{"id":2522,"date":"2020-06-15T10:37:25","date_gmt":"2020-06-15T09:37:25","guid":{"rendered":"http:\/\/ihmnotessite.com\/?page_id=2522"},"modified":"2020-06-15T11:18:38","modified_gmt":"2020-06-15T10:18:38","slug":"auditing-audit-night-front-office","status":"publish","type":"page","link":"https:\/\/ihmnotessite.com\/index.php\/home\/hmct-notes\/bhmct-2nd-year\/front-office-4th-sem\/auditing-audit-night-front-office\/","title":{"rendered":"NIGHT AUDITING"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2522\" class=\"elementor elementor-2522\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cf8186d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cf8186d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-26fadaa\" data-id=\"26fadaa\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8ea2f0f elementor-widget elementor-widget-image\" data-id=\"8ea2f0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"690\" height=\"315\" src=\"https:\/\/ihmnotessite.com\/wp-content\/uploads\/2020\/06\/NA.jpg\" class=\"attachment-large size-large wp-image-2524\" alt=\"\" srcset=\"https:\/\/ihmnotessite.com\/wp-content\/uploads\/2020\/06\/NA.jpg 690w, https:\/\/ihmnotessite.com\/wp-content\/uploads\/2020\/06\/NA-300x137.jpg 300w\" sizes=\"(max-width: 690px) 100vw, 690px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d9e5386 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d9e5386\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-162f47d\" data-id=\"162f47d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e79eae5 elementor-widget elementor-widget-text-editor\" data-id=\"e79eae5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h1><span style=\"color: #000000;\">INTRODUCTION<\/span><\/h1><p><span style=\"color: #000000;\">Auditing is a process of conducting financial inspection of the organization, Where the night auditor reviews all financial activities of the hotel that has taken place in one day.<\/span><\/p><p><span style=\"color: #000000;\">For a hotel business, the finance management starts auditing at the front office. Accurate posting of transactions on the guest folios start at the front office, which is further carried to the back-office accounting department. The guest accounts are counter-checked on a daily basis during auditing.<\/span><\/p><p><span style=\"color: #000000;\">The auditing process for the day is generally conducted at the end of the day during the following night, hence the name \u2018Night Audit\u2019. It can be performed by the conventional method of using papers, receipts, vouchers, coupons, and files. But performing audit using modern PMS systems is easy, fast, and efficient.<\/span><\/p><h2><span style=\"color: #000000;\">DUTIES OF AUDITOR<\/span><\/h2><p><span style=\"color: #000000;\">The night auditor performs the following steps during night audit activity \u2212<\/span><\/p><ul><li><span style=\"color: #000000;\">Posting accommodation and tax charge<\/span><\/li><li><span style=\"color: #000000;\">Accumulating guest service charges and payments<\/span><\/li><li><span style=\"color: #000000;\">Settling financial activities of various departments<\/span><\/li><li><span style=\"color: #000000;\">Settling the account receivables<\/span><\/li><li><span style=\"color: #000000;\">Running the trial balance for the day<\/span><\/li><li><span style=\"color: #000000;\">Preparing the night audit report<\/span><\/li><\/ul><p><span style=\"color: #000000;\"><strong>Apart from the basic audit activities listed above, the night auditor carries out the following responsibilities \u2212<\/strong><\/span><\/p><ul><li><span style=\"color: #000000;\">Taking over from the last shift.<\/span><\/li><li><span style=\"color: #000000;\">Checking-in or checking-out the guests after 11:00 pm at night.<\/span><\/li><li><span style=\"color: #000000;\">Registering the guests.<\/span><\/li><li><span style=\"color: #000000;\">Allocating accommodations to the newly checked-in guests.<\/span><\/li><li><span style=\"color: #000000;\">Settling transactions in the newly created guest accounts.<\/span><\/li><li><span style=\"color: #000000;\">Verifying guest folios.<\/span><\/li><li><span style=\"color: #000000;\">Verifying room status report.<\/span><\/li><li><span style=\"color: #000000;\">Balancing all paperwork with the accounts in the PMS.<\/span><\/li><li><span style=\"color: #000000;\">Remaining liable for security of the premises.<\/span><\/li><li><span style=\"color: #000000;\">Handling guest accommodation keys.<\/span><\/li><li><span style=\"color: #000000;\">Taking backup of the PMS generated reports.<\/span><\/li><li><span style=\"color: #000000;\">Preparing lists of expected guest arrivals for the next day.<\/span><\/li><li><span style=\"color: #000000;\">Closing financial activities for a day.<\/span><\/li><li><span style=\"color: #000000;\">Starting financial activities for the next day.<\/span><\/li><li><span style=\"color: #000000;\">Receiving and recording bank deposits.<\/span><\/li><\/ul><h2><span style=\"color: #000000;\">OBJECTIVES OF AUDIT<\/span><\/h2><ul><li><span style=\"color: #000000;\">The objective of night audit is to evaluate the hotel\u2019s financial activities. <\/span><\/li><li><span style=\"color: #000000;\">Night audit not only reviews guest accounts by checking credits and debits but also tracks the credit limits of the guests and tallies projected and actual sales from various departments. <\/span><\/li><li><span style=\"color: #000000;\">Night audit reviews daily cash flow into and out of the hotel\u2019s account.<\/span><\/li><li><span style=\"color: #000000;\">Night audit has a large significance in hotel business operations. <\/span><\/li><li><span style=\"color: #000000;\">The management body refers night audit report to plan future goals and control the expenses. <\/span><\/li><li><span style=\"color: #000000;\">The managers can react immediately on the acquired information.<\/span><\/li><\/ul><p><span style=\"color: #000000;\"><strong>For the night auditor, some of the steps in the night audit process are \u2013<\/strong><\/span><\/p><h2><span style=\"color: #000000;\"><b>Total outstanding charge posting<\/b><\/span><\/h2><p><span style=\"color: #000000;\">Hotel night auditor needs to ensure that all guest transaction happened in a day are correctly captured, charged and posted to guest accounts.<\/span><\/p><h2><span style=\"color: #000000;\"><b>Reconcile room status<\/b><\/span><\/h2><p><span style=\"color: #000000;\">The night auditor must evaluate and analyze a particular day\u2019s\u00a0<a style=\"color: #000000;\" href=\"https:\/\/www.hotelogix.com\/reports.php\" target=\"_blank\" rel=\"noopener\">occupancy report<\/a>\u00a0and the housekeeping room status report to find out the correct occupancy status of a hotel.<\/span><\/p><h2><span style=\"color: #000000;\"><b>Verify room rates<\/b><\/span><\/h2><p><span style=\"color: #000000;\">It is mandatory to compare guest registration records with room reports to ensure rack rate and actual rates are the same.<\/span><\/p><h2><span style=\"color: #000000;\"><b>Verify no-shows of the day<\/b><\/span><\/h2><p><span style=\"color: #000000;\">By verifying no-shows of the day in the front office console, the night auditor ensures that the no-show bills are duly charged, and the rooms are marked as \u2018available\u2019 for future dates.<\/span><\/p><h2><span style=\"color: #000000;\"><b>Balance all departmental accounts<\/b><\/span><\/h2><p><span style=\"color: #000000;\">This process of balancing all revenue center accounts is called \u2018Trial Balance\u2019 that helps in accurately posting the day\u2019s room and tax charges.<\/span><\/p><p><span style=\"color: #000000;\">The night audit process can be done manually \u2013 by pen and paper, or by using a hotel property management system (Hotel PMS). While doing the same by pen and paper is a time-consuming and tedious process that leads to multiple errors,\u00a0<a style=\"color: #000000;\" href=\"https:\/\/www.hotelogix.com\/night-audit-video.php\" target=\"_blank\" rel=\"noopener\">a Hotel PMS efficiently automates the whole process<\/a>. Take Hotelogix cloud-based Hotel PMS for example that helps you with an efficient night audit so that you can establish 100% accuracy of the process while cutting down heavily on manual intervention that may lead to errors.<\/span><\/p><h2><span style=\"color: #000000;\">VARIOUS TYPES OF NIGHT AUDIT REPORTS<\/span><\/h2><p><span style=\"color: #000000;\">In current era, the PMS helps night auditors to a great extent in auditing and generating accurate reports. below is a list of reports \u2212<\/span><\/p><ul><li><span style=\"color: #000000;\"><strong>Night Audit Accommodation Report<\/strong>\u2212 It gives a snapshot of the days when accommodations are occupied, the days when the accommodations are available, check-ins, check-outs, no-shows, and cancellations. This report can show further details for any of the items listed above.<\/span><\/li><li><span style=\"color: #000000;\"><strong>Night Audit Counter Report<\/strong>\u2212 It gives details on cash and credit card receipts and withdrawals.<\/span><\/li><li><span style=\"color: #000000;\"><strong>Night Audit Revenue Report<\/strong>\u2212 It delivers information on accommodation revenue, cancellation and no show revenue, and other POS revenue. Revenue generated through various agencies and bodies such as travel agents, corporate organizations, internet booking. etc., is also listed in this report.<\/span><\/li><li><span style=\"color: #000000;\"><strong>Night Audit Tax Report<\/strong>\u2212 Contains all the tax information on reservation revenue and other POS revenues such as VAT, luxury tax, and service tax.<\/span><\/li><li><span style=\"color: #000000;\"><strong>Cashier\u2019s report<\/strong>\u2212 It is the detailed list of cashier activity of cash influx and out flux, credit cards, and PMS totals. Cashier\u2019s report is very important part of the financial control system of a hotel. The front office manager reviews the night audit and looks for any divergences between the actual amount received and the PMS total.<\/span><\/li><li><span style=\"color: #000000;\"><strong>Manager\u2019s Report<\/strong>\u2212 It is a statistical list of previous day\u2019s occupancy. It includes details about available accommodations, occupied accommodations, sold and vacated accommodations, rack-rate, number of guests in the hotel, number of no-shows, and so on.<\/span><\/li><li><span style=\"color: #000000;\"><strong>General Manager\u2019s Report<\/strong>\u2212 Each department in the hotel is required to send daily sales report to the front office. Using their information, a departmental total report is generated for the general manager\u2019s assessment. The General Manager determines the profit-generating departments and evaluates the success of sales and marketing.<\/span><\/li><li><span style=\"color: #000000;\"><strong>High Balance Report<\/strong>\u2212 This is a detailed report about the guests who have exceeded the credit limit set by the hotel management.<\/span><\/li><li><span style=\"color: #000000;\"><strong>Ledger Balance Summary Report<\/strong>\u2212 It displays the opening and closing balances for the Advance Deposit Ledger, Guest Ledger, and City Ledger.<\/span><\/li><li><span style=\"color: #000000;\"><strong>Room Rate Audit Report<\/strong>\u2212 It lists all rates that are applied to each guest and the difference from the rack rate with the predetermined rack code.<\/span><\/li><\/ul><h2><span style=\"color: #000000;\">HOW TO BALANCE NIGHT REPORTS<\/span><\/h2><p><span style=\"color: #000000;\">Here are some formulae used to balance night audit \u2212<\/span><\/p><p><span style=\"color: #000000;\">Formula for Balancing Bank Deposit<\/span><\/p><p><span style=\"color: #000000;\">The formula for balancing bank deposit is \u2212<\/span><\/p><p><span style=\"color: #000000;\"><strong>Total Bank Deposits<\/strong><\/span><\/p><p><span style=\"color: #000000;\">\u00a0\u00a0 &#8211; Total Cash Sales<\/span><\/p><p><span style=\"color: #000000;\">\u00a0\u00a0 &#8211; Credit card received A\/R<\/span><\/p><p><span style=\"color: #000000;\">\u00a0\u00a0 \u2013 Cash received A\/R<\/span><\/p><p><span style=\"color: #000000;\">= 0<\/span><\/p><p><span style=\"color: #000000;\"><strong>Formula for Balancing Guest Ledger<\/strong><\/span><\/p><p><span style=\"color: #000000;\">The formula for balancing guest ledger is \u2212<\/span><\/p><p><span style=\"color: #000000;\"><strong>Total Revenue<\/strong><\/span><\/p><p><span style=\"color: #000000;\">\u00a0\u00a0 &#8211; Paid-outs and non-collect sales<\/span><\/p><p><span style=\"color: #000000;\">= Daily revenue<\/span><\/p><p><span style=\"color: #000000;\">\u00a0\u00a0 &#8211; Total cash income<\/span><\/p><p><span style=\"color: #000000;\">\u00a0\u00a0 &#8211; Today\u2019s outstanding A\/R income<\/span><\/p><p><span style=\"color: #000000;\">= 0<\/span><\/p><p><span style=\"color: #000000;\"><strong>Formula for Balancing City Ledger<\/strong><\/span><\/p><p><span style=\"color: #000000;\">The formula for balancing city ledger is \u2212<\/span><\/p><p><span style=\"color: #000000;\">Yesterday&#8217;s outstanding A\/R<\/span><\/p><p><span style=\"color: #000000;\">\u00a0\u00a0 + Today&#8217;s outstanding A\/R income<\/span><\/p><p><span style=\"color: #000000;\">= Total outstanding A\/R<\/span><\/p><p><span style=\"color: #000000;\">\u00a0\u00a0 &#8211; Credit card received and applied to A\/R<\/span><\/p><p><span style=\"color: #000000;\">\u00a0\u00a0 \u2013 Cash received and applied to A\/R<\/span><\/p><p><span style=\"color: #000000;\">= balance of A\/R<\/span><\/p><p>\u00a0<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>INTRODUCTION Auditing is a process of conducting financial inspection of the organization, Where the night auditor reviews all financial activities of the hotel that has taken place in one day. For a hotel business, the finance management starts auditing at the front office. Accurate posting of transactions on the guest folios start at the front [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":372,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","footnotes":""},"class_list":["post-2522","page","type-page","status-publish","hentry","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>NIGHT AUDITING - IHMNOTESSITE<\/title>\n<meta name=\"description\" content=\"Auditing is a process of conducting financial inspection of the organization. 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