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FRONT OFFICE ACCOUNTING

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-clipart-final-account/2255748.html

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 Security

NOMINAL DURATION: 6 hours

SPECIFIC LEARNING OBJECTIVES:

At the end of this module you MUST be able to:
1. Define importance of security department;
2. Explain front office security functions

TOPIC:
Importance of security department
Front Office Security and Safety

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 12-1.9
Front Office Safety and Security

Learning Objectives:
After reading this INFORMATION SHEET, YOU MUST be able to:
At the end of this module you MUST be able to:
1. Define importance of security department;
2. Explain front office security functions

Introduction

A security program is most effective when all employees participate in the hotel’s
security efforts. Front office staff plays a particularly important role. Front desk
agent, door attendants, bell persons and parking attendants have the
opportunity to observe all persons entering or departing the premises.
Suspicious activities or circumstances involving a guest or visitor should be
reported to the hotel’s security department or a designated staff member. Several
procedures should be used by front desk agents to protect guests and property.

Importance of Security Department

The front office is a hotel’s communication center; it is the vital link between the
hotel management and the guest. When a guest calls for assistance because of
fire, illness, theft, or any other emergency, it is usually the front office that must
respond.

Front Office Security

Security encompasses areas, such as, security of the property itself, company
assets, employees’ and customers’ personal belongings and valuables, life
security, personal security

Management must take all possible measures to prevent theft among employees
and of employee belongings through its hiring practices and through the
implementation of effective management, human resources and operational
policies, such as:
 Background checks of selected applicants
 Policies related to employees’ entry to, and exit from, the workplace
 Spot checks of locker rooms and lockers
 Effective supervision and control during the work cycle
 Policies related to the discovery of criminal records and wrongdoing
among, and by, employees
 Control of people entering and exiting the workplace

With regard to guest valuables, management informs guests that the hotel is not
responsible for valuables left in the room, advising them to secure these in safety
deposit boxes provided by the hotel. Besides taking care of security issues related

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
to the people they employ (as outlined above), management must undertake
some necessary measures, among which:
 Providing “secure” (safety) deposit boxes and areas to keep valuables
 Policies and practices to ensure the security of these boxes and area
 Management and operational policies regarding the security of guest
rooms
 Management and operational policies regarding the security of public
areas
 Security policies and practices for the back-of-the-house areas
 Employment and training of security personnel

Policies and practices to minimise the “presence” and “patronage” of “shady

characters” and criminals, verification of registration and check-in personal data
and documentation submitted, and curtailing free movement of unknowns on
the premises, as well as direct, free flowing communication with local, national
and international security authorities)

 Training of staff in guest and valuable security

 Effective supervision and control procedures.

Some of the security measures taken by hotels are as follows:

Key Card Locks

While key card locks on guest rooms are

quickly becoming the standard, some
hotels still don’t take advantage of the
added safety provided to guests.
Guest room locking systems these days
include punch and magnetic key cards
which have locks with flash memory
and other productivity linked functions.
The system can directly be linked with
PMS.

Room Key Security

 One of the responsibilities of the director of security is to establish and
maintain a room key control system, an administrative procedure that
authorizes certain personnel and registered guests to have access to keys.

 Although issuing and filing keys are duties of front office employees, there
is more to room key control than these two tasks.

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
  Usually one of two lock systems is used—the hard-key system or the
electronic key system.

Hard-key systems consist of the

traditional large key that fits into
a keyhole in a lock; preset
tumblers inside the lock are
turned by the designated key.

https://www.masterfile.com/search/en/door+knob+hotel

The electronic key system is

composed of: battery-powered or,
less frequently, hardwired locks, a
host computer and terminals,
keypuncher, and special entry cards
which are used as keys. The host
computer generates the
combinations for the locks, cancels
the old ones and keeps track of
master keying systems.
http://www.artizone.in/why-mobile-key-instead-of-key-card/

The front desk staffs uses at least one computer terminal to register the guest
and an accompanying keypuncher to produce the card. An electronic locking
system allows the hotel to issue a “fresh” key to each guest. When the guest
inserts his or her key into the door, the lock’s intelligent microchip scans the
combination punched on the key and accepts it as the new, valid combination
for the door, registering all previous combinations unacceptable.

The management must take care that the security and safety systems cover
the following areas:
 Guest: Protection from crimes such as murder, abduction and health
hazards from outsiders, hotel staff, pests, food poisoning etc.
 Staff: Providing staff lockers, insurances, health schemes, provident
funds etc. Protective clothing, shoes, fire fighting drills, supply of clean
drinking water use of aqua guards, sanitised wash rooms etc.
 Guest luggage: Secure luggage store rooms and proper equipment such
as luggage trolley and bell hop trolley should be provided.
 Hotel Equipments: Lifts, Boilers, Kitchen equipment, furniture fitting and
building etc. must be protected and for these the security and safety
should cover up fire safety equipment, bomb threat security system, water
floods security system, earthquake security system , safe vault security
system etc.

Bachelor of Science in Bulacan Date Developed:

Technical Vocational January 2021
Polytechnic Date Revised: Page 10 of 64
Teacher Education
College
Front Office Accounting Document No. Developed by:
Anne O. Santos Revision # 00
FO 323 c/o Admin
Safety Issues

It is management’s duty to ensure “safety” in several areas, such as:

a) The structure itself
b) Installations and fixtures (check electrical, plumbing, air-conditioning and
other installations)
c) Public and work areas (e.g. slippery floors, hazardous obstacles in traffic
areas), safety of furniture, equipment, appliances, and utensils

Fire

Fires may result in the injury and loss of life of both the guests and the staff.
Main causes of fire are:
1) Smoking:
 Smoke only where allowed.
 Put out cigarettes in the right place.
 Sufficient ash trays should be provided in eating places and in rooms, but
away from curtains and draperies.
 Educate the guests about fire possibilities due to smoking.
 Defective wiring, faulty appliances and motor and worn out insulation.
 Such hazards should be immediately reported to the concerned person and
such equipment should be immediately repaired
2) Laundry Areas:
 Care should be taken to see that none of the electrical equipment is left on
after use
3) Gas leaks:
 Precautions should be taken against this especially in kitchen areas.
4) Combustible waste:
 Combustible material should never b e left near the boiler room
5) Kitchen:
 All equipment such as chimneys, exhausts, ventilators, grills, and hoods
etc. which collect a lot of fume vapour and catch fire easily should be
cleaned regularly.
6) Elevator shafts:
These require constant check and inspection. Cigarette butts can ignite the
debris and oils that gather at the bottom of elevator shafts.

Fire safety:

A front office manager is duty bound to ensure that he is satisfied with a hotel’s:
 fire detection systems
 fire containment provisions
 escape procedures
 fire-fighting equipment

Bachelor of Science in Bulacan Date Developed:

Technical Vocational January 2021
Polytechnic Date Revised: Page 11 of 64
Teacher Education
College
Front Office Accounting Document No. Developed by:
Anne O. Santos Revision # 00
FO 323 c/o Admin
Safety Deposit Boxes:

 Some luxury hotels have now

installed individual room safes in
guest’s rooms; these are made from
electrically welded steel and are
anchored to the wall or floor with four
steel bolts.
 This system is preferred by guest,
since it eliminates the necessity to
queue up at the cashier’s desk
whenever there is a need to get to
their safe box.
https://www.shemazing.net/think-your-hotel-room-safe-is-secure-you-may-want-to-think-again/

Security Issues

There are three types of securities. These are:

physical
aspect

types of
security
security security
of of
system persons

Physical aspect is divided into two parts:

external

physical
aspect

internal

Bachelor of Science in Bulacan Date Developed:

Technical Vocational January 2021
Polytechnic Date Revised: Page 12 of 64
Teacher Education
College
Front Office Accounting Document No. Developed by:
Anne O. Santos Revision # 00
FO 323 c/o Admin
Internal security
Against theft:
When guests have a tendency to steal a hotel’s property. This normally happens
at check out when a guest leaves the hotel with a variety of items -virtually
anything that is not securely fastened down: soap, towels, mats, sheets,
blankets, coat hangers, lamps, trouser presses, electric kettles, TV sets and even
plumbing fixtures. Some hotels ask housekeepers to check rooms for stealing as
soon as a client leaves the room to check out.

External Security
 Proper lighting outside the building
 Proper fencing of the building
 Facing of pool area to avoid accidents in the night
 Manning of service gates to restrict entry
 Fixing of closed circuit TV cameras

Security aspects of persons

staff guest Guest room security

Effective Check scanty Provide wide angle door viewer, dead
recruitment and baggage guests bolt locks, night torch, chains on
selection doors etc.
Identification of Guests suspected Employees should be trained to not
staff of taking away give any information about in house
hotel property guests to outsiders
should be charged
according to hotel
policy
Key control While issuing a card key ask for key
card if in doubt of the guest.
Red tag system House keeping staff should never
leave keys expose on unattended
carts in corridors.
Training
Locker inspection

Security aspects of systems:

The term system implies the operations of the hotel eg: all the equipment used
for operation, procedures laid down for operations and policies to be followed.
Systems procedures and policies if followed properly shall safeguard the assets
and increase life span of equipment as well as avoid any breakdown
maintenance. This would mean the following:

Fix duties and responsibilities: Fix duties of staff members so that they don’t
interfere with others’ work. Make surprise checks: Staff who have access to liquid
assets should be made to sign a bond so that in case of theft the concerned

Bachelor of Science in Bulacan Date Developed:

Technical Vocational January 2021
Polytechnic Date Revised: Page 13 of 64
Teacher Education
College
Front Office Accounting Document No. Developed by:
Anne O. Santos Revision # 00
FO 323 c/o Admin
person can easily be caught.Hiring of some independent security company to
check the security system of the hotel

Front Office Security Functions

Door, Locks, Key control, and Access Control
Doors:
A centralized electronic locking system is wired to every guestroom and is
operated through a master control console at the front desk. The front desk agent
inserts a key card into the appropriate room slot at the front desk console to
transmit its code to the guestroom door lock, at the registration time.
To be on safe side; cards are designed to use a magnetic key card which could
be guest’s credit card or any other. Some systems also keep track of the date and
time – which card opened which door

Key control:
Regarding key control various types of keys are issued to departments to have
proper control:
 Individual key- this is given to the guest at the check in time.
 Sub master key/floor master key – this key is given to housekeeping
personnel to open all the rooms except the double locked ones in a
particular floor.
 Master key- this key is given to housekeeping supervisor who can open
all the rooms in the hotel except the double locked ones.
 Emergency keys or grandmaster keys – this is given to the head of the
housekeeping department. This key can open all the rooms in the hotel
even if it is double locked.

Access control:
It is hotel’s responsibility to monitor, and to provide non-threatening
environment to its guests. All hotel employees should be trained to recognize
suspicious people and situations and should be made as part of the procedure.
Most of the hotels are designed otherwise also in such a way specially the front
desk and lobby that surveillance is made easier from all the angles. Close circuit
cameras in the public areas are also very effective in multiple entry properties.

Guest Room Security

Along with key protection and safe locking system, the hotels provide safe deposit
lockers, which are inside the guest room itself. Apart from that the design of the
guest room should be in such a way that the guest feels secure

Following are kind of in- room security provided in most of the hotels:
 Automatic closing doors
 Automatic closing devices on latch bolts that require a key or other
specialised device to open the door from outside
 A door chain that may be set from inside the room.
 A peep hole installed in the room door whereby the guest room
occupant may see who outside the door before opening it.
 Drapes that fully close and are capable of blacking out the room in
bright sunlight.

Bachelor of Science in Bulacan Date Developed:

Technical Vocational January 2021
Polytechnic Date Revised: Page 14 of 64
Teacher Education
College
Front Office Accounting Document No. Developed by:
Anne O. Santos Revision # 00
FO 323 c/o Admin
  Locking latches and chain locks on all sliding glass doors.

Staff Security Procedure


Proper training programs are the major tools which help the employee to be
secure from any unwanted happening. Proper screening methods should be used
during hiring operations.
Employees who are hired after exposure to thorough reference checks are usually
more alert and assertive to any procedure; be it security training programs and
following them. Conducting security orientation and attitude training also helps.
Positive identification of all employees can be done by a badge system that
contains photographs, signatures and a color coding systems indicating the
department or work area of the employee. Such identification systems discourage
people bent on thievery from trying to pass as employees.

Bachelor of Science in Bulacan Date Developed:

Technical Vocational January 2021
Polytechnic Date Revised: Page 15 of 64
Teacher Education
College
Front Office Accounting Document No. Developed by:
Anne O. Santos Revision # 00
FO 323 c/o Admin