FRONT OFFICE SERVICES

z
CONDUCT
NIGHT AUDIT
z
LEARNING OUTCOMES:

1. Monitor Financial Transactions

2. Complete Routine Records and

Reports
z
ASSESSMENT CRITERIA: MONITORING
FINANCIAL TRANSACTIONS

1. Check transactions to ensure that they have been carried out in

accordance with the establishments’ procedures.

2. Check balances prepared by others to ensure that they are

accurate and in accordance with establishment procedures.

3. Identify and resolve financial discrepancies according to level of

responsibility.

4. Implement financial systems and financial control system in

accordance with establishment procedures.

5. Monitor systems and provide feedback to appropriate

management on possible improvements.
z
ASSESSMENT CRITERIA: COMPLETING
ROUTINE RECORDS AND REPORTS

1. Complete Routine records and

reports accurately within
designated timelines.
2. Forward reports promptly to the
appropriate person/department.
z
FRONT OFFICE RECORDS AND
REPORTS
May include but are not limited to:
1. Occupancy

2. Room rates

3. Arrivals and departures

4. Sales performance

5. Breakdown by department
z
FRONT OFFICE RECORDS AND
REPORTS
6. Commission earnings
7. Supplier activity
8. Sales returns
9. Commercial account activity
10. Foreign currency activities
z
FRONT OFFICE TRANSACTIONS

May include but are not limited to:

1. Food and beverage

2. Mini bar

3. Laundry and other services

4. Inter-departmental vouchers
z
DISCREPANCIES

May include but are not limited to:

1. Incorrect posting

2. Errors in guest folios

3. Computer errors

4. Errors in source documentation

z
FINANCIAL SYSTEMS

May include but are not limited to:

1. Petty cash

2. Floats

3. Debtor control

4. Banking procedures
z
FUNCTIONS OF NIGHT AUDIT
1. Verify posted entries to guest and non guest
accounts

2. Balance all front office accounts

3. Resolve room status and rate discrepancies

4. Monitor guest credit limits

5. Produce operational and managerial

accounts
z
JOB DESCRIPTION OF THE NIGHT
AUDIT PROCESS

▪ The night audit requires attention to accounting detail, procedural

controls and guest credit restrictions.

▪ The night auditor shall track record of room revenues, occupancy

percentages and other standard operating statistics.

▪ The night auditor prepare a summary of cash, check, and credit

card activities that occurred in the front desk office department on a
daily basis

▪ Under manual, a daily transcript and supplementary transcript are

used to track daily transactions of guest and non guest accounts
z
ROLE OF NIGHT AUDITOR
▪ 1. The night auditor performs cross referencing by
comparing the data in different folios against (Point of
Sales) POS outlet daily reports, housekeeping room
status report.

▪ 2. The night auditor should come up with the guest,

non guest and departmental accounts.

▪ 3. The night auditor shall compare all credit limits of

guests and non guests accounts with credit card
floor limits, hotel house limits, guest’s status and
reputation.
z
STEPS OF THE NIGHT AUDIT
PROCESS
1. Complete outstanding posting

2. Reconcile room status discrepancies

3. Balance all departmental accounts

4. Verify no show reservations

5. Post room rates and taxes

6. Prepare required reports

z
STEPS OF THE NIGHT AUDIT
PROCESS (cont…)

7. Prepare required reports

8. Prepare cash receipts for deposit
9. Clear or back up the system
10. Distribute reports
z