Bali Hospitality Professional

Services

Drs. Agustinus Agus

Purwanto, MM
Financial Controller
E-mail:
agustinus.aguspurwanto@ehotelier.com
Web: www.hotelskonsultan.webs.com
 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. Verify posted account entries

2. Balance all front office

accounts

3. Resolve room status

discrepancies

4. Monitor guest credit

 Night Audit
The night audit focuses on two areas:

1. The discovery and correction of

front office accounting Errors

2. The creation of accounting and

management Reports
 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
 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
 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
 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
 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
 Mui Ne Hotel Statistics
Hotels Rooms Occ ADR
Allezboo 1,922 88.1% $67.03

Novotel 3,813 78.3% $85.97

Sealion 5,146 70.5% $88.99

Victoria 1,860 67.2% $78.74

L’anmien 2,759 70.9% $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
