Chapter09 guest accounting

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Summary Slide Guest Accounting Guest Ledger City Ledger Sample Aging Statement Accounting Entries Diagram–Debits and Credits Accounting Documentation Guest Accounting and the Front Desk Exercise Figure 9-1 Guest Accounting Guest accounting is the term used to track debits and credits within the front office The guest ledger tracks accounting activity within the hotel before and during a guest or group stay The city ledger tracks revenues due to the hotel Figure 9-2 Guest Ledger The guest ledger is made of accounts that “house” debits and credits These accounts include: House Account Guest Account Master Account At what point does a guest ledger account become a guest history account? Figure 9-3 City Ledger The revenues tracked by the city ledger are called receivables These revenues are tracked and managed by the accounts receivable group of accounting department An aging statement is used to track the length of time a receivable has remained in the city ledger Figure 9-4 Figure 9-5 Sample Aging Statement Name Current Joe Smith AVD Co 123 Heat Jane Doe Bill’s Hair XYZ Inc Pets R Us K’s Hut $240 30 60 90 120 $3000 $6500 $250 $950 $600 $400 $9500 Totals:$10690 $3400 $600 Ave Days Outstanding: 36 Days $6500 $250 Accounting Entries This menu uses a series of entries to track activity These include: Debit (Has a positive effect on a balance) Credit (Has a negative effect on a balance) Beginning Balance + Charges - Credits = Ending Balance Other entries include correction and transfer Figure 9-6 Debits and Credits This is how the accounting menu tallies debits and credits Figure 9-7 Accounting Documentation In order to conform to uniform system of accounts for the lodging industry (USALI), all accounting entries must be documented The charge and credit slips are used as documentation when the entry has a net effect on the overall guest ledger These slips will explain the entry and be signed by appropriate supervisory personnel They help form the audit trail Figure 9-8 Guest Accounting and the Front Desk Front desk staff use individual banks to handle daily transactions These banks are audited by the general cashier An in-depth understanding of the guest account is crucial to properly managing the check-in and checkout process Figure 9-9 Accounting Internet Exercise Visit this Web site: http://www.hotel-accounting.com This site contains numerous links and other tools Once at the site, visit the hospitality and resource links The resource links offer further links to accounting "calculators" that are interesting Use these calculators to create a front desk staff schedule or determine the impact tourism has on an area of the country Figure 9-10
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