1. Bali Hospitality Professional
Service
Drs. Agustinus Agus Purwanto, MM
Senior Consultant
Jl. Tukad Batanghari VIII/7A
Denpasar – Bali – Indonesia
E-mail:
agustinus.aguspurwanto@ehotelier.com
Web:
www.linkedin.com/in/aguspurwanto

2. Chapter 5
I. Front Office
Accounting

3. Account Management
Debits Credits
Charges Payments

4. Front Office
Accounting Formula
Previous Balance
+ Debits
- Credits
Net Outstanding Balance
PB + DR - CR = NOB

5. Hotel Accounting
Systems
Non-Automated
 Accounts kept manually
Semi-Automated
 Accounts kept using posting machine
 Previous Balance Pickup
Fully-Automated
 Accounts kept using computers
 Point-of-sale link

6. Hotel Accounting
Terms
Account
 A collection of all transactions incurred by a guest.
Folio
 A statement of all transactions that affect the
balance of an account.
Posting
 The process of recording transactions onto a folio.

7. Types Of Folios
Guest Folio
 Front office is responsible during
occupancy
Non-guest Folio
 Used for House accounts
Master Folio
 Used for group accounts
Incidental Folio

8. Hotel Ledgers
Ledger
 A summary grouping of accounts
Guest Ledger
 Set of registered hotel guest accounts
City Ledger
 Set of non-guest accounts
 Transfer of non-settled accounts
 Responsibility shifts from front office to
accounting department

9. Hotel Accounting Terms
Advanced Deposit
 Pre-payment to guarantee reservation
After-departure charges
 “Signature on file”
Cash Overages & Shortages
 Beware of both
Due Backs
 Pay out more than you receive

10. Hotel Vouchers
Voucher
 Details a transaction to be posted
Correction Voucher
 Supports a correction on the Same Day as the
error
Allowance Voucher
 Supports a correction After the close of

11. Hotel Vouchers
Transfer Voucher
 Reduces one account and increases another
Paid-out Voucher
 Accounts for cash advances on the guest’s
folio
Cash Voucher
 Supports the posting of a credit to a guest
folio