOSAUCE

Bott

Receipt
B

Total
C=
A+B

Closing
Stock
D

Consumed
E=C-D

Rates
F

Amount
G

18

JAM CONTAINERS

Nos

Total Guest Supplies Items

Consumption
Sl.
No.

DISPOSABLE ITEMS

Unit

CAKE BOX

Nos

DISPOSABLE FORK

Nos

DISPOSABLE SPOONS

Nos

DONNAS

Nos

GLASS COVER

Nos

CLEAN WARP

Nos

NAPKIN

Nos

PARCEL CONTAINER 1000

Nos

PAPER GLASS 200ML

Nos

10

PAPER GLASS 100 ML

Nos

11

PARCEL CONTAINER 250

Nos

12

PARCEL CONTAINER 500

Nos

13

PARCEL CONTAINER 100

Nos

14

SAND WITCH CONTAINERS

Nos

15

SILVER FOIL

Nos

16

STIRRER STICK

Nos

17

TEA SPOON DISPOSABLE

Nos

18

STRAW

Nos

19

TOOTH PICKS

Pkts

Opening
Balance
A

Receipt
B

Total
C=
A+B

Closing
Stock
D

Consumed
E=C-D

Rates
F

Total Disposable Items Consumption

F & B Annexure - V
KEY DATA SUMMARY
Sl.
No.
1
2
3
4
5
6
7
8
9
10
11

Details
Average Printing & Stationary Consumption Per Day
Average Printing & Stationary Consumption Per Cover
Printing & Statioanry Consumption % to Ner F & B
Revenue
Average Guest supplies Consumption Per Day
Average Guest Supplies Consumption Per Cover
Guest Supplies Consumption % to Ner F & B Revenue
Average Disposable items Consumption Per Day
Average Disposable Items Consumption Per Cover
Disposable items Consumption % to Ner F & B Revenue
Food Revenue % to F & B Revenue
Beverage Revenue % to F & B Revenue

For the Month

For the Year

Value

Value

Amount
G

GUEST COMMENTS FEED BACK

ROOM NO
A B

Hot on Sunday, Cold on Monday, Hashed on Tuesday, Minced on

Wednesday, Curried on Thursday, Broth on Friday, Cottage Pie on
Saturday Dorothy Hartley

FOOD & BEVERAGE PRODUCTION

I knew this is difficult task. But it will help to bring down your food cost and
other expenses and improve the performance and increases your department
contribution.
Wastage/spoilage report to be prepared daily basis and forwarded to F & B
Controller.
Check the wastage to ensure no saleable portion is neglected.
Month end wastage report to be prepared and reviewed in amount and in
percentage and ensure that the wastage is reasonable.
During buffet Break fast/Lunch/Dinner sessions, you have to maintain a
register on daily basis and enter the portions of items prepared and refilled
and returned after the session. See Annexure I F & B (P)
In this task F & B Service staff and F & B controller will be co-ordinate
while closing the buffet counter every session.
The same to be followed for the banquet service also.
Every day kitchen closing stock to be taken and handover to F & B
Controller, If it is not possible at least once in a month you have to do the
exercise then only your food cost will reflect the correct amount.
Ensure proper portion control to be implemented and exercised.
Every six month once recipe cost and menu cost to be reviewed by Head
Chef.
Whether free pouring like milk, oil etc., is monitored properly.
Perform yield test for high cost items to ensure the actual utilization.

DAILY DISCRPENCIES REGISTER

Date

Supplier Name

Items

Qantity

Remarks

Supplier
Sign

Kitchen
Rep.
Sign

Stores/Purchase
Rep. Sign

ANNEXURE - I F & B (P)

BUFFET CONTROL SHEET
Date:
Session
Sl.
No

Description

Time

Pick
up

Portions
Prepare
d

F&B
Rep
sign

Added

Returned

Return
F&B
Controll
er Sign

Kitchen
Rep.
Sign

Remarks

The basic difference between an ordinary man and a warrior is that, a

warrior takes everything as a challenge, while an ordinary man takes
everything either as a blessing or a curse.
Duo Juan

STORES
The main reason, cash is converted as stock and kept in the stores. You are
having the responsibility and accountability for each and every item. So you
have to justify the purchases or indented during the month. To monitor the
fund, to avoid the unnecessary money block and space block in the stocks,
this report helps to you.
You have to prepare
(i)
Month end Food Cost Reconciliation Report,
(ii) Month end Beverage Cost Reconciliation Report
(iii) Month end Tobacco Cost Reconciliation Report
Format Stores Annexure I
You may think F & B Controller is preparing the Food cost/ Beverage
Cost/Tobacco Cost. Why I have to prepare the same.
Some times due to emergency, some items bought and handed over to
kitchen/Bar for the banquet function or some other purposes.
This may be brought your notice after some days. So, you have to prepare
the reconciliation statement every month end.
For this report you can take the assistance from F & B Controller and
prepare the same.
Secondly, Purchase Reconciliation Report.
Format Stores Annexure - II
Every month end you have to take the inventory of all the items and
reconcile with the Purchase Reconciliation Statement.
This report can be prepared by either the stores / accounts payable asst.

Hope, confidence and joy of living come from believing theres

something good waiting for you around every corner

Stores Analysis Report.

Format Stores Annexure - III
Inventory value is the stock value of the particular group items.
Number of days Inventory in Hand = Average Inventory (divided by)/Cost
of issue/consumption per day
Consumption/issue.

Average Inventory

Cost of Consumption per day

= Opening Stock + Closing Stock (divided

by)/ Two (2)

= Value of goods consumed or issued

(Divide by)/ Number of Days.

Month end Report Stores Annexure - IV

In the month end you have to high light the Non moving items, nearer
expiry items, high price variation items, Non available items and anything if
you feel importance.
Your valuable comments and suggestions always welcome to improve the
manual.

Attitude is a little thing that makes a big difference.

RECEIVING
You are responsible for receiving the goods on behalf of the hotel;
ultimately cash is converted as goods. You ensure all the receipts are
verified against the purchase order as per the standard and specifications.
You have to involve security to check the quantity and involve the
concerned department representative to ensure the quality.
After receiving you have to prepare the Daily Goods Receiving Note. Ensure
the bills are duly stamped and signed by Security Staff, Concerned Dept.
Representative and you and forwarded
You have to maintain a discrepancy register;(Annexure I) when ever any
discrepancy happened in the quality or specification while receiving the
material from the supplier it should be noted in that and duly signed by the
supplier, storekeeper/purchase Executive and the concerned dept.
representative and yourself.. Then only in the month end we can negotiate
the supplier for the discrepancies during the month and try to reduce the
rates or improve the supply quality.
During the month end you can assist stores for the month end inventory and
other reports whatever possible by you.
Your valuable comments and suggestions always welcome to improve the
manual.

MONTH END REPORT

MONTH END FOOD COST
RECONCILIATION REPORT
A
B

Opening Stock
ADD : Purchases During the
Month

GUIDE LINES
Stores Stock + Kitchen Stock

Cash Purchases

Credit Purchases
LESS : Goods Returned to
Suppliers

Total Stock Value

LESS : Closing Stock

Consumption for the Month

LESS : TRANSFERS
a) Non - chargeable KOT's
b) Staff Cafeteria
c) Kitchen to Bar
d) House Use

For Complimentary

e) Spoilage/Wastage

On spoilage/wastage Report Basis

LESS :Total Transfers

ADD : TRANSFERS
a) Bar to Kitchen
b) Cafeteria to Kitchen
c) Set Menu/Banquet Soft Drinks

ADD :Total Transfers

NET FOOD COST

NET FOOD SALES

FOOD COST %

MONTH END BEVERAGE

COST RECONCILIATION
REPORT

Cost price/Food cost % can be

considered
Actual Transfer Value
Juices used in Bar for
Cocktail/Complimentary Snacks

Stores Stock + Kitchen Stock

Opening Stock
ADD : Purchases During
the Month

Wine, Brandy issued to kitchen for

cooking
For emergency it may happen
sometime
Beverages given complimentary along
with food

GUIDE LINES
Cellar Stock +Stores Stock + Bar Stock

Cash Purchases

Credit Purchases
LESS : Goods Returned to
Suppliers

Total Stock Value

LESS : Closing Stock

Consumption for the Month

LESS : TRANSFERS

Cellar Stock +Stores Stock + Bar Stock

a) Non - chargeable KOT's

b) Bar to Kitchen

Cost price/Bev. cost % can be considered

Wine, Brandy issued to kitchen for
cooking

c) House Use
d) Set Menu/Banquet Soft
Drinks

For Complimentary
Beverages given complimentary along
with food

e) Wastage/Breakage

On Wastage/Breakage Report Basis

LESS :Total Transfers

ADD : TRANSFERS
a) Kitchen to Bar

ADD :Total Transfers

NET BEVERAGE COST

NET BEVERAGE SALES

BEVERAGE COST %
MONTH END TOBACCO
COST RECONCILIATION
REPORT

A
B

Opening Stock
ADD : Purchases During
the Month

Juices used in Bar for

Cocktail/Complimentary Snacks

GUIDE LINES
Stores Stock + Bar Stock + Outlet Stock

Cash Purchases

Credit Purchases
LESS : Goods Returned to
Suppliers

Total Stock Value

LESS : Closing Stock

Consumption for the Month

LESS : TRANSFERS

Stores Stock + Bar Stock + Outlet Stock

a) House Use

For Complimentary

b) Wastage/Spoilage

On spoilage/wastage Report Basis

LESS :Total Transfers

NET TOBACCO COST

NET TOBACCO SALES

TOBACCO COST %

STORES ANALYSIS REPORT

Food Inventory Value in hand
No. of days Food Inventory In Hand
Beverage Inventory In Hand
No. of days Beverage Inventory In Hand
Cigarette Inventory in Hand
No. of days Cigarette Inventory In Hand
Guest Supplies Inventory In
hand
No. of days Guest Supplies Inventory In Hand
Cleaning Supplies Inventory In hand
No. of days Cleaning Supplies Inventory In Hand
Printing & Stationary Inventory In Hand
No. of days Printing & Stationary Inventory In Hand

MONTH
Purchase Reconciliation Statement

Opening Stock
Guest Supplies
Cleaning Supplies
Printing & Statioanry
Paper Supplies
Total Value
ADD
Purchases During the month
Guest Supplies
Cleaning Supplies
Printing & Statioanry
Paper Supplies
Total Value
LESS:
Closing Stock
Guest Supplies
Cleaning Supplies
Printing & Statioanry
Paper Supplies
Total Value

Last
Month
Amount

This
Month
Amount

Consumption for the month

Guest Supplies
Cleaning Supplies
Printing & Statioanry
Paper Supplies
Total Value
Department wise Distribution
Front Office
House Keeping
Food & Beverage Service
Food & Beverage Production
Kitchen Stewardering
Staff Canteen
Repair & Maintenance
Sales & Marketing
Accounts & Administration
Total Value
Average per day value Consumption

"Learning is a lifetime process, but there comes a time when we must

stop adding and start updating." ~~~ Robert Brault

ACCOUNTS & ADMINISTRATION

Financial Accounting Concerned with the Profit & Loss Account, Balance
Sheet, and fund flow, cash flow etc., mainly for the external parties outside
the organizations.
Cost Accounting is concerned with cost accumulation for stock valuations
and meets the requirements of external reports.
Management accounting relates t the provision of appropriate information
for people within the organization to help them make better decision.
Management requires information quickly if it is to act on it. Consequently
Management reports on various activities may be prepared at daily, weekly
and monthly basis.
In the hotels month end Profit & Loss Account prepared by accounts
department by collecting various information from the entire department.
Normally it is called Report Back.
Other important MIS Reports are
1. Key Data Report
2. Statutory Payment Report
3. Statutory Returns Report
In some hotels ESI, EPF returns are prepared and submitted by either HR
Department or Consultants.
Out of the routine work, you are having special assignments like Insurance,
Licenses Renewal, etc. In some hotels HR department assist the
administration work like license renewal and statutory formalities.(Format I)
But end of the day you should aware of all the formalities and procedures.
This report will give you the glimpses of the performance of your hotel.

MONTH END REPORT

KEY DATA REPORT

MTD
BUDGET

NET REVENUE
GOP
GOP % TO Net Revenue
Room Nights sod
ARR
Occupancy %
REVPAR
RATIOS
Net Revenue to Net Room Revenue
Net Revenue to Net F & B Revenue
Net Revenue to Net MOD Revenue
Net Room Revenue to Net F & B Revenue
Room cost per Occupied room
Room cost Per day
Food cost %
Bar Cost %
Total Outstanding
Average collection Period

ACTUAL

YTD
VARIANCE

BUDGET

ACTUAL

GOLY
VARIANCE

STATUTORY PAYMENT REPORT

1
2
3
4
5
6
7
8

TDS - PAYMENTS
Service Tax
Provident Fund
Employee State Insurance
Luxury Tax
Value Added Tax
Professional Tax
Other Payments - if any,

1
2
3
4
5

STATUTORY COMPLIANCES
REPORT
Luxury Tax Return
VAT Return
EPF Return
ESIC Return
TDS Return

For the
Month

Remitted On

For the
month

Submitted
On

Let me have the best solution worked out. Dont argue the matter.
The difficulties will argue for themselves
Winston Churchill

HUMAN RESOURCES
The Human resources are the companys most important asset, Called
Human capital: The collective knowledge, skills and abilities of an
employee.
Every employee must therefore be willing to: 1) learn; 2) communicate; 3)
be disciplined; 4) get involved; and 5) change in order to maximize gains..
Management must also be able to support by motivations, rewards, and
incentives to encouraging all employees to contribute in their own ways.
Talent management: Broadly defined as the implementation of an
Integrated strategies or systems designed to increase workplace productivity
by developing improved processes for attracting, developing, retaining and
utilizing people with the required skills and aptitude to meet current and
future business needs
COLA (cost-of- living adjustment): Pay adjustment given to employees
regardless of their performance or company profitability; usually linked to
inflation; also referred to as a standard percent rise.
Human resource (HR) audit: A formal research effort that evaluates the
current state in an organization.
This month end report will help you to analysis and understand the
consequence of your department activities.
Your valuable comments and suggestions always welcome to improve the
manual.

MONTH END REPORT

Sanctioned

Actual

Recruitment

Termination

Resigned

No
Intimation

Department wise Manpower

Strength
Rooms
Food & Beverage
Admin & General
Marketing
Repair & Maintenance
Health club
Training
Total
Department wise Manpower Cost

MTD
BUDGET

ACTUAL

BUDGET

ACTUAL

BUDGET

ACTUAL

YTD
VARIANCE

BUDGET

ACTUAL

VARIANCE

BUDGET

ACTUAL

VARIANCE

BUDGET

ACTUAL

VARIANCE

Rooms
Food & Beverage
Admin & General
Marketing
Repair & Maintenance
Health club
Training
Total
MTD
Department wise PTER Expenses

YTD
VARIANCE

Rooms
Food & Beverage
Admin & General
Marketing
Repair & Maintenance
Health club
Training
Total
MTD
Total Manpower Cost

YTD

Rooms
Food & Beverage
Admin & General
Marketing
Repair & Maintenance
Health club
Training
Total
MTD

YTD

VARIANCE

Department wise Manpower Days

Cost

BUDGET

ACTUAL

BUDGET

ACTUAL

VARIANCE

BUDGET

ACTUAL

VARIANCE

BUDGET

ACTUAL

VARIANCE

Rooms
Food & Beverage
Admin & General
Marketing
Repair & Maintenance
Health club
Training
Total
ANALYSIS
TOTAL MANPOWER STRENGTH
TOTAL MANPOWER COST (Incl.
PTER)
Average Manpower cost Per Staff
Average Manpower cost per day
Total Manpower cost % to Net
Revenue

MTD

YTD
VARIANCE

Remarkable performance moves us to act, makes us feel good, causes

us to laugh and stimulate us to think

MAINTENANCE
You are the one of the main department to upkeep the hotel image.
The right and effective maintenance has a direct relation with cost control
and effective operation.
You have to prepare the utilities report, (Heat, Light & Power) to justify the
consumption of electricity, Diesel & Water which are essential in the hotel
day to day operation.
Try to install sub meters wherever its required to control the cost.
As per the norms of the hotel industry 6% of the Revenue provided for the
Repair & Maintenance.
By ensuring proper routine maintenance, preventive maintenance and
Annual Maintenance contract you can monitor your department cost.
LPG Cylinders are maintained by your department, whenever you are
receiving and returning the cylinders to be weighed and entered in the
register. In the month end you have to take the inventory of the available gas
cylinders and that should be deducted from the purchases and opening stock.
Your valuable comments and suggestions always welcome to improve the
manual.

MONTH END REPORT

MAINTENANCE DEPARTMENT
ELECTRICITY CHARGES
UNITS GENERATED - METER I
UNITS GENERATED - METER II
TOTAL COST
AVERAGE PER DAY COST
AVERAGE PER OCCUPIED ROOM
COST
DIESEL
LTRS. CONSUMED - GENSET I
LTRS. CONSUMED - GENSET II
TOTAL COST
AVERAGE PER DAY COST
AVERAGE PER ROOM COST
DIESEL
LTRS. CONSUMED - BOILER I
LTRS. CONSUMED - BOILER II
TOTAL COST
AVERAGE PER DAY COST
AVERAGE PER OCCUPIED ROOM
COST
ELECTRICITY CONSUMPTION
DETAILS
RECEPTION
GARDEN & STREET LIGHT
BAR & PUB
VEG A/C
KITCHEN EXHAUST
CHILLER PLANT
COLD ROOM
LAUNDRY EQUIPMENT
WATER
KL CONSUMED
AVERAGE PER DAY COST
AVERAGE PER OCCUPIED ROOM
COST
KL CONSUMED - LAUNDRY
AVERAGE PER DAY COST
AVERAGE PER OCCUPIED ROOM
COST

MONTH
FOR THE MONTH
UNITS

AMOUNT

FOR THE YEAR

UNITS

AMOUNT

L.P.G CONSUMPTION
OPENING STOCK
ADD ; PURCHASES
TOTAL
LESS : CLOSING STOCK
CONSUMPTION

Instead of thinking about where you are, think about where you want
to be. It takes twenty years of hard work to become an overnight
success.

SECURITY
The Security in the hotel industry is great concern for the hotel management.
The security department is not limited to prevent the theft and trespassing.
They are taking care of the hotel property, staff, as well as the guest
whenever required.
They are also having additional responsibilities like first aid, fire fighting
etc. Now days hotels are appointing ex service man/Ex. Police Officials as a
Security Office and report thro HR Manager to General Manager.
But as Accounts Department concern about the reports for the pending
Returnable Gate Passes in the month end. (Format Given)
Your valuable comments and suggestions always welcome to improve the
manual.

RETURNABLE GATE PASS PENDING DETAILS

Gate
Pass
No.

Prepared By

Particulars

MONTH

Qty.

Sent
On

Checked
By

To be
Returned
On

Taken
By

Remark By concern
Dept. HOD.

HOD Sign

Now that, my house has been burned down, I have a better view of
the sky
- Zen saying..

Conclusion
This manual has been compiled and prepared from the experience and the
sources. Proper care has been taken to ensure the accuracy of the
information in this manual. But it is possible that errors may still be
occurred.
Your valuable comments and criticize are always welcome.
Basically, I am from the Accounts and Administration functions in the hotel
industry, having more than 20 years experience.
Mainly I discussed about the interdepartmental function related with
Accounts department. But sometimes, you may think, I exceeded the limit. If
you feel so, I am sorry for that.
But I am respecting your valuable comments and ideas to improve this
manual.

Thanks
A.S.MOHAN