2. What is accounting ?
There are two types of accounting
1. Guest account
2. Non-guest account
3. What is a Vouchers ?
Hotel uses following types of vouchers to record financial
transactions :
Visitors Paid out (VPO) voucher
Miscellaneous Charge Voucher
Cash Receipt Voucher
Telephone Call Voucher
Travel agent Voucher
Commission Voucher
Guest Allowance Voucher
Restaurant / Bar check
4. What is folios ?
There are four types of folios ?
1. Guest folio
2. Master folio
3. Non-guest folio/ city folio
4. Employee folio
5. Ledger
A ledger is a collection of the same type of
accounts. The front office ledger has a collection of
folios. There are normally two ledgers maintained by
the front office. They are:
Guest Ledger
City Ledger
6. What is guest ledger ?
Guest Ledger can further be divided into two
sub categorizes.
1.Horizontal tabular ledger
2.Vertical tabular ledger
What is city ledger ?