What is night audit procedures?

The night audit, by definition, is a daily review of guest account transactions recorded at the frontdesk against revenue transactions. This accounting practice guarantees that all departments of the hotel are working in sync. A successful night audit process in a hotel balances guest and non-guest accounts.

What are the 3 operating modes of night audit?


Numerous types of postings, mathematical and clerical errors can be identified through an effective night audit. Among the most typical errors are those involving previous balance pickup, transpositions and misplaced folios.

Why is Night Audit important?

The Night Audit is mandatory in a hotel as it completely controls the transactions for a day. It checks all reservation discrepancies, posts charges and generates folios, updates housekeeping status and closes cash counters. These reports are extremely effective for maximizing the efficiency of the hotel.

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