Hotel Night Audit

					Chapter 5 III. The Night Audit

Night Audit
A daily comparison of
Guest and Non-guest Accounts with Revenue Center Transactions

Functions Of The Night Audit
1.
2.

Verify posted account entries
Balance all front office accounts

3.
4. 5.

Resolve room status discrepancies
Monitor guest credit restrictions Produce reports

Night Audit
The night audit focuses on two areas:
1. The discovery and correction of front office accounting Errors The creation of accounting and management Reports

2.

Night Audit
Audit Work Time
  

Time from beginning to end of night audit. “End of Day” is when the audit begins.

Transactions received during this time are held and posted once the audit is completed.

Audit Trail
 

Flow of source documents which details each step in the processing of a transaction. Use cash register tapes as a cross-reference.

Night Audit
Bucket Check
Cross check folios with housekeeping report and room rack.

Make sure all occupied rooms are charged.

Audit is complete when:
Totals for all guest, non-guest and departmental accounts are in balance.
If it is out of balance, you have to find it!!

Night Audit Process
1. Complete Outstanding Postings


First step in the night audit process Post all transactions before “End of Day”



2.

Reconcile Room Status Discrepancies


Perform a Bucket Check Errors can lead to lost revenue Not a problem in fully-automated hotels





Night Audit Process
3. Balance All Departments
Trial Balance - Balance front office accounts with
departmental transactions.

4.

Verify Room Rates & No-Shows
Room Revenue & Count Report Compares rack rate to actual rate No-shows Check Duplicates and Misspellings

Night Audit Process
5. Post Room & Tax
Semi-automated system


Post room & tax separately for every room

6.

Prepare & Distribute Reports


Distribution of reports is the final step in the night audit process.

7.

Clear or Back-Up the System
– –

Clear = Semi-automated system Back-Up = Fully-automated system

Night Audit Reports
Department Detail & Summary Report
 Verifies that all transactions were properly posted

High Balance Report
 Identifies guest and non-guest accounts that are approaching the hotel’s credit limit.

Daily Operations Report
 The most important outcome of the night audit.  Summarizes the day’s business and provides hotel operating statistics.

Mui Ne Hotel Statistics
Hotels
Allezboo Novotel Sealion

Rooms
1,922 3,813 5,146

Occ
88.1% 78.3% 70.5%

ADR
$67.03 $85.97 $88.99

Victoria
L’anmien

1,860
2,759

67.2%
70.9%

$78.74
$107.16

Common Errors Corrected During The Night Audit
Balance Pickup Errors
Incorrectly enter the folio’s previous balance Does not happen with fully automated systems

Transposition Errors
Transaction numbers are reversed Post $25 instead of $52 Subtract numbers and divide by 9 52 - 25 = 27 27/ 9 = 3 (Whole number)


				
DOCUMENT INFO
Shared By:
Stats:
views:1950
posted:4/9/2009
language:English
pages:12
Description: Drs. Agustinus Agus Purwanto, MM hold whole experience in hotel operation and hotel pre-opening. For hired email: agustinus.aguspurwanto@ehotelier.com website: www.balihospitalityservices.webs.com or www.hotelskonsultan.webs.com