Introduction Night audit refers to the personnel who do accounting work or engage in accounting work at night. The object of the night audit is the cashier at each cashier point and the documents, statements and other materials submitted by various business departments. Its purpose is to effectively audit the income generated by the guest's consumption and ensure that the hotel's income on that day is true, correct, reasonable and legal. The night trial should have the ability to find out mistakes and disadvantages, find out the root causes, and be meticulous in working attitude. Night audit is mainly divided into three parts: room income, catering income and recreation income audit. Edit the contents of the night audit work in this paragraph, which includes: (1) Auditing the operating income of each consumption point and compiling the hotel operating income report. (2) Complete the computer cleaning of the front hall, catering and recreation. (3) Spot check the petty cash of each cashier. Its operating procedures include: 1. Night audit of room income: (1) Check whether all the cashiers in the front office have submitted cashier statements and bills. 1) Check whether the "Room Cashier's Cashier's Report" submitted by the cashier in the front office is consistent with the computer; if not, find out the reasons and record the details in the "Shift Book". 2) Check whether the number of copies of the cashier's bill attached with bills and other documents is consistent with the "Room Entry Report" in the cashier's system in the front office. If not, check them one by one, record the cashier's names of unpaid and missing bills and the details of missing bills in the "log book" and leave them to the relevant person in charge for review and investigation the next day. (2) Check every bill handed in by every cashier in the front office. 1) Classify and summarize the bills handed in by the cashier in the front office and check whether the amount is consistent with the "Cashier's Statement in Guest Room". 2) Check the check-in and check-out time, whether the rent is fully included, whether the half-day rent or full-day rent receivable has been collected, and whether there are prescribed approval procedures for exempting half-day or full-day rent. 3) Check whether the documents attached to the bill are complete, and if there is any missing deposit sheet, indicate the reasons, and register the non-refundable details in the log book for daily review. 4) Check whether the temporary check-in registration form and deposit form are consistent with the details of the cashier's checkout form in the front office (for example, room number, house price, etc.). Whether the consumption recorded at the back of the temporary check-in registration form is input into the computer, and whether the deposit number and amount are consistent with the "advance deposit". Finally, check whether the signing procedures are complete. 5) Check whether the house price is reasonable and whether the house transfer is signed. Whether the procedures for lowering the house price from high to low are complete. 6) Check whether there is a guest signing with the authorized person (whether the bill signing is the authorized person of the agreement unit). 7) Check whether the check-out card number of the membership card is rubbing, whether there is a member's signature, and whether the rubbing card number is consistent with the check-out card number. 8) Check whether the agreed house price is accurate and whether the signature of the guest is authorized by the agreement unit. 9) Check whether all income reductions are reasonable and signed by the authorized person. 11) Check whether the charges such as consumption and compensation meet the standards stipulated by the hotel. 11) Mark the bill in question and register it in the "log book". And all bills will be classified and bound according to the checkout method. 12) Make statistics on consumer cards and entertainment consumer goods, and make a deduction in the corresponding items when the operating income statement is made after statistics. (3) Review of mini-bar and shopping mall: 1) Review whether the procedures such as the stamp, room number and signature of the mini-bar and shopping mall are complete. 2) Check whether the summary number of each item in the mini-bar and shopping mall wine list is consistent with the amount shown in the control balance sheet of the mini-bar and shopping mall, and then sign it on the control balance sheet of the mini-bar and shopping mall and forward it to the cost department (if it is inconsistent, check it according to the actual number and sign it at the change place). 3) Check the drink lists of mini-bars and shopping malls with the computer one by one, check whether the pricing is correct and the quantity is consistent, find out the reasons in time when problems are found, and record the details in the "log book" and submit them to the daily judge for handling. 2. Night audit of catering income: (1) Check whether all the catering cashiers who are present have submitted cashier statements and bills. 1) Check whether the "Income Payment Sheet" submitted by the cashier in the front office is consistent with the computer. If it is not, find out the reasons and record the details in the "Shift Book". 2) Check whether the number of copies of catering cashier's bills with bills and other documents is consistent with the "Closing Report" in the catering cashier system. If not, check them one by one, record the cashier's names of unpaid and missing bills and the details of missing bills in the "log book" and leave them to the relevant competent personnel for review and investigation the next day. (2) Check every bill handed in by each catering cashier. 1) Classify and summarize the bills handed in by the cashier in the front office and check whether the amount is consistent with the "income payment form". 2) Check whether the items, quantity and amount of all consumer goods attached to the bill (wine list, restaurant multi-purpose list, restaurant consumption list, set menu, etc.) are consistent with the bill. Whether the documentary indicates the weight and quantity are consistent with the bill. 3) Check whether the attached restaurant multi-purpose bill and restaurant consumption bill are consistent with the kitchen multi-purpose bill and restaurant consumption bill. 4) Check whether the accounts receivable attached to the notice of meeting and banquet are consistent with the statement. 5) Check whether all income reductions are reasonable, whether the refund is signed by the authorized person and whether the reasons are sufficient. 6) Check whether the discount authority is accurate (for example, the manager of the food and beverage department has the authority to give a 11% discount on the whole order and the director of the food and beverage department has the authority to give a 61% discount on the whole order. 7) Check whether there is a guest signing with the authorized person in charge of the bill (whether the bill of charge is signed by the authorized person of the agreement unit). 8) Check whether the check-out card number of the membership card is rubbing, whether there is a member's signature, and whether the rubbing card number is consistent with the check-out card number. 9) Check whether the charges such as consumption and compensation meet the standards stipulated by the hotel. 11) Take out the multi-purpose list and restaurant consumption list of Yan, Bao and Wing restaurants and forward them to the cost department. 11) Mark the bill in question and register it in the "log book". And all bills will be classified and collected according to the way of settlement. 12) Make statistics on consumer cards and entertainment consumer goods, and make a deduction in the corresponding items when the operating income statement is made after statistics. Drinks are audited by daily audit. 3. Night audit of recreational income: (1) Check whether all the recreational cashiers who attend have submitted cashier statements and bills. 1) Check whether the "income payment form" submitted by the recreation cashier is consistent with the computer. If it is not, find out the reasons and record the details in the "shift book". 2) Check whether the number of copies of leisure cashier's bills with bills and other documents is consistent with the "income payment form" in the leisure cashier system. If not, check them one by one, record the cashier's names of unpaid and missing bills and the details of missing bills in the "log book" and leave them to the relevant competent personnel for review and investigation the next day. (2) Check every bill handed in by each recreation cashier. 1) Classify and summarize the bills handed in by the recreation cashier and check whether the amount is consistent with the "income payment form". 2) Check whether the tickets for bathing and swimming are cut and expired. If the use is postponed, is there any authority to sign it? 3) Check whether the check-out card number of the membership card is rubbing, whether there is a member's signature, and whether the rubbing card number is consistent with the check-out card number. 4) Check whether there is a guest signing with the authorized person (whether the bill signing is the authorized person of the agreement unit). 5) Check the use rights of the points card, swimming card and various tickets, and whether to use them to settle other consumption except bath money. 6) Check whether the single item of the person who is free of charge is correct (free of charge and single free of bath money) and whether the signing is true. 7) Check whether all income reductions are reasonable and signed by the authorized person. 8) Check whether the charges such as consumption and compensation meet the standards stipulated by the hotel. 9) Mark the bill in question and register it in the "log book". And all bills will be classified and bound according to the checkout method. 11) Make statistics on consumer cards and entertainment consumer goods, and make deductions in the corresponding items when the operating income statement is made after statistics. Count the number of cash tickets to prepare for filling in the report. (3) Audit of each delivery point (men's department, women's department, lounge, waiting room, cafeteria, swimming pool): 1) Check whether the sum of each consumer item in each delivery point's consumption receipt is consistent with the amount shown in the corresponding control balance sheet, and then sign it on the control balance sheet and forward it to the cost department (if the reasons are not consistent, check it according to the actual amount and sign the change place). 2) The receipt and verification of consumption receipts at all points shall be truthfully registered, and whether there is any loss or number skipping phenomenon of consumption receipts shall be checked. 3) Review the authority and authenticity of the signature of the free diners in the cafeteria, and check whether the complimentary fruit bowls and foods are signed by authorized personnel. 4) Check whether the multi-purpose bill handed in by the bill feeder is consistent with the multi-purpose bill of the back kitchen restaurant. 5) Check the check-in and check-out time of member rooms, and whether the room rate is charged according to the specified standards. 6) Check whether the discount and exemption of member rooms are signed by authorized personnel and are reasonable. 7) Check all consumption receipts and restaurant multi-purpose bills with the computer one by one, check whether the pricing is correct and the quantity is consistent, find out the reasons in time when problems are found, and record the details in the "shift book" and submit them to the daily judge for handling. Iv. Making the Morning Paper and Related Reports of Hotel Operation After the bills of all business departments have been verified, the night audit shall summarize the bills handed in by the cashier by department, count out the accurate total consumption and income, and make the Morning Paper and other related reports of hotel operation according to various printed reports and data. (1) Calculate the net amount of room charge, telephone service charge, laundry, mini-bar, boutique/shopping mall, other income, customer account, etc. and work out the "trial balance for night audit". (2) Count the number of people who consume food, bath, swimming pool, beauty salon, food, drinks, cigarettes, VOD, conference rent, room fee, bath money, technicians, shoeshine, games, sports, beauty, hairdressing, miscellaneous items, etc. Make a "daily catering/recreation income report". (3) Make a "night trial balance" and "daily catering" (4) In the software report system "199" report "Resident Guest Report (including daily rooms)", statistics are made on the houses sold, free rooms, occupied rooms, vacant rooms and maintenance rooms on that day, and in the software report system "111" report "Entertainment Occurrence Report", statistics are made on the data such as swimming cards, loyalty cards, consumption cards and banquets (entertainment) on that day, and so on. (5) According to the data of night trial balance, daily catering/recreation income report, NIGHT AUDITOR‘D‘REPORT and morning paper, the daily operating income report I, daily operating income report II and income summary table are made. (6) After the current seven tables, such as trial balance of night audit, daily catering/recreation income report, morning paper, daily operating income report I, daily operating income report II and income summary table, are completed, the last business summary table of the day is manually counted and the income and some important data of the day are filled in, which will be reviewed by another night auditor. After signing, this form will be forwarded to the daily review.