In preparation for the balancing step of the Night Audit, you have the following balance sheets information.

Batch and tally each department (charges and payments)

Front Office Charges

Charge Shift A (P) Shift B (P) Total
Telephone 672.80 786.50
Paid Outs[ tips] 72.00 18.90
Laundry / Dry Cleaning 145.65 256.90
Room Service Beverages 976.45 1,089.50
Room Service Food 1,245.05 890.35
Gift Shop 789.30 678.00
Mini-Bar 450.70 23.90

Front Office Payments

Payment Shift A (P) Shift B (P) Total
Visa 8,900.75 2,450.50
MasterCard 700.90 3,900.00
American Express 4,096.00 3,007.10
Cash 2,867.90 1,987.40

Restaurant Revenue
Charge Breakfast (P) Lunch (P) Dinner (P) Total
Food 345.90 1,567.95 2,890.00
Beverage 650.80 1,095.90

Restaurant Payments
Payment Breakfast (P) Lunch (P) Dinner (P) Total
Visa 105.85 785.30
MasterCard 56.35
American Express 456.25 1,080.75
 Cash 89.60 236.10 890.00

Computer Totals for each department

Department Total Answer Difference
Telephone 1,459.30
Room Service Beverages 2,205.95
Room Service Food 2,135.40
Gift Shop 1,267.60
Laundry/ Dry Cleaning 402.55
Mini-Bar 474.90
Restaurant Food 4,803.85
Paid Outs [ TIPS] 90.90
Restaurant Beverage 1,546.65
Visa Card 12,242.40
MasterCard 5,057.25
American Express 8,964.20
Cash 6,071.00

Discussion questions:

• Do all departments balance? If not, which ones are out of balance?

• How might you track where an error lies?

The following grid represents all the transactions for a shift at the Hotel.
Using this information complete the posting sheet provided and balances the shift.

Hotel Independent
Accommodation Charges:
• Standard [single] P130 per night
• Deluxe [double] P180 per night

Balances Brought Forward

Room 1101 Mr/Mrs Bai P1,750
Room 1103 Mr/Mrs Chang P2,265
Room 1105 Mr Taylor P3,200
Breakfast charges
Room 1101 Mr/Mrs Bai P3,200
Room 1103 Mr/Mrs Chang P2,400
Room 1105 Mr Taylor P1,600
Telephone Charges
Room1103 Mr/Mrs Chang P2,370
Room 1105 Mr Taylor P1,260
• Mr Yothii checks into Room1104 and pays P250.00 advance deposit on his account
Meal Charges
Room 1101 Food P3,800 Beverage P1,600
Room 1103 Food P3,690 Beverage P 1,250
Room 1104 Food P 4,200
• Mr & Mrs Yamada checks into Room 1102 and pay P30,000 security deposit on their account, as they are paying in cash
Telephone Charges
Room 1101 P1,230
Room 1102 P 3,200
Room 1104 P 8,500
 Room 1105 P1,100
• Mr Yothii needs P 5,600 cash paid out to purchase snacks from the Foyer vending machine
• Mr Yamada purchases goods to the value of P 1,250 from the Gift Shop charges them to his room
Angliss Restaurant Charges
Room 1101 Food P 5,200 Beverage P 2,600 Tip P 800
Room 1102 Food P 3,900 Beverage P 1,450
Room 1103 Food P 8,600 Beverage P 5,600 Tip P 1,200
Room 1104 Food P 2,660 Beverage P 600
Room 1105 Food P 1,600 Beverage P 350 Tip. P 500
• Room 1103 check out after dinner, they are charged a Day Use fee of P 8,000 and Settle their account with American Express
• Mrs. Bai pays P 20,000 on her account using American Express
 Manual Posting Sheet

ROOM # 1101 1102 1103 1104 1105 1106 1107 TOTAL

GUEST NAME
Brought Forward

Accommodation

Breakfast
Meal charges
Food
Meals charges
Beverage
Restaurant Food
Restaurant Beverage
Telephone
Paid Outs
Misceleneous

TOTAL

Cash
Credit Card
City Ledger
Carried Forward

TOTAL
Calculating Occupancy
Occupancy figures and average spends are generated by a PMS but it is always useful to know how to calculate these manually.
From the information given in the chart, calculate:

• Occupancy levels per night

• Average room rate per night.

Front office Statistics

Rooms Occupancy Total rooms Average

Day Occupancy
Available as a % revenue room rate
• 106 @ P1000
Wednesday 300
• 112 @ P 800
• 40 @ P 1000
Thursday 300
• 70 @ P 800
• 50 @ P 1000
Friday 300
• 80 @ P 800
• 190 @ P 1000
Saturday 300
• 100 @ P 800
• 190 @ P 1000
Sunday 300
• 100 @ P 800

Discussion questions:

• What is the highest occupancy percentage?

Which day had the highest average room rate?