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SOP For Guest Ledger Adjustments

SOP Number: Finance and Accounting – 27

Department: Accounts Receivable

Date Issued: 8-Aug-2021

Time to Train: 30 Minutes

Purpose of Guest Ledger Adjustments :

To ensure that adequate controls are in place over all transactions in the Guest Ledger. The General Manager working with the Front Office Manager has full responsibility for the total Guest Ledger.

Guest Ledger Adjustments SOP Procedures:

  • All adjustments are to be posted the same day they are approved.

  • All adjustments made are circulated daily to the Executive Committee for review and approval the following day.

  • The Controller or General Manager General Manager will review the daily credit card batch reports and verify that any credit card credits are legitimate.

  • The accounting staff may post adjustments and miscellaneous vouchers to the Guest Ledger. At the end of their shift they will run a shift close to verify the accuracy of the transactions.

  • All transactions to Guest Ledger will require a miscellaneous or adjustment voucher.

  • This form must be completed and authorised per policy with appropriate backup attached.

  • Front Office and Accounting are to forward all items to the Night Audit Staff with their shift work.

  • Night Audit will then forward all forms and documentation to Accounting via the Income.

  • Journal packet; The Controller or the General Manager General Management must review all forms and documentation daily, including the shift closing of any Accounting Clerk.

  • All City ledger transfers will be performed by the Accounting Department and the same must be done within SOP stated time limits.

Training Summary Questions:

Q1. Who has full responsibility for the total Guest Ledger.?

Q2. Why all the adjustments made are circulated daily ?

Q3. To where the  Night Audit forwards all forms and documentation?

Q4. Which report is the most useful tool for disciplinary and corrective action?

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Authored and managed by Augustine, a hotelier with over 20 years of experience in the industry. He has a 3-year diploma with 'honors' from the American Hotel & Lodging Educational Institute and a Bachelor of Computer Application - BCA Degree.