CLASS ACTIVITY 1

In the preparation for the balancing step of night Audit, you have the following balance sheet information.

Batch and Tally each department (charges and payments)

FRONT OFFICE CHARGES

CHARGE SHIFT A ($) SHIFT B ($) TOTAL
Telephone 672.80 1786.80 2459.60
Paid out 72.00 18.90 90.90
Laundry and dry cleaning 145.65 256.90 402.55
Room Service Beverage 976.45 1089.50 2065.95
Room Service Food 1245.05 890.35 2135.40
Gift Shop 789.90 678.00 1467.90
Mini Bar 550.70 23.90 574.60

FRONT OFFICE PAYMENTS

PAYMENTS SHIFT A ($) SHIFT B ($) TOTAL
Visa 8,900.75 2,450.50 11351.25
Master Card 700.90 3,900.00 4600.90
American Express 4,096.00 3,007.10 7103.10
Cash 2,867.90 1,987.40 4855.30

RESTAURANT REVENUE
CHARGE BREAKFAST ($) LUNCH ($) DINNER TOTAL
($)

Food 445.90 1,567.95 2,890.00 4903.85

Beverage 650.80 1,095.90 1746.70
ACTIVITY 2
COMPUTER TOTALS FOR EACH
DEPARTMENT
DEPARTMENT TOTAL
Telephone 1,459.30
Room Service Beverage 2,205.95
Room Service Food 2,135.40
Gift Shop 1,267.60
Laundry/Dry Cleaning 402.55
Mini Bar 474.90
Restaurant Foods 4,803.85
Paid Outs 90.90
Restaurant Beverage 1,546.65
Visa Card 12,242.40
Master Card 5,057.25
American Express 8,964.20
Cash 6,071.00

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.

TRANSACTION TYPE SOURCE OF DOCUMENTS DEBIT OR CREDIT

Example: Mr Hinlayagan wants to pay $ 200 onto his account with Credit Card Receipt Credit
his Visa Card
Manager has a supplier to lunch (4 guest ) $ 240.00 Voucher Debit
The porter purchases theathre tickets for Mr & Ms Hui Value Theatre receipt Credit
$ 75.00 each
A party of six in the restaurants and pays with the cash:
1. Food $259.00 Order slip Debit
2 Beverage $87.00 Order slip Debit
3 They left a tip (paid outs) $ 15.00 Order slip Debit
Mrs. Thiang has left a $ 10.00 tip on her American express card after
paying her account.
Mr & Ms Lee incurred the following
1 Spa $160.00 Official Receipt Debit
2 Room Service $ 76.00 Order Slip Debit
3 Room Charge $ 230.00 Order Slip Debit
Mr Shah incurred the following charge
Valet parking $27.00 Voucher 37.Debit
Accommodation $ 200.00 Official Receipt 38. Debit
Internet Charge $ 3.00 Internet Slip 39. Debit
Name of Candidate Signature of Candidate

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

MANUAL POSTING SHEET

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

Accommodation 180 180 180+80 130 130 $880

Breakfast 32 24 16 $72

Meal Charges [Food] 38 36.90 42 $116.90

Meal Charges [Beverage] 16 12.50 $28.50

Restaurant Food 52 39 86 26.60 16 $219.60

Restaurant Beverage 26 14.50 56 6 3.50 $106

Telephone 12.30 3.20 23.70 8.50 12.60+11 $71.30

Paid Outs 3 12 5.60 5.50 $26.10

Sundries 25 12.50 5.60 $43.10

$554.80 $549.20 $737.60 $224.30 $514.60 $2580.50

TOTAL
Cash 300 250.00

Credit Card 200

City Ledger
Carried Forward 170.50 226.50 320

$184.30 $249.20 $511.10 (25.70) $194.60 $1164.90

TOTAL CHANGE
Name of Candidate Signature of Candidate

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