Visitor Tabular Ledger(V.T.

L) 
                                   V.T.L is one of the important ledger maintained by front
office cashier in order to keep the record of all the transaction of the guest during
his/her stay in the hotel. V.T.L is generally made for each guest who check-in to
the hotel and use the hotel facilities. This sheet is prepared daily basis by front
office cashier. After the completion of billing procedure, each day transaction is
carried out by a night auditors. The account of guest is calculated and carried
down in a new ledger for the next date which is usually close when the guest
checkout from the hotel.

Importance and purpose of V.T.L :

 It shows the total sales of each outlet in a hotel.

 It shows the over all sales of hotel in a particular day.
 It shows the types of service used by the guest.
 It shows the cash deposit made by the guest and also the credit balance.
 It shows the cash paid by the guest during their stay and also the discount
offered to them.
 It shows the total balance of the guest transferred  to a city ledger.
 It shows the total transaction of a particular guest in a particular day.
Posting procedure of V.T.L :-
1. Always use capital or block letter and use ink or ball pen for writing the
name of the guest.
2. Details about the guest information should be written legible after the
registration of the guest such as pax, plan , tariff, etc.
3. Use dashes where there is no transaction or figure.
4. All the transactions should be entered as per the bills or voucher sent by the
outlets.
5. Enter total amount in the respective debit and credit column.
6. Guest charges for different service are written in the respective columns as
per the heading.
7. Cash advance or deposit made by the guest is written in the guest account
under cash deposit column.
8.  Guest amount or charges are written under the column "city ledger", if the
guest do not settle bills during check-out. Generally these types of guests are from
company or travel agency.
9. If the guests amount is paid by other party or guest, the amount is written
under transfer column, which includes debit and credit.
10. Calculate the sub-total from all the charges under individual after adding
the tax and vat.
11. Grand total is carried out after adding or reducing from balance brought
forward in the daily total.
12. In allowance column, amount are written for those guest who are provided
amount from the hotel.
13. Last balance column in the V.T.L under the column balance b/d or c/d and
respective debit and credit column.