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PROJECT CLAID (Contextualized and Localized Activities Intended for Distance Learning)

Name : ____________________________Date:____________Score:__________

TECHNICAL-VOCATIONAL-LIVELIHOOD
FRONT OFFICE SERVICES 9
Quarter 3 – Week 2
Competency: 1. Identify and resolve financial system
discrepancies
2. Implement and monitor financial control systems
in
accordance with establishment procedures

Lesson: MONITOR FINANCIAL TRANSACTIONS

Objective/s:
1. identify the common sequence of a night audit;
2. distinguish the different night auditor tasks; and
3. express the importance of the different steps in night audit tasks.

Concept:
The night auditor is responsible for ensuring the discrepancies
between the daily housekeeper’s report and the front office room status
system. He reconciles this before the end of the day.

It is the responsibility of the night auditor to clear the reservation

rack file and post charges to no-show account. In posting no-show
charges, it must be verified that the reservation was guaranteed, and
guest never arrived.

Often the night auditor is responsible for preparing cash deposit as

a part of the audit process. Since account and departmental balancing
often involves cash transactions, cash depositing may depend on a
successful audit. If front office cash receipt has not yet been deposited,
the auditor compares the posting with cash payment and paid out (not
cash receipts) with actual cash on hand.

Since front office transactions are sensitive in nature, the night

auditor must ascertain to deliver appropriate report in a meaningful
format and a timely manner. The distribution of reports is the final step in
the audit routine.

MELC Quarter 3rd Week No. 2 Code: TLE_HEFS9- 12CA-IIIa-b-15

Competency: Check transactions and balances prepared to ensure accuracy according to the establishment procedures
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ACTIVITY NO.1

Directions: Fill in the blanks. Choose your answers from the box.

voucher equal agree error

consider timely cash
computerized end never

Mr. De Guzman, an auditor validates that all ___(1)_____ posting for revenue
center transactions have been completed. This postings to guest and non-guest
accounts must ____(2)______ to the amount charged at revenue outlets for the front
office accounting system to be considered in balance. The vouchers should
____(3)_____ with the correcting figure of the departments. If the tapes do not agree
with either figure, check to find the ____(4)_____before proceeding. He must
_____(5)______several factors if a room’s rack and actual rates do not agree. In
posting no-show charges, he must verify that the reservation was guaranteed and
guest ____(6)_______ arrived. The posting of room rates and tax to all guest folios
typically begun at the ___(7)____of the day. Direct posting of room rates and tax at
any time is one of the great advantages of a _____(8)_____system. He is often
responsible for preparing _____(9)______ deposit as a part of the audit process.
Because of the sensitive nature of front office transactions, the night auditor must
make sure to deliver appropriate report in a meaningful format and a ____(10)____
manner.

MELC Quarter 3rd Week No. 2 Code: TLE_HEFS9- 12CA-IIIa-b-15

Competency: Check transactions and balances prepared to ensure accuracy according to the establishment procedures
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ACTIVITY NO.2

Directions: Choose one (1) sequence of a Night Audit task that you think is
the most essential duty of the Night Audit. Defend your answer in
3-5 sentences. Use the rubrics below to get a good score.

Common sequence of a Night Audit

1. Complete outstanding postings
2. Reconcile the room status discrepancies
3. Balance all departments
4. Verify room rate
5. Verify no-show reservation
6. Post room rate and tax
7. Prepare reports
8. Deposit cash
9. Back up the system
10. Distribute report

Adopted from https://images.app.goo.gl/fdbB8Dca6ghUUxdT9

___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
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MELC Quarter 3rd Week No. 2 Code: TLE_HEFS9- 12CA-IIIa-b-15

Competency: Check transactions and balances prepared to ensure accuracy according to the establishment procedures
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ACTIVITY NO.3

Directions: Arrange the common steps in night audit. Number them from 1-10

_____Validate room charge

_____Confirm no-show reservation
_____Post room charge and its equivalent tax
_____Organize reports
_____Complete outstanding postings
_____Settle status discrepancies of rooms
_____Balance all departments
_____Deposit Cash
_____Back up the system
_____Circulate report

ACTIVITY NO.4

Directions: Put a check (/) mark on the Agree or Disagree column which
corresponds to your answer.
Statement Agree Disagree
1 The amount charged at revenue outlets and the postings to
guest and non-guest accounts must be equal.
2 It is the responsibility of the night auditor to reconcile the
discrepancies between the daily housekeeper’s report and
the front office room status system during the beginning of
the day.
3 During the beginning of the day, room rates and tax to all
guest folios are posted.
4 A no-show charges is posted if the guest with guaranteed
reservation never arrived,
5 All completed voucher posted for revenue should be
verified by the auditor.

MELC Quarter 3rd Week No. 2 Code: TLE_HEFS9- 12CA-IIIa-b-15

Competency: Check transactions and balances prepared to ensure accuracy according to the establishment procedures
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ACTIVITY NO.5

Directions: Identification. Read each statement carefully. Identify the term that
best describes the meaning. Choose your answers from the box.

1. 1. voucher
2. Back up report
3. Distribution of reports
4. High Balance Report
5. Computerized system
6. Post room rate and tax
7. Daily Report of Operation
8. Verify no-show reservation
9. Reconcile the room status discrepancies
10. Final Department Detail and Summary Report

A revenue centered document posted and verified by night auditor.

2. A timely manner of operation to maintain the smooth flow of operation in case of
computer system failure.
3. The last procedure in the audit routine.
4. It is posting directly of room rates and tax at any time
5. The report submitted to the accounting department which are produced and
filed with the source document
6. The summary of the business operation done in a day with perception on the
revenue, receivable, operating statistics and cash transaction concerning front
office.
7. It refers to the guests whose account are approaching credit limit
8. A night audit task of clearing the reservation rack and file post charges to no
show account..
9. The task of displaying room rates with its equivalent taxes done by the nigh
audit.
10. The procedure of verifying the irregularities between the daily housekeeper’s
report and the front office status system.

REFERENCES:
1. K to 12 Basic Education Program, Technology and Livelihood Education – Home
Economics – Front Office Specialization Course for Grade 9. Retrieved from
https://www.scribd.com/document/358058134/Lm-Front-Office?
fbclid=IwAR1gBgBqBuBvomIpHtu1pwdDckD1EMULMOImWF-fuvZpgihAnRJL0gdirOo
2. https://images.app.goo.gl/fdbB8Dca6ghUUxdT9

MELC Quarter 3rd Week No. 2 Code: TLE_HEFS9- 12CA-IIIa-b-15

Competency: Check transactions and balances prepared to ensure accuracy according to the establishment procedures
 Prepared by:

CRISTINE T. MENDOZA
Ilaya Barangka Integrated School
SDO Mandaluyong

Editors:

JOSEPHINE A. DINGLASAN FLORABELLA D. BUELVA ________________

Content Language Layout

Approved:

_____________________________________
PSDS/EPS in Charge