1. INCOME AUDIT GOLDEN RULES
1. Accurately and in timely manner to prepare Daily Revenue Journal for hotel and daily
submission to Corporate.
 Prepare Daily Revenue Report draft each morning for FC morning briefing.
 Send internal email to daily revenue reports team Management Team by 9:00
AM for last day’s Daily Revenue Report (weekend exception), review VHP
figures & statistics for accuracy.
 Ensure DRJ reviewed & signed off by accountant, AFC or FC
 Agree Trial Balance movement with Daily Revenue Report
 Input Daily Outlook & Budget into Daily Revenue Journal (VHP)
 Assist in month end by completing month end tasks on the 1st of each month.
(i.e. transfer Revenue Journal to GL, update coded dockets)
2. Control of dockets used in all Outlets, maintaining correct sequence used at all times,
Account for all dockets and making sure canceled dockets recorded accordingly.
3. Prepare daily report for complimentary, entertainment and house use.
4. Control of gift certificate, complimentary certificate and trade/barter certificate & track
of use.
5. Control all Food and Beverage sales by:
 Correct recording of guest checks on a timely basis.
 Perform spot checks on outlet checks used.
 Having all voided checks, corrections and unsettled checks approved by the
Restaurant Supervisor or Manager. Investigate missing checks.
 Monitoring the buffet controls, especially over cash settled checks to prevent
reuse ensuring all revenue is recorded.
 Ensure banquet controls are being adhered to. Ensure banquet bills are verified
against function event orders & correctly filed
 Reconciling total outlet sales to total charges.
6. Review rebate transactions for each day to ensure all contain adequate explanation and
appropriate approvals. Ensure rebate has been processed using correct department code
and make correction if necessary. Collate all rebate transactions for each day and
forward to the Financial Controller and General Manager for approval.
7. Review paid out transactions for each day to ensure all have adequate back up attached
and contain signature of guest.
8. Take more attention on cash sales docket to avoid re-use of outlet bill of same F&B sales
order. Check revenue sales between system and manual sales log by outlets.

2. 9. Check revenue sales by credit card and avoid SOF. SOF may no longer be accepted by
credit-card-company and might be potential to uncollectible.
10. Safe guarded the credit card information from other unrelated personnel to avoid misuse.
(PCI compliance)
11. Reconcile revenue from VHP system with Front Office on a daily basis against
supporting documents such as credit card slip, guest bill and general cashier report and
follow-up on discrepancies
12. Verify that the VHP daily city ledger, guest ledger and advance deposit ledger balances
reconcile to the sum of previous month closing balance and the VHP system net changes
for the current month to date.
13. Review complimentary rooms list and ensure proper authorization has been provided for
each room.
14. Review daily POS voided dockets report and report any unexplained items to the
Financial Controller. Provide a copy of POS voided dockets report to Director of F&B.
15. Review banquet event postings and ensure revenues processed balance to individual
Banquet Event Orders (“BEO”) and that all BEO’s have been posted by reference to the
Banquet Daily Event List.
16. Ensure that programs involving coupons, certificates and vouchers are adequately
controlled and safeguards are in place.
17. Balance daily credit card slips against postings in VHP system.
18. Verify that the total cash settlements posted in the VHP system for the day balance to
the total amount of cash deposited per the General Cashier report.
19. Audit and reconcile advance payments and ensure payment has been applied.
20. Working with General Cashier, checking all float totals regularly and keeping control on
registers in Outlets.
21. Prepare daily FB revenue report by outlet including outlet cover and meal period for
F&B potential analysis.
22. Reconcile telephone revenues recorded in VHP system to revenues per the call
accounting system report for the day. Voucher for house use call should be sent to the
person who made the call for explanation. In addition, all vouchers for house use long
distance and house facsimile are to be approved by General Manager and Financial
Controller.

3. 23. Reconcile food & beverage revenues recorded in VHP system to total revenues for each
outlet per the POS system for the day.
24. Prepare daily FB revenue report by outlet including outlet cover and meal period for
F&B potential analysis.
25. Review number of food covers processed for each outlet for reasonableness by reference
to the average food check for each outlet for each meal period.
26. Prepare daily revenue journal, ensuring that revenues have been classified to the correct
general ledger code. Circulate completed report to department heads on a timely basis.
27. Complete month end closing procedures for Revenue Journal accounting module and
import month end revenue journal into the general ledger in timely manner.
28. File daily paperwork in an orderly and structured manner to provide audit trail and
document retrieval. File should be able to access for period of 5 to 10 years for general
and tax audit purpose.