This article explains each section of the Night Audit Report in RMS, including how ledger movements, cash transactions, charge analysis, and property statistics are presented and how to verify your figures balance correctly.
Â
Overview
The Night Audit Report is a financial summary that shows all transaction movements for a selected accounting date. It provides a detailed breakdown of how money moved through your property's ledgers, along with statistics covering the current date, month-to-date, and fiscal year-to-date.
The report is divided into several sections.
The first part covers financial movements: how charges, receipts, and ledger balances changed during the accounting date.
The second part covers operational statistics: occupancy, guest demographics, revenue metrics, and reservation activity.
Â
Â
Â
Key Terms
The Night Audit Report uses accounting and hotel management terminology throughout. The following table defines the key terms used in this article.
| Term | Meaning |
|---|---|
| Accounting Date | The business date the Night Audit report covers. This is the date selected when running the report and corresponds to the day the transactions were processed. |
| Ledger Movement | The net change in a ledger's balance for the accounting date. Ledger movements represent all debits and credits (charges and payments) that occurred during that day. |
| Debit | An amount owed by a guest or account. In hotel accounting, debits represent charges posted to a guest's account (for example, accommodation, meals, or extras). |
| Credit | An amount held in advance or paid towards a balance. Credits include deposits, pre-payments, and advance payments made before or during a stay. |
| Charges Total | The grand total of all ledger movements for the accounting date. This figure appears in both the top and bottom right corners of the report's cover page and should be identical in both locations. |
| Advances Ledger | The ledger that tracks credits (advance payments and deposits) for guest accounts that are not in Accounts Receivable. Sometimes grouped with the Guest Ledger as part of the in-house ledger system. |
| Guest Ledger (In-House Ledger) | The ledger that tracks debits (charges) for guest accounts that are not in Accounts Receivable. Covers all in-house and recent guest balances. |
| City Ledger (Accounts Receivable) | The ledger that tracks credits and debits for any Accounts Receivable (A/R) where a Tax Invoice has been generated with the "Bill To" set as a Company or Travel Agent. |
| General Ledger Account Code | A code assigned to each type of charge or revenue in RMS. These codes group charges into categories (for example, accommodation, food and beverage) for financial reporting. |
| Debtors Ledger | A report in RMS that shows outstanding balances. Used to verify Night Audit figures by filtering for specific ledger types and dates. |
Â
Report Sections at a Glance
| Section | What It Shows | Why It Matters |
|---|---|---|
| Ledger Movements (Cover Page) | Grand total of all transaction movements | Starting point for verifying the day's financial activity balances |
| Cash & Charge Transactions | Summary of cash receipts and charge totals | Confirms receipt totals match payment records |
| Debtor Analysis | Breakdown of movements across Advances, Guest, and City Ledgers | Shows how balances shifted between ledgers during the day |
| Charge Analysis | All charges posted, grouped by General Ledger Account Code | Breaks down revenue by category for financial reporting |
| Cash Analysis | All receipts and refunds for the day | Confirms cash and payment method totals match the cover page |
| Property / Category / Guest / Rate & Revenue / Reservation Statistics | Occupancy, revenue, and booking metrics | Provides operational KPIs for management reporting |
Â
Ledger Movements
The cover page of the Night Audit report displays the ledger movements for all transactions that occurred on the selected accounting date.
The Charges Total represents the total of all ledger movements for that accounting date and appears in both the top and bottom right corners of the cover page. These two Charges Total figures should be identical. If they do not match, this indicates a data issue that should be investigated before proceeding.
Â
Cash & Charge Transactions
This section provides a summary of the totals from the Cash/Charge Report (run as Charge) and the Cash Transaction Report for the accounting date. Use this section to confirm that the values here match the standalone reports.
| Report Line | Description |
|---|---|
| Charges Total | Total as shown on the Cash/Charge Report (run as Charge) for the accounting date. |
| Cash Transactions | Receipt Totals as shown on the Cash Transaction Report for the accounting date. |
| Cash Transactions - Ledger Movement | Sum of all Receipt Totals included. |
| Total Cash Transactions | Cash Transactions ledger movement total. |
Â
Debtor Analysis
The Debtor Analysis section reflects the movements of each account at the time the transactions were applied. A single transaction can span multiple buckets across different ledgers, depending on the debit and credit movements at the time.
The Debtor Analysis is split into three ledgers, each tracking a different type of balance. Together, these three ledgers account for all outstanding guest and company balances in RMS. The Total Debtor Analysis is the sum of all ledger movements within this section.
Â
Advances Ledger
The Advances Ledger displays all credits (advance payments and deposits) for accounts that are not listed in the Accounts Receivable (City Ledger) section. This ledger tracks money received before services are rendered.
| Report Line | Description | How to Verify |
|---|---|---|
| Opening Balance | The ledger balance at the close of the previous accounting date. This should always match the Advances Ledger Closing Balance from the previous accounting date. | On the Debtors Ledger: set the "As of Date" to the accounting date prior to the Night Audit report date, select the report option "Credit", and select "Non A/R Debtors only". |
| Plus New Credits | Credit movement of new credits received for the reported accounting date. | |
| Less Credits Used | Credit movement of credits consumed (applied to charges) on the reported accounting date. | |
| Less Credits Refunded | Credit movement of credits refunded for the reported accounting date. | |
| Closing Balance | The sum of the Opening Balance plus or minus the listed credit movements. | On the Debtors Ledger: set the "As of Date" to the same accounting date as the Night Audit report, select "Credit", and select "Non A/R Debtors only". |
| Advances Ledger - Ledger Movement | The sum of the credit movements for the accounting date. |
Â
Guest Ledger (In-House Ledger)
The Guest Ledger displays all debits (charges) for accounts that are not listed in the Accounts Receivable (City Ledger) section. This ledger tracks what guests currently owe for services rendered.
| Report Line | Description | How to Verify |
|---|---|---|
| Opening Balance | The ledger balance at the close of the previous accounting date. This should always match the Guest Ledger Closing Balance from the previous accounting date. | On the Debtors Ledger: set the "As of Date" to the accounting date prior to the Night Audit report date, select the report option "Debit", and select "Non A/R Debtors only". |
| Plus New Reservation Charges | Debit movement of new charges posted for the reported accounting date. | |
| Less Paid Balances | Debit movement of debits reduced towards a zero balance for the reported accounting date (payments received against charges). | |
| Closing Balance | The sum of the Opening Balance plus or minus the listed debit movements. | On the Debtors Ledger: set the "As of Date" to the same accounting date as the Night Audit report, select "Debit", and select "Non A/R Debtors only". |
| Guest Ledger - Ledger Movement | The sum of the debit movements for the accounting date. |
Â
City Ledger (Accounts Receivable)
The City Ledger displays all credits and debits for any Accounts Receivable where a Tax Invoice has been generated with the "Bill To" set as a Company or Travel Agent. This ledger tracks balances owed by businesses rather than individual guests.
| Report Line | Description | How to Verify |
|---|---|---|
| Opening Balance | The ledger balance at the close of the previous accounting date. This should always match the City Ledger Closing Balance from the previous accounting date. | On the Debtors Ledger: set the "As of Date" to the accounting date prior to the Night Audit report date, select Group By as "A/R", select Credit/Debit option as "All", and select the checkboxes for "Only Company", "Only Travel Agent", and "Only Wholesaler". |
| Plus New Credits | Credit movement of new credits for the reported accounting date. | |
| Less Credits Used | Credit movement of credits consumed on the reported accounting date. | |
| Less Credits Refunded | Credit movement of credits refunded for the reported accounting date. | |
| Plus New Transfers from Guest Ledger | Credit movement of debits from the Guest Ledger that have now had a Tax Invoice generated. This represents balances moving from the Guest Ledger to the City Ledger when an invoice is raised against a Company or Travel Agent. | |
| Less Paid/Voided Balances (Receipts/Cancelled Tax Invoices) | Debit movement of outstanding Tax Invoices paid on the reported accounting date, or Cancelled Tax Invoices from outstanding A/R debtors. | |
| Closing Balance | The sum of the Opening Balance plus or minus the listed credit and debit movements. | On the Debtors Ledger: set the "As of Date" to the same date as the Night Audit report, select Group By as "A/R", select Credit/Debit option as "All", and select the checkboxes for "Only Company", "Only Travel Agent", and "Only Wholesaler". |
| City Ledger - Ledger Movement | The sum of the credit and debit movements for the accounting date. |
Â
Guest Account Balance
The Guest Account Balance is the sum of all Guest Accounts that would be included on the Debtors Ledger for the reported accounting date on the Night Audit report. This figure represents the total amount owed across all active guest accounts at the end of the accounting date.
Â
Ledger Movement Totals
Ledger movement totals on the cover page of the Night Audit report are displayed in bold and span across several columns. These totals reflect how the individual ledger movements are tallied to reach the Grand Total (Charges Total) of ledger movements for the reported accounting date.
Â
Charge Analysis
The Charge Analysis is a summary of the Management Charge Report for the reported accounting date. This summary includes all charges that have been posted for the day, broken down by General Ledger Account Code using the reporting groupings configured for the property.
The Charge Analysis includes Month to Date and Financial (Fiscal) Year to Date figures in addition to the reported accounting date. The value in the "Today" total column will match the Charges Total on the cover page of the Night Audit report.
Â
Cash Analysis
The Cash Analysis page displays any receipts or refunds reported for the accounting date. This section shows individual payment methods and their totals.
The Total Amount at the end of the Cash Analysis will match the Total Cash Transactions on the cover page of the Night Audit report, as well as the Cash Transaction Report. If these totals do not match, review the individual receipt entries for any adjustments or corrections made after the initial Night Audit run.
Property Statistics Analysis
The Property Statistics Analysis section provides budget and actual financial revenue figures, along with key statistics. Values are displayed for "Today" (the reported accounting date), Month to Date, This Month Last Year to Date, Financial Year to Date, and Last Year to Date. This allows you to compare current performance against both budget targets and prior-year results.
Â
Category Statistics
The Category Statistics section breaks down occupancy and usage data by Category (room/site type). This helps you understand which categories are performing well and which have available capacity.
| Report Line | Description |
|---|---|
| Total Areas | Total number of Areas available (set up) at the Property for the date or date range. |
| Under Maintenance | Total number of Areas out of order with a Maintenance Reservation for the date or date range. |
| Areas Available | Total Areas less Under Maintenance for the date or date range. |
| Area Nights Sold | Number of Areas Available that were sold for the date or date range. |
| Category Breakdown | Area Nights Sold broken down per Category. |
| Extra Bed (more than 2 people) | Area Nights Sold where the guest count was above 2. |
| House Use | Area Nights Sold where the Rate Type is in the Rate Grouping selected as House Use. |
| Complimentary | Area Nights Sold where the Rate Type is in the Rate Grouping selected as Complimentary. |
| Day Use Areas | Number of Area Nights Sold where the Area is in a Category set up as Booked By "Day". |
Guest Statistics
The Guest Statistics section provides a demographic and occupancy breakdown of the guests in house on the reported accounting date.
| Report Line | Description |
|---|---|
| Total Guests In House | Total number of guests on reservations in "Arrived" status for the reported accounting date. |
| Adults | Number of Total Guests In House that are Adults. |
| Children | Number of Total Guests In House that are Children. |
| Infants | Number of Total Guests In House that are Infants. |
| Local Guests | Number of Total In House Guests where the guest's Country matches the Property's Country. |
| International Guests | Number of Total In House Guests where the guest's Country is different to the Property's Country. |
| Single Occupancy % | Percentage of Reservations in "Arrived" status for the date of the Night Audit Report where the number of Adults is only 1. |
| Double Occupancy % | Percentage of Reservations in "Arrived" status for the date of the Night Audit Report where the number of Adults is 2. |
| Area Occupancy % with Maintenance | Percentage of Areas occupied where Total Areas includes Areas on Maintenance. For example, 10 Available Areas with 2 on Maintenance would still calculate Area Occupancy from all 10 Areas. |
| Area Occupancy % without Maintenance | Percentage of Areas occupied where Total Areas excludes Areas on Maintenance. For example, 10 Available Areas with 2 on Maintenance would calculate Area Occupancy from 8 Available Areas. |
| Local Guests % | Area Occupancy percentage where the guest's Country matches the Property's Country. |
| International Guests % | Area Occupancy percentage where the guest's Country is different to the Property's Country. |
Rate & Revenue Statistics
The Rate & Revenue Statistics section provides key revenue performance indicators. These metrics are commonly used in hotel management to assess pricing effectiveness and revenue generation.
| Report Line | Description |
|---|---|
| RevPOR | Revenue Per Occupied Room. The average rate of the occupied Areas, calculated as the sum of the night's rates for the report date on all occupied Areas divided by the number of occupied Areas. |
| Total Area Rate | Total Per Night Average Rate. The Base Rate from each reservation divided by the number of nights of the reservation to obtain that reservation's Night Average Rate, then summed up for the total number of reservation nights that fall within the report's date range. |
| RevPAR with Maintenance | Revenue Per Available Room (including maintenance). Total Area Rate divided by the Total Available Areas where Areas on Maintenance are included as available Areas. |
| RevPAR without Maintenance | Revenue Per Available Room (excluding maintenance). Total Area Rate divided by the Total Available Areas where Areas on Maintenance are excluded from the number of available Areas. |
| Gross Revenue | Matches the Total of the Charge Report. |
| Total Area Revenue | Totals of the Charge Report where the General Ledger Account Code is set up as Accommodation Revenue. |
| Average Area Revenue | Total Area Revenue divided by the Area Nights Sold. |
| Area Revenue / Available Areas | Total Area Revenue divided by the Total Available Areas. |
Reservation Statistics
The Reservation Statistics section summarises booking activity for the reported accounting date, including arrivals, cancellations, quotes, no-shows, and new reservations.
| Report Line | Description |
|---|---|
| Today Arrivals | Number of Reservations with the Report Date as the Arrival Date. |
| No. of Arrived Reservations | Number of Reservations changed to "Arrived" status on the Report Date. |
| Value of Arrived Reservations | Quoted Total Rate for the Arrived Reservations. |
| No. of Reservations Cancelled Today | Number of Reservations changed to "Cancelled" status on the Report Date. |
| Value of Cancelled Reservations | Quoted Total Rate from the Cancelled Reservations. |
| No. of Quotes Made Today | Number of Quote Reservations created on the Report Date. |
| Value of Quotes | Quoted Total Rate for the Quote Reservations. |
| No. of No Shows Today | Number of Reservations with status changed to "No Show" on the Report Date. |
| Value of No Shows | Quoted Total Rate for the No Show Reservations. |
| No. of Reservations Made Today | Number of Reservations created on the Report Date, excluding Cancelled and No Show Reservations. |
| Value of Reservations Made | Quoted Total Rate for the new reservations, excluding Cancelled and No Show Reservations. |
Â
Troubleshooting and Common Checks
The following table outlines common issues encountered when reviewing the Night Audit Report and how to resolve them.
| Issue | What to Check |
|---|---|
| Charges Total at top and bottom of cover page do not match | Check for balance transfers across properties or transactions posted after the Night Audit was run. Re-run the report for the same accounting date. |
| Total Cash Transactions + Total Debtors Analysis does not equal Charges Total | Review each ledger section individually to identify which ledger movement is causing the discrepancy. |
| Opening Balance does not match previous day's Closing Balance | Run the Debtors Ledger for the previous accounting date and compare. Check whether any adjustments were posted retroactively to the previous date. |
| Cash Analysis total does not match Total Cash Transactions on cover page | Compare against the Cash Transaction Report for the same date. Look for receipts or refunds that may have been voided or adjusted. |
| Charge Analysis "Today" total does not match Charges Total | Compare against the Management Charge Report for the same date. Check for charges that may have been posted to an incorrect General Ledger Account Code. |
Â
Â
Comments
0 comments
Please sign in to leave a comment.