Conduct a night audit

D1.HFO.CL2.06

Activities for Students

(Photocopy activity sheets for each student)
Class activity 1
(Refer to PowerPoint slide 7)
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 ($) Shift B ($) 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 ($) Shift B ($) 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 ($) Lunch ($) Dinner ($) Total

Food 345.90 1,567.95 2,890.00
Beverage 650.80 1,095.90

Restaurant Payments

Payment Breakfast ($) Lunch ($) Dinner ($) Total

Visa 105.85 785.30
MasterCard 56.35
American Express 456.25 1,080.75
Cash 89.60 236.10 890.00

Conduct a night audit D1.HFO.CL2.06 Page 1

Activities for Students
Computer Totals for each department

Department Total
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?

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Activities for Students
Class activity 2
(Refer to PowerPoint slide 15)
How would you process the following transactions? Where applicable, state whether the transaction is a credit or a debit.
For example, a charge posted to a guests account also registers on the corresponding department account. The charge is a debit and will
increase the guest’s account and increase the department account.

Transaction type Source document required? Debit Or Credit

Mr Ng wants to pay $200.00 onto his account with his Visa card Credit Card Receipt Credit

Manager has a supplier to lunch [ 4 guests] $240.00

The porter purchases theatre tickets for Mr & Mrs Hui at value $75.00 each

A party of six dines in the restaurant and pay with Cash:

Food $259.00
Beverages $87.00
They leave a tip of $15.00.

Mrs Thaing has left a $10 tip on her American Express card after paying her account.

Mr & Mrs Lee incurred the following charges:

Spa $160.00
Room service $76.00
Room charge $230.00.
Mr Shah incurred the following charges:
Valet parking $27.00
Accommodation $200.00
Internet charge: $ 3.00.

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Activities for Students
Class activity 3
(Refer to PowerPoint slide 23)
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] $130 per night
Deluxe [double] $180 per night

Balances Brought Forward

Room 1101 Mr/Mrs Bai $170.50

Room 1103 Mr/Mrs Chang $226.50

Room 1105 Mr Taylor $320
Breakfast charges

Room 1101 Mr/Mrs Bai $32.00

Room 1103 Mr/Mrs Chang $ 24.00
Room 1105 Mr Taylor $16.00/
Telephone Charges

Room1103 Mr/Mrs Chang $23.70

Room 1105 Mr Taylor $12.60
Mr Yothii checks into Room1104 and pays $250.00 advance deposit on his account.

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Activities for Students
Meal Charges

Room 1101 Food $38.00 Beverage $16.00

Room 1103 Food $36.90 Beverage $ 12.50
Room 1104 Food $ 42.00
Mr & Mrs Yamada checks into Room 1102 and pay $300 security deposit on their account, as they are paying in cash.
Telephone Charges

Room 1101 $12.30

Room 1102 $ 3.20
Room 1104 $ 8.50
Room 1105 $ 11.00
Mr.& Mrs Bai receive a delivery of Chocolates to be charged at $25.00 to their room account
Mr Yothii needs $ 5.60 cash paid out to purchase snacks from the Foyer vending machine
Mr Yamada purchases goods to the value of $ 12.50 from the Gift Shop charges them to his room.
Angliss Restaurant Charges

Room 1101 Food $ 52.00 Beverage $ 26.00 Tip $ 8.00

Room 1102 Food $ 39.00 Beverage $ 14.50
Room 1103 Food $ 86.00 Beverage $ 56.00 Tip $ 12.00
Room 1104 Food $26.60 Beverage $6.00
Room 1105 Food $16.00 Beverage $3.50 Tip. $ 5.50
Room 1103 check out after dinner, they are charged a Day Use fee of $ 80.00 and Settle their account with American Express
Mrs. Bai pays $ 200.00 on her account using American Express.

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Activities for Students
 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
Sundries

TOTAL
Cash
Credit Card
City Ledger
Carried Forward
TOTAL

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Activities for Students
Cashier Name Department/Shift
Signature Date
Float Count Contents of Banking Envelope
Notes Notes
$100.00 $500 $100.00
$50.00 $300 $50.00
$20.00 $400 $20.00
$10.00 $400 $10.00
$5.00 $200 $5.00
Coins Coins
$2.00 $100 $2.00
$1.00 $50 $1.00
.50 $20 .50
.20 $20 .20
.10 $5 .10
.05 $5 .05
Total cash
Cheques
Travellers Chqs
Vouchers
Foreign Currency
EFTPOS

Float Total $2,000

Total Enclosed
Amount Due (Till Reading)
Difference

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Activities for Students
Class activity 4
(Refer to PowerPoint slide 25)
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 @ $100
Wednesday 300
112 @ $80
40 @ $100
Thursday 300
70 @ $80
50 @ $100
Friday 300
80 @ $80
190 @ $100
Saturday 300
100 @ $ 80
190 @ $100
Sunday 300
100 @ $ 80

Discussion questions:
What is the highest occupancy percentage?
Which day had the highest average room rate?

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Activities for Students
Class activity 5 – Foreign Currency Exchange
(Refer to PowerPoint Slide 20)

How much EURO currency

How much local currency would be
exchanged for each of the following
foreign currency amounts?
How much in USA currency would be
would be exchanged for each of
Amount in local currency exchanged for each of the following
the following foreign currency
foreign currency amounts?
amounts?

NZD $150.00
New Zealand
USD $1200.00
United states of America
AUD $75.00
Australian
CAN $300.00
Canada
SGD $150.00
Singapore
YEN 10,000
Japan
EURO $600.00
Europe
UAE Dirham 400.00
United Arab Emirates
GBP [British pounds ] £400.00
United Kingdom

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Activities for Students