1. Front Office Voucher
Indrajit C

2. Account Management
Debits Credits
Charges Payments

3. Hotel Accounting Systems
Non-Automated
Accounts kept manually
Semi-Automated
Accounts kept using posting machine
Previous Balance Pickup
Fully-Automated
Accounts kept using computers
Point-of-sale link

4. Hotel Accounting Terms
Account
A collection of all transactions incurred by a guest.
Folio
A statement of all transactions that affect the balance of
an account.
Posting
The process of recording transactions onto a folio.

5. Vouchers:
 A voucher details the transactions to be
posted to a front office account.
 It lists the detailed transaction
information gathered at the source of
transaction, such as any F & B outlet,
gift shop.

6. Hotel Vouchers
Voucher
Details a transaction to be posted
Correction Voucher
Supports a correction on the Same Day as the error
Allowance Voucher
Supports a correction After the close of business
Requires management approval

7. Hotel Vouchers
Transfer Voucher
Reduces one account and increases another
Paid-out Voucher
Accounts for cash advances on the guest’s folio
Cash Voucher
Supports the posting of a credit to a guest folio
Charge Voucher
Supports the posting of a debit to a guest folio

8. Hotel Vouchers

11. PIA Guests or Paid-in advance
 Guests who pay cash for
accommodation at the time of
registration.
 Generally charge purchase privileges
not given.

13. City ledger