Hotel Comprehensive Audit Plan 1st Version

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com


:

) (
Departmental

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Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com



- )( -:




. -: %
-:
%

%

% .
% )
( .
. -:
% %



) (
.
. -: Room Available
.
. -: Room Sold
) ( .
. -: Room Occupied
.
) ( Room Occupied = Room Sold / Room Available
. -: Average Room Rate
.
) ( Average Room Rate = Room Revenues / Room Sold
. -: Food Cost

) ( Food cost % = Cost of food / Food revenues
Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 . -: Beverage Cost

( Beverage Cost % = Cost of Beverage / Beverage
) Revenue
. -: Room Complimentary
.
. -: Room House Use
.

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 : -: -:
.



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.
American Uniform System for Lodging Industry
. 10th Edition
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.



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Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 .

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Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

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American Uniform System


Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com


-:
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Accounts Receivable
.
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)
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(
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(

.
- -:
Interface
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) (
)(
.

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 Payroll System





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Credit Cash

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Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 (

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Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 (
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- )( -:
General Cashier

)( -:

(
.
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( Petty Cash
Cash Receipt
(

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)
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.
( )
(
.
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.

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 ( ) (I.o.u.
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Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 (
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.
(

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.
(

.
( Bank Payment


.
(

.
(
.
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.

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 -:
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.

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.

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 - ) ( -:
Guest ledger


-:
-:
. Opening
Balance
P.M. Out
Receivable
.
.
-:
. Out lit
Folio
System
Voucher System .
. Guest in House

H.K.
Pax .

. System P.M.
.
. Complementary
Comp. Voucher


.

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 . House Use

.
. Opening
Balance Front Office

Back Office
.
. Deposit


Back Office
Guest Deposit .
-: City Ledger
-:
. ) (

.

.
-:
. Statement
-:
) ( -

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 Out Standing . .
.
.
Floating
Deposit
.
.
. .
.
Commitment
.
.
Appotment
Turn away
.
.

Trial Balance
.
.


.
.
-:
Payment
.

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 . .
.

) ( .
.

.
-: Credit Cards
-:
.

.
-:
-:
. ) (



.

.
Stock in Hand -:
- .

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

.
.
.

-:


.


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)


( .

.

-:
Purchase Request



.
Receiving
.




.

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 -:
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Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com



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Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

.
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-

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-:



.

.
.

: -:
- -:
-:
. Aging A/P
-:
. ) (

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Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

.
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.

) (
-:

.

.
%
.

& Food
Beverage
.

.

) (






.

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

) (
Purchasing Request
Price

) ( Last
) (

Stock in

Hand

) (
Purchasing Order

) (
Receiving

) ( Item Name
) ( Quantity
) (
) (
-:
) ( Supplier Name
) (
) (
) (
) (
-:
) ( Supplier Name
) (
) (
) (
) (

) (

)(

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com


.

.
Aging A/P
.
.

.
.
.
.
.
- -:
%
Service Charge
-:
-:
.
.
. ) (

.
.

.

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 . %
-:
%
Revenues Report
) ( % -:
%
%
%


%
% %

%

%



% .
.
.

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

.
.

Operation


.

) (
-:
%
) G.O.P.
( .


.


.

:
:
-
.
- " "

.
-
.
.
-
.
-
" "
.

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

- " " Print out

" " payroll statement
.
- :
:
_
.
_ " "

.
_

:

.
.
........ .
_ ".....
......... "Deposit Flooting
.
_
.........
" " "
.

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 - :
:
:
_
.
_ " "

.
......
........ % % .
_
.................
.................... .......... .
_


.
_
.
_ " "Budget

.
_

.

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 :
:
_


% :
" " " " " " " " " " " " _ " "
.

% %
:
" " .
% .
%

.



.


.
%

. A / P
Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 :
:

.
" "
.

.
" "
" " A&G

.

.

.

.


.
:
:
_
" "
.

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com


.

.

.

"
...... "


.

.


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: :
) ( :
:

" " .
_ " "
.


:

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 ....... ..........
" " Voucher .

.
...... ....... .
.......
........ ........ .

.
) ( :

........ .
": "Management Fees
% . %
": "Marketing Fees
" Room
"Revenue
.
" : "Intencive " " G.O.P
" "N.O.P
:
:
" "
.
" "

.
Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com



.......... .
" ......
" S&M " " Other Expenses

.
_

.

.
......
.
............
% ) (
.

.
: :
) ( :

.......... :
.

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 .
.
.
.
.
" daily
" Revenues
" " M.T.D
" " Y.T.D
:
" " Room Revenues
:
9 " " Guest in house


.
9 "
.

......... " Special
" Promotion .
:
9
"" Micross

" . "Cash
" " Room charge
9 .......

.
9 cash
.
_
:
9 .
Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 9
.
9

Cash .
:
" " Cash " . " fifo
. :
.
.
" " cash Cash .
_
.......
:
9 .

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

 9 " " .
9 " . " Sheet bus
9 " . " Losting
.....
........ .................
.
: :

....... .
% .........
............ .


" " % " " %
.
.........
...........
...........
.

" " avoid
.


" " General Casher "
" Short & over .
" "
.........

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

) ( :
: 9 .
9 .
9 .
9 .

:
............
:
) (
......... " . " Employee meal
) ( " " compl .

.
-

.......
..............
.

.
...........
.

.
....................
.

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

) ( :

"
. " Payroll system

""Cost Control


"

. " Housing
- ....................... .
) ( :

.

........

.
: :
- : Revenues

/ Guest ledger
/ City ledger
/ Credit card
/ Cash on Bank

/ Room rev.
/ F&B rev.
/ Telephone rev.
/ Laundry rev.
/ Rent shop
/ Other incom
/ Service charge %
Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

/ Sales tax %
/ Muncibelty tax %2

" : " Rebait

/
/
% /
% / .
% /

/
xx
.
:

Com.F&B
H&R
-

/ Cost of Food
/ Cost of Bev.
/ Comp.room
/
/ Com.A&G
/ com meal

/ / Owners C / A

Food store
/
/ Bev.store
.
: %

/ Serv.charge %
x

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

x
x

/ Contact %
/ Non %

Contact
x
x

/ Bouns %
/ prov.for %

Break
. %

) (

/ China in operation
/ Selver in operation

/ Glass in operation
/

operation
operation

in

living

/ Kitchien in

/ General Store
.

/

x
Breakage
x

Prov.for
China in

operation
x

Selver in

operation

.
) ( :
Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

x
Breakage
x

Prov.for
China in

operation
x

Selver in

operation
.

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com

/ Income Statement
x
Prov.for

reblacement
/ F.F & E
x

.

/ F F & E
/ A / P
X
/ Bank
X

.
...... : .......

/ Room Exp.
Other Exp.
Lundry
/ F &B Exp.
Other Exp.
Lundry
G&A Exp.
/
Other Exp.
Lundry

/ House Lundry

.

Created by : Mr Ezzat

Hotel Comprehansive Audit plan

Reproduced by : Yousry Edris

www.Dryousry.com