How to Post Daily Room Revenue During the Hotel Night Audit
Recognizing each night's room revenue and posting it to the guest folio during the automated night audit process.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Guest Ledger (Receivable) | Asset (+) | 5,000.00 | - |
| Room Revenue | Revenue (+) | - | 4,500.00 |
| Tourism Tax / VAT Output | Liability (+) | - | 500.00 |
💡 Accountant's Note
Every night, the auditor 'posts' the room rates to the guest folios. This recognizes the revenue for that day and increases the amount the guests owe.
Practitioner & Systems Framework
💻 ERP Architecture
The night audit run in the PMS (typically at midnight) automatically posts room rates to every occupied folio based on the rate plan and room type. The PMS generates a Night Audit Report showing total rooms revenue, occupancy rate, ADR, and RevPAR. These figures transfer to the accounting system via a daily interface or manual journal. Separate room revenue by rate category (rack, OTA, corporate, wholesale, complimentary) in the accounting GL for USALI departmental reporting. VAT/tourism tax rates vary by jurisdiction — in Jordan, tourist tax and 16% GST on accommodation must be correctly applied.
⚠️ Audit Flags
Auditors reconcile the night audit room revenue total to the PMS Revenue Report and the Daily Revenue Report (DRR) submitted by the Front Office Manager. Discrepancies between the PMS and the accounting system accumulate quickly in high-occupancy periods — daily reconciliation is essential. RevPAR (Revenue Per Available Room) is a key KPI auditors and management review monthly; under-reporting room revenue distorts this metric.
📄 Required Documentation
Night Audit Report from PMS (room revenue, occupancy, tax detail), Daily Revenue Report (DRR), PMS-to-accounting interface log or manual posting confirmation, rate plan audit (ensuring posted rates match approved rate plans), VAT output register, and monthly revenue reconciliation to PMS.
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Expert Analysis by Qusai Ahmad
General Accountant Supervisor & IFRS Specialist
Specialized in SAP GUI automation and Middle Eastern tax compliance. Building digital tools for the next generation of finance leaders.