This document discusses the role of the controller in hotel accounting. It outlines the controller's responsibilities which include accurate accounting, cost control, financial reporting and forecasting. The controller oversees the back office accounting process and supervises staff like the budget controller, credit manager and chief accountant. Key accounting documents and systems mentioned include the Uniform System of Accounts for the Lodging Industry, reservation systems, point of sale systems and property management systems. The controller prepares financial reports and analyzes income and expenses to plan the hotel's financial future.

1. Israr K.Raja

2.  Accurate accounting
 EffectiveCost Control
 Accurate Forecasting
 Financial Reporting

3.  Gross Income
 Profits
 Overhead

4.  Uniform System of Accounts for the
Lodging Industry (USALI):A standard set of
accounting procedures used to record a
hotel’s financial transactions and condition

5.  Accounts Receivable (AR): Money owed to a
hotel.
 Accounts Payable (AP): Money owed by a
hotel.
 Retained Earnings: Profits earned but not
paid (disbursed) to the business owners.

6.  Back Office Accounting:The process of
summarizing and documenting the financial
activities and condition of the entire hotel.
 Controller:The individual (or department) in
a hotel responsible for maintaining the back
office accounting system.

7.  Controller:-
 Budget Controller
 Credit Manager
 Chief Accountant
 F/B Controller-Payroll Manager-Bookkeeping
Staff-Inventory Control-Purchasing
Manager
 Buyers-Shipping/Receiving Staff

8.  Creating budgets
 Handling credit requests
 Performing accounting and bookkeeping
 Managing payroll
 Ordering business supplies
 Planning the hotel’s financial future

9.  Reporting to Executive Director
 Planning and implementing accounting
procedures
 Supervising accounting staff
 Preparing financial reports
 Analyzing the income
 Controlling the operating expenses
 Assisted by Budget controller, credit manager,
chief accountant and payroll manager
 Controller F/B may be part of accounting dept.
 Bookkeeping staff post and maintain the detail
records of accounting.

10.  Guest checks, invoices and receipts
 Cash receipts journal
 Accounts R/A journal
 Cash disbursement journal
 Purchase orders
 Accounts payable journal
 Payroll journal
 Sales reports

11.  Balance Sheet
 Operating Statements
 Sales Forecasts
 Operating budgets

12.  Reservation Systems
 Point of Sales Systems
 Property Management systems

13.  Documents Room requests
 Manages Rooms
 Linked with other properties, Airlines and
travel agencies
 Display room availability, rates, post charges
and generate arrival and check out reports

14.  Used by Front desk office to record clients
payments and account receivables
 Generate invoices, cash receipts, and charge
on accounts.
 Also sales summeries.

15.  Handles accounting functions of all
departments
 Rooms sales, F/B sales, telephone charges
and other income are recorded
 Disbursements of operating expenses and
salaries
 Generate operating statements, operating
statements, room summaries, sales forecasts
and cost analysis.