All

About
Night Audit

Transaction CONDUCT NIGHT AUDIT

Unid Code:NATA/FO/07
Balancing
Report&
Balance

Cashiering

The
Systeml
Monitoring

Discre
pancies
Completing
Rpt

Distributing

End
 All
About
Night Audit Checking transaction
Transaction
documents
Balancing
To prepare the night audit it is necessary
to read and check the following:
Report&
Balance

Cashiering
• room revenue
• food and beverage sales
The
Systeml
Monitoring
• laundry sales
Discre
pancies • drug store
Completing
Rpt • miscellaneous charge
Distributing
• paid-out
End • total debit and total credit
• front office cashier report.
 All
About
Night Audit

Transaction Balancing transactions

Balancing
Report&
Balance The following applies to the checking of all
Cashiering transactions:
The • a. Department key credit:
Systeml
• paid-out cashier
Monitoring

Discre
• paid front office cashier.
pancies • b. Department key rebate:
Completing
Rpt
• see list of voucher rebate.
Distributing
• c. Miscellaneous credit:
• pick-up from list of voucher miscellaneous credit.
End
 All
About
Night Audit Checking report and
Transaction
balance sheet
Balancing
Report&
Balance
1. Room sales recapitulation sheet.
Cashiering 2. Summary of:
The
• food sales
Systeml • beverage sales
Monitoring
• room service sales
Discre
pancies • banquet sales
Completing • drug store sales
Rpt
• service charges and tax for outlet sales.
Distributing
3. List of voucher laundry.
End 4. List of voucher, transportation, telephone and other.
5. Paid-out.
 All
About
Night Audit

Transaction Cashiering activity

Balancing
Report&
Balance The responsibilities of the cashier:
Cashiering
• to prepare the guest bill
The
Systeml • to receive payment
Monitoring

Discre
• to transmit the balance of the money received
pancies
Completing
• to pay out money
Rpt
• to close the bill.
Distributing

End
 All

Financial system
About
Night Audit

Transaction

Balancing Procedure for checking vouchers:

Report& 1. Separate all of the vouchers into their respective departments.
Balance
2. Consider each department’s voucher.
Cashiering 3. After verifying each of the corrections with the departments they
The affect, total the corrected vouchers on an adding machine.
Systeml 4. Re-check the vouchers for confirmation of corrections.
Monitoring 5. If the tape, does not agree with either figure, check to find the error
Discre before proceeding.
pancies 6. In a computerised system, revised individual reports can be printed
Completing after the correction and adjustments have been made.
Rpt

Distributing These procedures can be different according to the standard operating

procedures of each company or enterprise.
End
 All

Monitoring and reporting

About
Night Audit

Transaction
1. The balance brought forward is compared with the balance forwarded of
the transcript.
Balancing
2. The total of the room sales is compared with the room count sheet (room
Report& charges are checked in detail with the room rack).
Balance
3. The total of the bar sales is compared with the total charges reported by
Cashiering the bar cashiers.
The
4. The total of the restaurant sales is compared with the total charges
Systeml
reported by the restaurant cashier.
5. The total of the laundry is compared with the totals appearing in the sales
Monitoring journal of these departments.
Discre 6. The total of the cash disbursements is compared with the total cash
pancies payments recorded on the front office cash sheet.
Completing 7. The total charge is compared with the sum of the totals of all proceeding
Rpt columns.
8. The total of the cash charge is compared with the receipts recorded on
Distributing the front office cash sheet.
9. The total of the allowances is compared with the total of the allowance
End vouchers made out during the day.
10. The total of the balance forwarded is proved by taking the difference
between the totals of the debit and credit columns.
 All
About
Night Audit Discrepancies procedure
Transaction
Complimentary rate
Balancing A room provided to the guest at no charge. This is normally done as a
Report&
promotion of business and/or goodwill:
Balance • procedure, must be approved by general manager/front office
Cashiering
manager
• reduced off total room sales.
The
Systeml Late charge
Monitoring
A charge sale, posted after the guest has checked out, that required a
late charge billing:
Discre • responsibility of front office cashier and outlet cashier
pancies
• first, before closing bill the front office cashier checks with the outlet
Completing
Rpt
cashier
• and recheck to expedition book.
Distributing
Sleep-Out
A hotel guest who sleeps out of the Hotel, but the room charges are
End continued until date of departure unless an agreement has been pre-
arranged for the period of sleep-out to be charged at a lesser rate or
not charged.
 All

Completing financial
About
Night Audit

Transaction
reports
Balancing
Daily sales report:
Report&
Balance
• room occupied % ( to day, to date)
• name of outlet sales
Cashiering
• number of seats
The • number of covers to day, to date
Systeml
• average sales per cover to day
Monitoring
• average sales per cover to date
Discre
pancies • seats turn over to day
Completing • seats turn over to date.
Rpt Night auditor report:
Distributing
• outlet sales
• charge sales
End • total credit
• cash collected
• balance.
 All
About
Night Audit

Transaction Distributing reports

Balancing
Report&
Balance
The daily Sales Reports are signed by the Income
Cashiering
Auditor and then approved by Accounting
The
Manager before being distributed to the
Systeml following:
Monitoring
• general manager
Discre
pancies • executive assistant manager
Completing
Rpt • food and beverage manager
Distributing • front office manager
End
• accounting manager
• marketing manager.
 All
About

Coution !!!
Night Audit

Transaction

Balancing • Small person is talk about other pople

Report&
Balance • Middle one is talk about goods/things
Cashiering • High person is talk about idea
The
Systeml ……think it and decide it which one you
Monitoring are ?
Discre
pancies
Completing

• Good Luck
Rpt

Distributing

End