Table of Contents
Q.1. Explain the functions of a Front Office Accounting System during different stages of the Guest Cycle.
A Front Office Accounting System plays a vital role in the hospitality industry by managing financial transactions and ensuring the accuracy of guest accounts. The following are the functions of a Front Office Accounting System during different stages of the Guest Cycle:
Pre-Arrival Stage
- Reservation Confirmation: The Front Office Accounting System records the guest’s reservation details, including room type, rate, and length of stay.
- Advance Deposits: The system tracks any advance deposits made by the guest to secure the reservation.
Arrival Stage
- Check-In: The Front Office Accounting System records the guest’s arrival, including personal information and preferred payment method.
- Room Assignment: The system assigns the guest a room based on their preferences and availability.
- Guest Folio: The system creates a guest folio that tracks all charges and payments during the guest’s stay.
Occupancy Stage
- Room Charges: The Front Office Accounting System records all room charges, including daily room rate and any additional charges for services or amenities.
- Point of Sale: The system processes transactions at the hotel’s outlets, such as restaurants, bars, and gift shops, and posts the charges to the guest’s folio.
- Payment Processing: The system processes payments made by the guest and updates the guest’s folio accordingly.
Departure Stage
- Check-Out: The Front Office Accounting System records the guest’s check-out time and updates the guest’s folio with any final charges.
- Payment Settlement: The system processes the guest’s final payment and generates a receipt.
- Folio Review: The guest reviews the final folio, and the system makes any necessary adjustments or corrections.
- Accounts Receivable: The system updates the accounts receivable ledger and generates a billing statement if the guest has a balance due.
Post-Departure Stage
- Reporting: The Front Office Accounting System generates various reports, including occupancy rates, revenue reports, and accounts receivable reports.
- Analysis: The system analyzes financial data to identify trends, monitor revenue streams, and develop financial strategies.
By performing these functions effectively, the Front Office Accounting System helps hotels to manage financial transactions and provide excellent service to their guests. It ensures that guest accounts are accurate and up-to-date, enabling hotels to maintain financial stability and achieve long-term success.
OR Mention the factors to be considered by a hotel before selecting a PMS.
When selecting a Property Management System (PMS) for a hotel, it is important to consider several factors to ensure that the system meets the specific needs of the hotel. The following are some of the key factors to be considered:
- Scalability: The PMS should be able to grow and adapt with the hotel’s changing needs.
- Ease of Use: The system should be user-friendly and intuitive, with a clear and organized user interface.
- Integration: The PMS should integrate with other systems used by the hotel, such as Point of Sale (POS) and Customer Relationship Management (CRM) systems.
- Reporting: The PMS should offer robust reporting capabilities, with the ability to generate detailed reports on occupancy rates, revenue, and other key performance indicators.
- Security: The PMS should be secure and comply with industry standards for data protection.
- Support: The PMS provider should offer comprehensive support services, including technical support, training, and ongoing maintenance.
- Cost: The cost of the PMS should be reasonable and provide good value for the hotel.
- Customization: The PMS should be flexible enough to accommodate the unique needs of the hotel, such as specific operational requirements or branding standards.
By carefully evaluating these factors, hotels can select a PMS that is well-suited to their specific needs and requirements, helping them to improve operational efficiency, deliver excellent service to their guests, and achieve long-term success in the hospitality industry.
Q.2. Enlist the factors to be considered for settling a guest account by foreign currency.
When settling a guest account by foreign currency, there are several factors that need to be considered in order to ensure that the transaction is processed accurately and efficiently. The following are some of the important factors that must be considered:
1. Exchange rate
The exchange rate is the rate at which one currency can be exchanged for another. It is important to consider the exchange rate when settling a guest account by foreign currency, as it can have a significant impact on the final amount that the guest will pay. The exchange rate can be obtained from a bank, a foreign exchange bureau, or an online currency converter.
2. Conversion fees
Conversion fees are the fees charged for converting one currency into another. It is important to consider the conversion fees when settling a guest account by foreign currency, as they can add a significant amount to the final bill. These fees can vary depending on the method of payment and the currency being used.
3. Payment method
The payment method used to settle the guest account can also have an impact on the final amount that the guest will pay. There are several payment methods that can be used, including credit cards, cash, traveler’s checks, and bank transfers. Each payment method has its own set of advantages and disadvantages, and it is important to choose the method that is most convenient and cost-effective for both the guest and the hotel.
4. Tax implications
Tax implications can also impact the final amount that the guest will pay when settling their account by foreign currency. Different countries have different tax laws, and it is important to understand these laws when processing foreign currency transactions. It is also important to understand the tax implications of different payment methods, as some payment methods may be subject to additional taxes or fees.
5. Security
Security is an important consideration when settling a guest account by foreign currency. It is important to ensure that the payment method used is secure and that the guest’s personal and financial information is protected. This can be achieved by using a reputable payment provider and by following best practices for data security.
In conclusion, settling a guest account by foreign currency requires careful consideration of several factors, including the exchange rate, conversion fees, payment method, tax implications, and security. By taking these factors into account, hotels can ensure that foreign currency transactions are processed accurately and efficiently, and that guests are provided with a convenient and cost-effective payment option.
OR Check-out and settlement procedures compliments each other. Discuss the statement in detail.
Check-out and settlement procedures are two critical processes in the hospitality industry that go hand in hand. Check-out is the process of a guest leaving a hotel after their stay, while settlement is the process of paying for any charges incurred during their stay. These two processes complement each other in the following ways:
1. Accuracy and Efficiency
Check-out and settlement procedures must be performed with a high degree of accuracy and efficiency. The accuracy of the check-out process is critical in ensuring that all charges incurred during a guest’s stay are correctly reflected in their final bill. The efficiency of the settlement process is important in ensuring that the guest can quickly and conveniently settle their bill before leaving the hotel. These two procedures must work together to ensure that the final bill is accurate and that the settlement is completed in a timely manner.
2. Communication
Good communication between the front desk and other departments is essential for smooth check-out and settlement procedures. The front desk must communicate any charges incurred by the guest during their stay to the relevant departments, such as housekeeping, food and beverage, and spa services. This communication ensures that all charges are accurately reflected in the final bill. The front desk must also communicate with the guest to ensure that they are aware of all charges and are given the opportunity to settle their bill in a timely and convenient manner.
3. Payment Methods
The settlement process must accommodate different payment methods to ensure that guests have a convenient way to pay for their charges. Payment methods may include cash, credit cards, traveler’s checks, and bank transfers. The check-out process must ensure that the guest has the opportunity to choose their preferred payment method and that the necessary arrangements are made to facilitate the chosen method. This accommodation ensures that the settlement process is convenient and accessible to all guests.
4. Guest Experience
The check-out and settlement procedures have a direct impact on the guest experience. A smooth and efficient check-out process can leave a positive impression on the guest and increase the likelihood of repeat business. A convenient and efficient settlement process ensures that guests can easily settle their bill and avoid any unnecessary delays or inconveniences. By ensuring that these procedures complement each other, hotels can create a positive guest experience that can lead to increased revenue and customer loyalty.
In conclusion, check-out and settlement procedures are two critical processes in the hospitality industry that must complement each other. These procedures ensure that the final bill is accurate, that the settlement process is efficient and convenient, and that the guest experience is positive. By working together, these procedures can help hotels build a positive reputation and increase revenue.
Q.3. What precautions should the front desk cashier take, while accepting the following?
a) Currency Notes
When accepting currency notes, front desk cashiers must check the authenticity of the notes to ensure they are not counterfeit. The following are some precautions that must be taken:
- Verify the watermark, security thread, and other security features of the currency notes
- Check for any signs of wear and tear or damage to the currency notes
- Use a counterfeit detector pen to test the authenticity of the currency notes
b) Credit Cards
When accepting credit cards, front desk cashiers must verify the identity of the cardholder and ensure that the transaction is authorized. The following are some precautions that must be taken:
- Check the expiration date and the cardholder’s signature on the credit card
- Verify the cardholder’s identity by checking their ID or passport
- Obtain authorization from the credit card company before processing the transaction
- Ensure that the credit card machine is secure and the transaction details are encrypted
c) Traveller’s Cheque
When accepting traveler’s cheques, front desk cashiers must ensure that the cheques are valid and that the transaction is authorized. The following are some precautions that must be taken:
- Verify the authenticity of the traveler’s cheques by checking for any signs of tampering or alteration
- Confirm that the traveler’s cheques are valid and not expired
- Obtain authorization from the issuer of the traveler’s cheques before processing the transaction
d) Travel Agent’s Voucher
When accepting a travel agent’s voucher, front desk cashiers must verify the validity of the voucher and ensure that the transaction is authorized. The following are some precautions that must be taken:
- Check the details of the travel agent’s voucher, such as the name of the agency, the guest’s name, and the services included
- Confirm that the travel agent’s voucher is valid and not expired
- Obtain authorization from the travel agent before processing the transaction
e) Bill to Company
When accepting a bill to company payment, front desk cashiers must ensure that the transaction is authorized by the company and that the guest has the authority to charge expenses to the company. The following are some precautions that must be taken:
- Obtain the necessary information from the guest, such as the name of the company, the guest’s position, and the authorization code
- Confirm that the company is authorized to pay for the expenses charged by the guest
- Obtain authorization from the company before processing the transaction
Q.4. Discuss the scope and elements of Cash and Credit Control in a Five Star Hotel.
Cash and credit control are essential components of financial management in a five-star hotel. These controls ensure that the hotel’s financial resources are managed effectively, and that the hotel is able to operate efficiently and sustainably. The following are the scope and elements of cash and credit control in a five-star hotel:
Scope of Cash and Credit Control
The scope of cash and credit control in a five-star hotel includes the following:
- Managing cash flow, including the receipt and disbursement of cash and other forms of payment
- Ensuring that the hotel has adequate cash reserves to meet its financial obligations
- Managing credit and debt, including the approval of credit applications and the collection of unpaid debts
- Developing and implementing policies and procedures for managing cash and credit
- Ensuring compliance with local and national regulations governing the management of cash and credit
- Conducting audits to ensure that cash and credit controls are being followed and are effective
Elements of Cash and Credit Control
The elements of cash and credit control in a five-star hotel include the following:
1. Cash Management
Cash management involves managing the receipt and disbursement of cash in the hotel. This includes managing cash reserves, managing cash transactions, and ensuring that cash is secured and accounted for.
2. Credit Management
Credit management involves managing the hotel’s credit and debt. This includes the approval of credit applications, setting credit limits, monitoring credit use, and collecting unpaid debts.
3. Policies and Procedures
Policies and procedures are developed and implemented to ensure that cash and credit are managed effectively and efficiently. This includes developing procedures for cash transactions, credit applications, debt collection, and auditing.
4. Compliance
Compliance with local and national regulations governing the management of cash and credit is essential. This includes compliance with tax regulations, labor regulations, and other regulatory requirements.
5. Auditing
Auditing is an essential component of cash and credit control. Regular audits are conducted to ensure that cash and credit controls are being followed, and to identify areas where improvements can be made.
In conclusion, cash and credit control are critical components of financial management in a five-star hotel. The scope of cash and credit control includes managing cash flow, credit and debt, policies and procedures, compliance, and auditing. By effectively managing cash and credit, hotels can operate efficiently and sustainably, and provide an exceptional guest experience.
Q.5. How do the concepts of cross-referencing and account integrity govern the front office audit process? What information does a daily and supplemental transcript report provide?
Cross-Referencing and Account Integrity in Front Office Audit Process
Cross-referencing and account integrity are two important concepts that govern the front office audit process in the hospitality industry. These concepts ensure that financial records are accurate, complete, and consistent. The following are the ways in which cross-referencing and account integrity govern the front office audit process:
Cross-Referencing
Cross-referencing is the process of comparing different records to ensure that they are consistent and accurate. In the front office audit process, cross-referencing involves comparing records from different sources, such as the front office system, accounting system, and credit card statements. This helps to identify any discrepancies or errors in the records.
Cross-referencing is important in the front office audit process because it ensures that financial records are accurate and complete. It also helps to identify any fraudulent or incorrect transactions, which can help to prevent financial losses for the hotel.
Account Integrity
Account integrity is the process of ensuring that financial records are accurate and complete. This involves verifying the accuracy of the records and ensuring that all transactions are properly recorded. In the front office audit process, account integrity involves verifying that all transactions are properly recorded and that there are no discrepancies or errors in the records.
Account integrity is important in the front office audit process because it ensures that financial records are accurate and complete. This helps to prevent financial losses for the hotel and ensures that the hotel is in compliance with accounting standards and regulations.
Daily and Supplemental Transcript Report
A daily transcript report is a summary of all transactions that have occurred during a specific period, such as a day or a shift. This report provides a summary of all the transactions that have occurred at the front desk, including room charges, taxes, and payments. The daily transcript report is used to verify the accuracy and completeness of the financial records and to identify any discrepancies or errors.
A supplemental transcript report is a detailed report that provides additional information on specific transactions. This report is used to provide additional details on specific transactions, such as refunds, disputed charges, or other irregularities. The supplemental transcript report is used to verify the accuracy of the financial records and to identify any discrepancies or errors.
In conclusion, cross-referencing and account integrity are critical concepts that govern the front office audit process in the hospitality industry. These concepts ensure that financial records are accurate, complete, and consistent. The daily and supplemental transcript reports provide important information on the transactions that have occurred at the front desk, and they are used to verify the accuracy and completeness of the financial records.
Q.6. As a Front Desk Employee, list steps to be followed in case of a bomb threat.
As a front desk employee in the hospitality industry, it is important to be prepared for emergencies, such as a bomb threat. Bomb threats can be stressful and dangerous situations, but following the proper procedures can help to ensure the safety of guests and employees. The following are the steps to be followed in case of a bomb threat:
1. Remain Calm
The first step is to remain calm and composed. This will help to prevent panic and ensure that the situation is handled in a professional and effective manner.
2. Notify Authorities
The front desk employee should immediately notify the authorities, such as the police or security personnel, about the bomb threat. The employee should provide as much information as possible, such as the location of the threat and any details about the threat.
3. Evacuate Guests and Employees
The front desk employee should quickly and calmly evacuate all guests and employees from the building. The employee should follow the established evacuation procedures, such as sounding the alarm, providing instructions to guests and employees, and directing them to the designated evacuation area.
4. Search for Suspicious Items
The front desk employee should search for any suspicious items or packages in the hotel lobby or other public areas. The employee should not touch or move any suspicious items, but should notify the authorities immediately if any such items are found.
5. Cooperate with Authorities
The front desk employee should cooperate fully with the authorities, providing any information or assistance that is requested. The employee should follow any instructions provided by the authorities, such as providing access to the building or providing additional information about the threat.
6. Document the Incident
The front desk employee should document the incident by recording any information about the threat, the evacuation, and any other details that may be relevant. This information can be used to assist in the investigation and to improve the hotel’s emergency procedures.
In conclusion, bomb threats are serious emergencies that require a calm and professional response. Following the steps outlined above can help to ensure the safety of guests and employees and to minimize the impact of the threat. As a front desk employee, it is important to be prepared for emergencies and to know the proper procedures for responding to a bomb threat.
OR Explain the procedure of handling safe deposit lockers. What procedure is adopted for its allocation to the guest and its surrender by the guest?
Safe deposit lockers are an essential component of security in the hospitality industry. They provide guests with a secure location to store their valuable items during their stay. The following is the procedure for handling safe deposit lockers:
Allocation of Safe Deposit Locker to Guest
- The guest requests a safe deposit locker at the front desk and provides identification, such as a passport or driver’s license.
- The front desk employee verifies the guest’s identity and checks for any outstanding bills or charges.
- The front desk employee assigns a safe deposit locker to the guest and provides the guest with the keys or combination to the locker.
- The front desk employee explains the safe deposit locker policies and procedures to the guest, including the use of the locker, hours of access, and restrictions on the types of items that can be stored.
Use of Safe Deposit Locker by Guest
- The guest places their valuable items in the safe deposit locker and locks the locker.
- The guest retains the keys or combination to the locker.
- The hotel does not have access to the contents of the locker unless required by law.
Surrender of Safe Deposit Locker by Guest
- The guest requests to surrender the safe deposit locker and returns the keys or combination to the front desk.
- The front desk employee verifies the contents of the locker with the guest and checks for any damage to the locker.
- The front desk employee removes the guest’s items from the locker and returns them to the guest.
- The front desk employee verifies that the locker is empty and free from any damage.
- The front desk employee updates the hotel’s records to reflect the surrender of the locker.
In conclusion, the handling of safe deposit lockers is an important part of security in the hospitality industry. The allocation of the locker to the guest and the surrender of the locker by the guest follow a specific set of procedures to ensure that the guest’s valuable items are secure and that the hotel’s records are accurate. By following these procedures, hotels can provide guests with a high level of security and ensure that their valuable items are protected during their stay.
Q.7. Effective Key Control can help eliminate major security threats. Justify.
Effective key control is essential in the hospitality industry to prevent major security threats. The improper management and control of keys can create significant security risks for the hotel and its guests. The following are the ways in which effective key control can help eliminate major security threats:
1. Prevent Unauthorized Access
Effective key control prevents unauthorized access to guest rooms and other secure areas of the hotel. Proper key control procedures ensure that only authorized personnel have access to the keys, and that the keys are used only for their intended purposes.
2. Protect Guests’ Property
Effective key control protects guests’ property by preventing unauthorized access to their rooms. This helps to ensure that guests’ valuables and personal belongings are secure and protected during their stay.
3. Prevent Theft and Fraud
Effective key control prevents theft and fraud by ensuring that only authorized personnel have access to cash registers, safes, and other secure areas of the hotel. This helps to prevent internal theft and fraud, which can result in significant financial losses for the hotel.
4. Ensure Guest Safety
Effective key control ensures guest safety by preventing unauthorized access to guest rooms and other secure areas of the hotel. This helps to prevent incidents of theft, assault, and other crimes that can pose a risk to guests.
5. Maintain Legal Compliance
Effective key control ensures that the hotel is in compliance with legal requirements related to key control and security. This includes compliance with local and national regulations governing the management of keys and other security measures.
In conclusion, effective key control is critical in the hospitality industry to prevent major security threats. Proper key control procedures help to prevent unauthorized access to guest rooms and other secure areas of the hotel, protect guests’ property, prevent theft and fraud, ensure guest safety, and maintain legal compliance. By implementing effective key control procedures, hotels can provide a safe and secure environment for their guests, and protect their reputation and financial resources.
OR Write short notes on:
(a) Safe Deposit
Safe deposit is a service provided by hotels to guests that allows them to securely store their valuable items during their stay. Safe deposit boxes are typically located in a secure area of the hotel, such as the front desk or a separate safe deposit room. Guests can access their safe deposit boxes during designated hours using a key or combination provided by the hotel. Safe deposit services are an important part of security in the hospitality industry, as they provide guests with a secure location to store their valuable items during their stay.
(b) Theft by Hotel Staff
Theft by hotel staff is a serious issue that can occur in the hospitality industry. Hotel staff members, including housekeepers, maintenance personnel, and front desk employees, have access to guest rooms and other secure areas of the hotel. Theft by hotel staff can take many forms, including stealing cash or valuables from guest rooms, stealing food or supplies from the hotel, or using hotel equipment or services for personal gain.
To prevent theft by hotel staff, hotels must implement strong security measures and conduct thorough background checks on all employees. Hotel staff members must also be trained on proper security procedures, such as key control and access control, and must be held accountable for any security breaches or thefts. By taking these steps, hotels can minimize the risk of theft by hotel staff and ensure the safety and security of their guests and their property.
Q.8. Explain the following:
(a) Account Ageing
Account ageing is the process of tracking the age of accounts receivable or accounts payable to determine how long they have been outstanding. This is typically used in financial accounting to track the payment status of invoices or bills. Account ageing helps to identify overdue payments and to determine the appropriate action to take to collect or pay the outstanding amount.
(b) Zeroing Out
Zeroing out is the process of balancing a ledger account to zero at the end of an accounting period. This involves transferring the balance of the account to another account or to the financial statements. Zeroing out ensures that all accounts are properly reconciled and that the financial statements accurately reflect the financial position of the organization.
(c) Ledger
A ledger is a book or computer file used to record financial transactions. It typically includes accounts for assets, liabilities, revenue, and expenses. The ledger is used to record and track all financial transactions and to prepare financial statements, such as the balance sheet and income statement.
(d) POS
POS stands for Point of Sale, which is the location where a transaction takes place between a buyer and a seller. In the hospitality industry, POS refers to the software or hardware used to process transactions at the front desk or other sales locations, such as restaurants or gift shops.
(e) Late Charge
A late charge is a fee assessed for a payment that is made after the due date. In the hospitality industry, late charges are typically assessed for overdue payments, such as late check-out fees or outstanding room charges.
(f) Floor Limit
Floor limit is the maximum amount that a credit card transaction can be approved without additional authorization. In the hospitality industry, floor limits are typically set for front desk transactions, such as room charges and incidentals.
(g) Cash Bank
A cash bank is a fund of money kept on hand to provide change or to handle small transactions. In the hospitality industry, cash banks are typically used at the front desk or in other sales locations to provide change for guests and to process small transactions.
(h) Split Folio
A split folio is a guest account that is divided into separate sub-accounts for different types of charges. This is typically used when a guest has multiple types of charges, such as room charges and restaurant charges, that need to be separated for billing purposes.
(i) Accounting Formula
An accounting formula is a mathematical equation used to calculate financial information. In the hospitality industry, accounting formulas are used to calculate financial ratios, such as the current ratio or the debt-to-equity ratio, and to analyze financial statements.
(j) Bucket Check
A bucket check is a reconciliation of a group of accounts or transactions to ensure that they are properly balanced. This is typically used in the hospitality industry to ensure that cash, credit card transactions, and other financial records are accurately recorded and reconciled.
Q.9. Match the following:
(a) City Ledger (i) GDS
(b) Fidelio (ii) Travel Agent’s Voucher
(c) E-Key (iii) No Post Status
(d) Late charges (iv) Payment slip
(e) Credit card (v) Posting error
(f) Account correction (vi) Emergency
(g) High balance (vii) Non guest account
(h) Amadeus (viii) PMS
(i) PIA (ix) Post check out
(j) Direct billing (x) Guest credit limit
| Item | Match |
|---|---|
| (a) City Ledger | (vii) Non guest account |
| (b) Fidelio | (viii) PMS |
| (c) E-Key | (i) GDS |
| (d) Late charges | (ix) Post check out |
| (e) Credit card | (iv) Payment slip |
| (f) Account correction | (v) Posting error |
| (g) High balance | (x) Guest credit limit |
| (h) Amadeus | (ii) Travel Agent’s Voucher |
| (i) PIA | (vi) Emergency |
| (j) Direct billing | (iii) No Post Status |
Q.10. (a) Translate the following in English:
(i) Signez ici, s’il vous plait.
(ii) Bon après midi, monsieur!
(iii) Je voudrais une chambre
(iv) Quel est votre nom?
(v) Parlez vous anglaise, mademoiselle?
(i) Signez ici, s’il vous plait.
English Translation: Please sign here.
(ii) Bon après midi, monsieur!
English Translation: Good afternoon, sir!
(iii) Je voudrais une chambre.
English Translation: I would like a room.
(iv) Quel est votre nom?
English Translation: What is your name?
(v) Parlez vous anglaise, mademoiselle?
English Translation: Do you speak English, miss?
(b) Explain the automated night audit process in detail.
The night audit process is an essential part of the hospitality industry. It involves the daily reconciliation of financial transactions and other operational data to ensure the accuracy of the hotel’s financial records. The automated night audit process uses technology to automate and streamline this process. The following are the steps involved in the automated night audit process:
1. Pre-Audit Preparation
Before the automated night audit can begin, the hotel’s financial data must be prepared for the process. This involves closing out all transactions for the day, including room charges, restaurant charges, and other incidental charges. All financial transactions must be recorded in the hotel’s property management system (PMS) or other accounting software.
2. Initiate Automated Night Audit
The automated night audit process is initiated by the hotel’s PMS or other accounting software. The software runs a series of automated checks and reconciliations to ensure the accuracy of the financial data. This includes reconciling room rates, taxes, and other charges, verifying cash and credit card transactions, and reconciling accounts receivable and accounts payable.
3. Generate Reports
Once the automated night audit process is complete, the hotel’s PMS or other accounting software generates a series of reports. These reports provide a summary of the financial data for the day, including revenue, expenses, occupancy rates, and other key performance indicators. The reports are used by hotel management to monitor the financial performance of the hotel and to make informed business decisions.
4. Resolve Exceptions
If the automated night audit process identifies any exceptions or discrepancies in the financial data, the hotel’s accounting staff must resolve these issues. This may involve correcting errors in the PMS or accounting software, reconciling discrepancies in financial data, or adjusting account balances to ensure the accuracy of the financial records.
5. Post-Audit
Once all exceptions have been resolved and the financial records are accurate, the automated night audit process is complete. The financial records are updated and the hotel’s accounting staff prepares for the next day’s transactions.