Beruflich Dokumente
Kultur Dokumente
In the preparation for the balancing step of night Audit, you have the following balance sheet information.
RESTAURANT REVENUE
CHARGE BREAKFAST ($) LUNCH ($) DINNER TOTAL
($)
DISCUSSION QUESTION:
1. Do all the departments balance? If not ones are out of balance?
Answer: No, Telephone, Room service beverage, Gift Shop, Mini Bar, Restaurant Foods, Visa Card,
Master Card, American Express, and Cash.
2. How might you track where the errors lies?
CLASS ACTIVITY 3
How would process the following transaction? State weather the transaction is credit or debit. If applicable.
For example a charge posted to a guest’s accounts also the registration on the corresponding department account. The charge is debit and will
into increase the guest’s and increase the department account.
Class Activity 3
The following grid represents all the transactions for a shift at the Hotel.
Using the information, complete the Posting Sheet provided and balances the shift.
HOTEL INDEPENDENT
Accommodation Charges:
Standard [single] $130 per night
Deluxe [double] $180 per night
Balances Brought Forward
Room 1101 Mr./Mrs. Bai $ 170.50
Room 1103 Mr./Mrs. Chang $ 226.50
Room 1105 Mr. Taylor $ 320.00
Breakfast charges
Room 1101 Mr./Mrs. Bai $ 32.00
Room 1103 Mr./Mrs. Chang $ 24.00
Room 1105 Mr. Taylor $ 16.00
Telephone Charges
Room 1103 Mr./Mrs. Chang $ 23.70
Room 1105 Mr. Taylor $ 12.60
Mr. Yothii checks into Room 1104 and pays $250.00 advance deposit on his account
Meal Charges
Room 1101 Food $ 38.00 Beverage $ 16.00
Room 1103 Food $ 36.90 Beverage $ 12.50
Room 1104 Food $ 42.00
Mr. MRS. Yamada checks in to Room 1102 and pay $300 security deposit on their account, as they are paying cash
Telephone Charges
Room 1101 $ 12.30
Room 1102 $ 3.20
Room 1104 $ 8.50
Room 1105 $ 11.00
Mr. & Mrs. Bai receive a delivery of Chocolate to be charged at $25.00 to their room account
Mr. Yothii needs $ 5.60 cash paid out to purchase snacks from the Foyer vending machine
Mr. Yamada purchases goods to the value of $12.50 from the Gift Shop charged to his room
Angliss Restaurant Charges
Room 1101 Food $ 52.00 Beverage $ 26.00 Tip $ 3.00
Room 1102 Food $ 39.00 Beverage $ 14.50
Room 1103 Food $ 86.00 Beverage $ 56.00 Tip $12.00
Room 1104 Food $ 26.60 Beverage $ 6.00
Room 1105 Food $ 16.00 Beverage $ 3.50 Tip $ 5.50
Room 1103 checks out after dinner, they are charged a Day Use Fee of $ 80.00 and settle their account with
American Express
Mrs. Bai pays $ 200.00 on her account using American Express
Name of Candidate Signature of Candidate
GUEST NAME
R O O M N U M B E R
1101 1102 1103 1104 1105 1106 1107 TOTAL
Brought Forward 170.50 300 226.50 320 $1017.00
Breakfast 32 24 16 $72
City Ledger
Carried Forward 170.50 226.50 320
Class Activity 4
Calculating Occupancy
Occupy figures and average spends are generated by a PMS but it is always useful to know how to calculate these manually.
From the information given in the chart, calculate:
Occupancy levels per night
Average room rate per night
From Office Statistics
Rooms Occupancy Total Rooms Average
Day Occupancy
Available as a % Revenue Room Rate
35.3% 19,560.00 65.2%
106 @ $ 100
Wednesday 300
37.33%
112 @ $ 80
13.3% 9,600.00 32%
40 @ $ 100
Thursday 300
23.3%
70 @ $ 80
16.6% 11,400.00 38%
50 @ $ 100
Friday 300
26.7%
80 @ $ 80
63.3% 27,000.00 90%
190 @ $ 100
Saturday 300
33.3%
100 @ $ 80
63.3% 27,000.00 90%
190 @ $ 100
Sunday 300
33.3%
100 @ $ 80
Discussion questions:
What is the highest occupancy percentage? Saturday & Sunday
Which day had the highest average room rate? Saturday & Sunday
FORMULA:
TOTAL ROOM REVENUE – OCCUPANCY X 100 ADD ALL ROOMS
AVERAGE ROOM RATE – REVENUE/# OF ROOMS
OCCUPANCY PERCENTAGE- OCCUPANCY/AVAILABLE ROOMS