A Typical Night Audit Process in a Five Star Hotel

1. Night Auditing

2. It is a control process.
What is Night Auditing

3. When Night Auditing starts ?
At the end of the day, when all financial transactions of the
hotel concluded.

4. Modus Operandi
The following steps are involved in a night audit process -
1. Completion of outstanding posting
2.Reconciliation of Room Status Discrepancies
3. Balancing All Departmental Accounts
4. Verification of the Room Rates
5. Verification of the No-Show Reservations
6. Posting Room Rates and Taxes
7. Preparation of Required Reports
8. Preparation of Cash Receipts for Deposit
9. Clear or Back Up the System
10. Distribution of Reports.

5. Night Audit Report
Date: ………………
Trial Balance
Add: Guest Ledger
Balance from Yesterday
Revenue from Different Department
_________
T O T A L
Less: Paid Out
Payments
Grand Total
Control Sum
Deposit Ledger
Balance Outstanding
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Manager’s Report i.e. Daily Business Report
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Complimentary Rooms Details
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Check-out by Credit Cards
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Check-out by City Ledger
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Journal By Department
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Cashier’s Summary
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Allowance of the Day
________________________
(Signature of Night Auditor)