AUDIT OF HOTELS

INTRODUCTION

“Auditing starts where Accountancy ends”

NAME: Shreya Agarwal

Class: 2nd Year, B.COM(H)
Sec: C
Roll No: 18CC2133
SCOPE
ROOMS DEPARTMENT
 Audit of Front Office

•Verifying posted entries to

guest and non-guest accounts.
•Balancing all front office
accounts.
•Resolving room status and rate
discrepancies.
•Reviewing guest credit card
transactions against established
limits.
•Generating operational and
managerial reports.
 Audit of
Bell Desk

The bell-desk is managed by a bell captain

supported by bell-boys, porters and elevator
operators and doormen
They are allotted for Scanty baggage reports
 Audit of
House Keeping

•The reports on the rooms

occupied guest counts carried
out by the housekeeping staff.
•Helps reduce the occupancy
errors caused when front desk
agents
•Bucket Check
 AUDIT O F F OO D A N D
BEVERAGE S D EP A R T M E N T

NAME : MEGHA GUPTA

CLASS: B.COM (HONS) 2ND YEAR
ROLL NO. 131/2
 AUDIT OF
KITCHEN
DEPARTMENT

Premise

Food Source
Water And Preparation

Personnel
Cleaning Handling And
Health
Storage And
Handling
 Audit Of Banquet
Payment Settlement

Banquet Income Deposits System

Audit of Restaurant &
Bars SHIVANI
LAKHOTIA
132/2C
 RESTURANT

COST OF GOODS CASH MANAGEMENT

INCOME
SOLD PRACTICES
 BARS

INCOM GROSS EXPEN

E RECIEPTS SES
MINOR OPERATING
DEPARTMENT
NAME: MUSKAN AGARWALA
CLASS: B.COM HONS 2ND YEAR
ROLL NO: 129/2
 INTRODUCTION

The MOD here is one part of several parts or

departments in a hotel, which has the potential to
get income other than Room and Food and
beverages. MOD is very important in a hotel,
because in MOD all the facilities needed by
guests to support their business and the
convenience of guests to get all their needs are
available and handled by MOD.
 MINOR OPERATING
DEPARTMENT
EXPENSES

GUEST PRINTING
CONTRACT GUEST ADMINISTRATIVE
TELEPHONE LAUNDRY TRANSPORT LINEN AND UNIFORM
CLEANING SUPPLIES AND GENERAL
EXPENSES EXPENSES ATION EXPENSES STATIONARY EXPENSE
EXPENSES EXPENSE EXPENSE
EXPENSES EXPENSES
EXPENSES UNDER MINOR OPERATING
DEPARTMENT

NAME: MEDHA SINGH

CLASS: B.COM(HONS) 2ND YEAR
ROLL NO. 127/2
 Guest
Telephone expense
transportation
Contract cleaning Laundry expenses
expenses
This department is expenses
These expenses This cost applies to
responsible to handle This expense
include the cost outside laundry and
guest communication. account represents
of transporting dry cleaning costs for
This might be insured payment to
guests from and the Rooms Division
through connecting contracting outside
to the hotel via department
guests to desired cleaning agencies
various means of
locations
transportation
 Uniforms expenses
Printing & stationary
Linen expenses Guest supplies This expense
expenses
This specific expenses account includes
This expense account
expense account This account the allocation of a
includes printed
includes the includes the portion of
formats , office
allocation of a various guest uniforms asset for
supplies, printed
portion of linen supplies a certain period of
manuals and guidelines
expenditure for a provided free of time along with the
for the use of the
specific period of charge to guests expense of
Rooms Division
time. in their rooms. repairing, and
employees.
cleaning them.
SERVICE
DEPARTMENT
NAME: MUSKAN AGARWAL
CLASS: B.COM (HONS) 2ND YEAR
ROLL NO:130
 MARKETING AUDIT PROCEDURE

ESTABLISHING INTERVIEW OF PRELIMINARY

OBJECTIVES, DRAW UP HOTEL CONCLUSION,
SCOPE AND INTERVIEW GUESTS,MAJOR SUGGESTIONS
DATA PLAN CLIENTS etc. SHOULD BE
PRESENTED
MARKETING AUDIT FRAMEWORK

One obstacle in the development of hotel

marketing audits has been the need to
produce a framework of logical, detailed
points of inquiry, custom-fitted to hotel
operations and marketing activities. These
points should evolve from the recognition
of what constitutes marketing
effectiveness for a hotel and what factors
determine it.
 MARKETING COMMUNICATION

The goal here is not to measure the return-on-investment

productivity of advertising, sales promotion, or public
relations expenditures, but rather to identify and evaluate
objectives and strategies for each from an integrated, targeted,
marketing communications perspective.

OBJECTIVE STRATEGY
 FINANCIAL AUDIT
OF
SERVICE DEPARTMENT

NAME: SIDDHI AGARWAL

CLASS: B.COM (HONS) 2ND YEAR
ROLL NO: 128/2
 FINANCIAL AUDIT

A financial audit is conducted to provide an

opinion whether "financial statements" are stated
in accordance with specified criteria. Normally,
the criteria are international accounting
standards, although auditors may conduct audits
of financial statements prepared using the cash
basis or some other basis of accounting
appropriate for the organisation.
FINANCIAL AUDIT OF HOTEL INDUSTRY

• Verification of Cash Sales

• Verification of Credit Sales

• Verification of Stocks

• Verification of Payments to Travel Agents

• Verification of Payment to Laborers

• Verification of Assets
 PERSONNEL AUDIT

Personnel audit is a term used for a

case study of human resources in the
organization. This is a kind of audit, its
subject is an objective and independent
review and assessment of the condition
and suggestion of solutions to increase
the effectiveness of individuals,
organizational units and whole
organization.
 PERSONNEL AUDIT OF HOTEL INDUSTRY

• Personnel processes

• Evaluation of the current state of human resources in the organization

• The level of personnel quality (competencies, capabilities, skills)

• Correct settings of scope of the powers and responsibilities of workers

• Efficient use of human resources

• Adequacy of the amount of human resources (deficiency or excess) -

determining the optimal staffing capacities
 CONCLUSION

All hotel companies need a strong hotel audit function to

check compliance with company standards, evaluate any risks
to the business and to provide a check against fraud and
malpractice. Hotel audits offer both risk and compliance
checks. A report is issued at the end of the hotel audit and
details any findings together with recommended actions.
Individual audit programs are tailored to suite the
requirements of the business.