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FRONT OFFICE ACCOUNTING

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Program : Bachelor of Science in Technical Vocational Teacher

Education
Course Code : FO 323

Course Title : Front Office Accounting

Course Credit : 3 units Contact Hours : 54

BULACAN POLYTECHNIC COLLEGE

Bulihan, City of Malolos
COURSE DESCRIPTION: This course deals with the knowledge and skills
required to process the systematic approach to front office procedures by
detailing the flow of business through a hotel from reservations process to check-
out and account settlement. This course will introduce the students to front
office accounting systems. The student will learn the basic front office accounting
concepts as well as procedures ranging form posting accounts to conducting
cash and check transactions at the front desk. Ths course will also help students
analyze the principles and practices of night auditing.
LEARNING OUTCOMES
Expected Graduate
General Learning Outcomes
Attributes
 Be Knowledgeable on the  Demonstrated knowledge in front office
different concepts of front operations particularly the guest cycle
office accounting system  Demonstrated knowledge in front office
accounting system
 Be familiar with the
different kinds of folios and  Explained the functions of front office
vouchers used in hotel accounting system
 Explained the front office accounting cycle
 Well- equipped with  Identified the basic concepts of front office
knowledge to analyze guest accounting
accounting cycle  Named the different types of folios, accounts
 Be cognizant with the and vouchers.
financial transactions of  Demonstrated knowledge in property
guest in the hotel management system
 Identified the modules included in the
 Be familiar with the
property management system
different mode of payment
 Demonstrated knowledge in night audit
used in settlin accounts
 Identified the responsibilities of night
 Knowledgeable on the auditor
importance of guest  Explained the functions of night audit
statistics, room statistics  Differentiated the various types of night
and revenue statistics to audit reports
hotel  Identified the different methods of payment
 Demonstrated knowledge in yield
management
 Explained occupancy and revenue statistics
used in front office accounting
 Identified the various types of front office
reports

TEACHING METHODOLOGIES
Synchronous
Lectures given through Online chat in virtual classroom via Zoom Meeting
rooms, Google Meet, etc.

Bachelor of Science in Bulacan Date Developed:

Technical Vocational January 2021
Polytechnic Date Revised: Page 2 of 64
Teacher Education
College
Front Office Accounting Document No. Developed by:
Anne O. Santos Revision # 00
FO 323 c/o Admin
Asynchronous
Tasks/assignments/lesson/coursework delivered by web, email, and message
boards that are posted in online forums
Recorded Power point Presentation of lessons uploaded in platforms for students
to access

GRADING SYSTEM

Class Standing 60%

Quizzes 15%
Seat works/Assignment 15%
Projects 30%
Major Examinations 30%
Midterm 15%
Finals 15%
Character 10%
Attitude + Attendance 10%
Total 100% 100%

GRADES PERCENTAGE DESCRIPTIVE RATING

1.00 98- 100 Excellent
1.25 95-97 Excellent
1.50 92-94 Very Good
1.75 89-91 Very Good
2.00 86-88 Good
2.25 83-85 Good
2.50 80-82 Satisfactory
2.75 77-79 Satisfactory
3.00 75-76 Passed
4.00 73-74 Lacking Requirements
5.00 72 and below Failed

COURSE POLICIES
Attendance
Student is expected to participate to the best of his/her abilities in whatever
activity is scheduled per module in accordance to his/her preferred but approved
mode of learning such as any or combination of the following:
a) Online using the institution’s learning management system “BPC
eLearning”
b) Modular (print out or in flash drive for pick up or courier/drop box)
Only students officially enrolled in the course will be allowed to attend the class
Assignments
Student will be held responsible for all assignments and requirements missed
for the entire content on the course regardless of the mode of learning he/she
has chosen.

Bachelor of Science in Bulacan Date Developed:

Technical Vocational January 2021
Polytechnic Date Revised: Page 3 of 64
Teacher Education
College
Front Office Accounting Document No. Developed by:
Anne O. Santos Revision # 00
FO 323 c/o Admin
Students will submit all assignments electronically via the course site. Instructor
will review assignments within 72 hourse of the due date and will send feedback
electronically, either by e-mail or through comments posted on an assignment
returend via the course site
Students are responsible for keeping a copy of all graded assignments. Students
must ensure that assignment files are free of viruses before submitting them
The course software standards for submissions of assignments are Microsoft
Word, Powerpoint and Excel.

Student Code of Conduct

This code of conduct is established to insure that all students have a clear
understanding of the expectations of instructor regarding conduct in class.
It is the responsibility of each student to:
1. Treat all other students, instructors and guests with dignity and respect in
face-to-face interactions in electronic communications
2. Comply with the information technology policies of the institution
3. Participate respectfully in team collaboration and team projects
4. Be self-motivated and self-directed and exhibit the following behaviors:
a. Be good in time management
b. Approach the course with a desire to learn
c. Assume a leadership role when necessary; voluntarily help other
students when you have knowledge they don’t have
d. Develop needed teachnology skills
e. Submit cosntructive suggestions for course improvement
5. Become familiar with and abide by all course policies and procedures
including but not limited to the following:
a. Policy statements of the course
b. E-mail
c. Software standards
d. Attendance
e. Electronic discussion

Assessment of Learning
Assessment of learning shall be done for every module; however, there shall be
two sumamtive tests that a student needs to undergo before the semester ends.
For a student who opted to have sumamtive exam online, it has to be real time
and there should be somebody who would video him/her to prove that he/she is
really the one answering the test. However, if there is no more community
quarantine, the sumamtive exam shall be done by batch and in school.
Midterm and Final examinations shall be given only to students who have
completely or partially settled their accounts for the specified period. Special
examinations will only be allowed provided a valid letter is presented as to the
reason for not being able to take the exam.
The professor is not obliged to give a special or late test to any student who fails
to take an examination at the scheduled time, except upon presentation of any
Bachelor of Science in Bulacan Date Developed:
Technical Vocational January 2021
Polytechnic Date Revised: Page 4 of 64
Teacher Education
College
Front Office Accounting Document No. Developed by:
Anne O. Santos Revision # 00
FO 323 c/o Admin
certificate (e.g. medical certificate, etc.) or excuse letter scrutinized by the subject
teacher in terms of its veracity.
Grading System
When given a grade of INC. (Incomplete), the student shall complete the grade
within one year; otherwise, a grade of 5.0 is automatically given by the registrar.
The rule of failing mark for 20% unexcused absences cannot be enforced due to
allowed flexible schedule during this time of pandemic instead a student has to
be mindful of the required pre-scheduled submission/compliance of the
requirements.

Front Office Operations 1

MODULE MATERIALS

Bachelor of Science in Bulacan Date Developed:

Technical Vocational January 2021
Polytechnic Date Revised: Page 5 of 64
Teacher Education
College
Front Office Accounting Document No. Developed by:
Anne O. Santos Revision # 00
FO 323 c/o Admin
 List of Modules

No MODULE
MODULE TITLE
. CODE
1. Overview of Front Office Operations HRFO 12-1
2 Front Office Accounting System HRFO 12-2
Basic Concepts of Front Office HRFO 12-3
3
Accounting System
4 Property Management System HRFO 12-4

5 Night Audit HRFO 12-5

6 Methods of Payment HRFO 12-6

7 Revenue & Yield management HRFO 12-7

8 Front Office Reports HRFO 12-8

9 Front Office Security HRFO 12-9

Bachelor of Science in Bulacan Date Developed:

Technical Vocational January 2021
Polytechnic Date Revised: Page 6 of 64
Teacher Education
College
Front Office Accounting Document No. Developed by:
Anne O. Santos Revision # 00
FO 323 c/o Admin
 MODULE CONTENT

COURSE TITLE: Front Office Accounting

MODULE TITLE: Front Office Reports

NOMINAL DURATION: 6 hours

SPECIFIC LEARNING OBJECTIVES:

At the end of this module you MUST be able to:
1. Identify the different front office reports
2. Explain how front office reports are created

TOPIC:
Types of front office reports

ASSESSMENT METHOD/S:
Synchronous
Lectures given through Online chat in virtual classroom via Zoom Meeting
rooms, Google Meet, etc.
Asynchronous
Tasks/assignments/lesson/coursework delivered by web, email, and message
boards that are posted in online forums
Recorded Power point Presentation of lessons uploaded in platforms for students
to access
REFERENCE/S:
 Ismail, Ahmed. Front Office Operation and Management; 2005
 Roldan, Amelia. Introduction to Hotel and Front Office Operation; 2008
 Setupmyhotel.com
 Hotel Front Office Management, Third Edition; James A. Bardi, Ed.D.,
 Hospitality 4th Edition; John R. Walker
 https://www.tutorialspoint.com/front_office_management/front_office_m
anagement_tutorial.

Bachelor of Science in Bulacan Date Developed:

Technical Vocational January 2021
Polytechnic Date Revised: Page 7 of 64
Teacher Education
College
Front Office Accounting Document No. Developed by:
Anne O. Santos Revision # 00
FO 323 c/o Admin
 Information Sheet HRFO 12-1.8
Front Office Reports

Learning Objectives:
After reading this INFORMATION SHEET, YOU MUST be able to:
At the end of this module you MUST be able to:
1. Identify the different front office reports
2. Explain how front office reports are created

Introduction

Data and information are the foremost tools in decision making for any manager.
In front office operations as well as in revenue management, the statistics and
data play a pivotal role in providing guest services and taking decisions. The
advancement in technology has made it considerably convenient for the user to
retrieve data and process it for useful action taking. The Property Management
Systems used by hotels are a case in this regard. They are a useful management
information system tool as they provide statistics and information at the touch
of a finger. The data is provided in the form of reports which are studied and
analysed by managers for effective decision making.

Some of the more commonly used reports in front office department are listed as
below:
1. Expected Arrival List It is a report which is commonly used by Reception
department. It provides information about the expected arrivals of the day
as well as arrivals for the dates in future. The report contain information
such as name of guest , expected time of arrival, duration of stay,
company, billing instructions , etc
2. Guest In- house list The report provides information about all guests
staying in the hotel with their respective room numbers and other relevant
details.
3. Expected VIP In-house list This list has the details of all VIPs expected
to arrive during the day along with their VIP status so that the special
amenities may be placed in the room in advance. Hotels generally have
different guest status such as Normal Guest, Regular Guest, VIP 1, VIP 2,
VIP 3, etc. VIP in-house list is a list of all VIP guests currently staying in
the hotel.
4. Room discrepancy report It is an important report which provides
information about any discrepancy or difference between the room
occupancy status given by Housekeeping department and room occupancy
status given by front office department. As an example if Housekeeping
says that the room 203 is occupied while the front office status is showing
the room as vacant then it is considered a discrepancy which needs to be
sorted out.
5. Airport Pick-up list This report is, primarily, used by concierge. It helps
them to co-ordinate the pick-up of guests from airport to the hotel.
6. Group arrival list Resorts and hotels located at places of heritage interest
do a lot of group business. This report lists all the group arrivals for the
day along with their time of arrival and other details.

Bachelor of Science in Bulacan Date Developed:

Technical Vocational January 2021
Polytechnic Date Revised: Page 8 of 64
Teacher Education
College
Front Office Accounting Document No. Developed by:
Anne O. Santos Revision # 00
FO 323 c/o Admin
7. Expected Departure List This list is most useful for the cashier. It
contains a list of all the in-house guests expected to check-out that day. It
includes name of the guest, room number, billing instructions, mode of
payment, time of departure etc.
8. High balance report This report is, again, most useful for the cashier.
Hotels usually have an internal credit limit for the guests which are known
as the house limit. High balance report lists those guests who are
exceeding house limit or are nearing it. This report helps the cashier to
follow-up with such guests so as to get a part settlement of their folios and
to keep the guest accounts under house limit.
9. Manager’s report This report is generated during the night-audit process.
It gives a summary of the entire operations in last 24 hrs as well as a
projection for the next day. It provides information such as end of the day
position, revenue generated, forecast for next day, no-show, performance
against budgeted targets etc.
10. No-show report This report lists all the guests who gave reservation
but did not turn up, i.e, no-show guest
11. Cancellation report Details of those guests with reservation who
later cancel their room bookings are listed in this report
12. Arrival report This report provides information about all guests
checked-in into the hotel on that day. It has details like name, company,
time of arrival, room number, billing instructions, etc. of the guest
13. Departure report: Similar to the the arrival report it lists all the
actual departures for the day.
14. Follow-up action / Trace report Sometimes we leave a follow-up
action for a future date or time. All such follow-ups or traces will feature
in this report. As an example a guest who checked- in today wants a
bouquet to be send to his room after two days. In this case receptionist
will leave a trace for the concerned day when the trace report will show the
follow-action to be taken from his end. It may be noted that the reports
mentioned above are just indicative in nature and there are many other
reports which are frequently used in rooms’ division management.

Bachelor of Science in Bulacan Date Developed:

Technical Vocational January 2021
Polytechnic Date Revised: Page 9 of 64
Teacher Education
College
Front Office Accounting Document No. Developed by:
Anne O. Santos Revision # 00
FO 323 c/o Admin