Hotel Front Office Management, 3rd Edition

THE NIGHT AUDIT PROCESS 263of an accounting period. Ultimately, the night audit allows general managers to makegood financial decisions based on current and cumulative data.The Night AuditorThe night auditor has many responsibilities in addition to preparing the night audit report.This position also includes checking in and checking out guests who arrive or depart after11:00 p.m., processing reservations, performing the duties of security guard, monitoringfire safety systems, acting as cashier for banquet functions, and performing the duties ofmanager on duty. The night auditor acts as a communication link between the guest andhotel operations during the 11:00 p.m.to7:00a.m. shift. This is a very important positionwithin the front office.The Night Audit ProcessThe night audit is not one of those reports that is put on the shelf and forgotten. Managementuses it to verify the integrity of the guest accounts and to review the operationaleffectiveness, which is the ability of a manager to control costs and meet profit goals.Therefore, accuracy is extremely important.The six basic steps involved in preparing a night audit are:1. Posting room and tax charges2. Assembling guest charges and payments3. Reconciling departmental financial activities4. Reconciling the accounts receivable5. Running the trial balance6. Preparing the night audit reportThis listing will help guide you through the seemingly endless proofing of totals and crosscheckingof entries, and expedite the completion of the process.The night audit process described in this chapter provides information on performingthe night audit with a property management system. It is important to note that learningthe mechanical or “hand method” of doing the night audit will assist the front officemanager in understanding the intricacies of following a paper trail of guest and depart-TLFeBOOK