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Accounts Receivable Checklist


Best Practice Procedures
Overview Use this Word document as a template to create a customized checklist for Accounts Receivable.
Please note that these items are best practice suggestions and you should consult with your hotel
ownership and/or accounting management for additional business requirements.

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2013 InterContinental Hotels Group Inc. All Rights Reserved. Proprietary and Confidential.
Accounts General Accounting Tasks
Print the AR Aging Summary and AR Ledger reports and balance totals with the Trial Balance
Receivable Balance all Direct Bill folios for the business date with the totals in the F/O Transfer Bin to
Checklist the totals on the Trial Balance
Print all invoices and transfer all Direct Bill folios from the FO Transfer Bin to the AR ledger (if
Print Statements for all accounts with open balances.
NOTE: Aging begins on invoices from the date they transferred into the AR ledger
Post & apply any collected Payments on accounts. Use Apply Credit for unallocated
payments invoices.
Post any adjustments on invoices or create new invoices with postings as necessary
Close your Cashier at the end of the day using Journal by Cashier and Transaction Code
Optional Accounting/AR Functions
Print all reservations for tomorrow requiring direct bills and set up Routing instructions
Check in any Posting Masters arriving today; check out or extent non-POS PMs with
Print all AR Traces and resolve them if possible
Post rent on retail outlets/office space and bill it by printing a Statement from AR, or by
printing a guest folio from Cashiering if posted on a Posting Master
Balance Credit Cards in AR. Use the Night Audits Credit Cards Posted Today report and
verify the total of each card type to the total transferred to the AR account.
General Cashier
Obtain or reprint a copy of the Trial Balance report and the Cashier Summary report from
the night before
Using the Cashier Summary report, verify the drops for each Cashier that posted Cash,
Checks, or Foreign Currency
Balance the total Cash, Checks, and Foreign Currency on the Cashier Summary report to the
totals on the Trial Balance
Income Audit
The following reports must balance with each other for OPERA to be in balance with itself:
Trial Balance Report Guest Ledger Detail Report; Financial Revenue and Payments
Trial Balance Report Deposit Cutover Report; Deposit Ledger Details
Trial Balance Report AR Aging Detail Report and AR Aging Summary Report
Trial Balance Report Package Ledger Detail and the Package Allowance Guest INH
Balance Credit Cards to your credit card processors end of day or final report Use
either the Journal by Cashier and Transaction Code (filtered by Credit Cards only) or the
Night Audit Credit Card Report and balance that to the appropriate report from your
processor (i.e. the Protobase Transaction Detail Report or the GCS/Fusebox Batch Detail

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2013 InterContinental Hotels Group Inc. All Rights Reserved. Proprietary and Confidential.