HTM 275

1
Chapter 13

• HTM 275
• Night Audit

2
Daily Cycle

• Hotels Never Close / Business Never Stops
• Normal Shifts
• 700 300 / Check out, Prep for Arrivals
• 300 1100 / Check in
• 1100 700 / Post Reconcile charges, Prep for
  Departures
• Front Desk Accounting Guest Ledger Accounting
• Guest Ledger Accounts Receivable
• Reconciliation
• Make sure all Guest Ledger activity is posted
• Make sure it is posted correctly.

3
Charge Trail

• Initiated and Recorded at POS
• Point of sale
• POS communicates with front desk
• Hardcopy or electronically (PMS)
• Property management system
• At shift end, POS reconciles charges
• Control sheet to the front desk
• Front desk posts charge to guest folio
• Account receivable guest ledger

4
Night Audit Reconciliation

• Post room charges
• Total folios
• Copy folios to transcript
• Prove transcript columns to control sheets
• Crossfoot the transcript
• Find errors and correct transcript
• Complete daily reports