Complimentary F&B

Prepared by : Srihartoto
Corporate Operation Manager
AZANA HOTEL & RESORT 2019
 Why Quality Assurance ?
Prevent
brand and
reputation
damage

More efficient Promote

and realistic higher
planning productivity

Have better-
functioning
teams

AZANA HOTEL & RESORT 2019

 Complimentary F&B

AZANA HOTEL & RESORT 2019

 Complimentary F&B

AREA COVERED
AZANA HOTEL & RESORT VER. 01-03/19
 Payment
Guarantee

Distribution:
AZANA Loyalty Checking
Membership, outstanding
Agency balances
commissions

Room
Room
sales No-Shows
reconciliation

Deductions / Complimentary
Refunds rooms
 Room Payment Guarantee
sales

Is a copy of ID card and Are credit card pre- Upon check-in, are
filling up the registration authorizations or pre- payment guarantees Are payment guarantees
card with complete payments from requested from obtained from
personal information of individual guests Corporate guests and Government bodies
the Welcoming Guest requested for sufficient from Tour Operators or guests prior to their stay
carried out by the hotel amounts upon check-in agencies guests when ? (i.e in form of LS)
? ? extras are not covered?
Room Checking Outstanding Balances
sales
Is a daily and formalized control carried out by the hotel when guests exceed the credit limit
defined by the hotel ?

For guest exceeding the credit limit, does the supervisor or manager take any action ? (i.e : a
formal check of the existence of payment guarantees or a prepayment for long-stay guests and
a formal check of the presence of point of sales bills, signed by guests when appropriate).

Does the line manager ( hierarchy, team leader…) supervise those controls on a daily basis?

Are invoices correctly processed and reconciled on the next day after guest check out ?

Are invoices sent out to guest within a satisfactory time (max. 48 hours after
guest departure) ?

Does the line manager (hierarchy, team leader…) supervise this check on a daily basis? Is the
end of month control supervised by the GM/HM?
Room No Show
sales
Is a daily control with
comments of no-shows
produced by an Front Office
Leader/Coordinator,
enabling no-shows to be
billed correctly ?

Are no-shows recorded as

no-shows turnover in the
P.M.S ?

Are no-shows recorded

under sales in the P.M.S
only after payment
(individual guests) or upon
written receipt of a
payment guarantee
(companies and travel
agencies)?
Room Complimentary Room
sales
Does the hotel’s GM/HM, or persons formally authorized by
the GM/HM (through a "Delegation of Authority" or official
letter), give official prior permission to grant complimentary
rooms ?

Are complimentary rooms correctly recorded in the P.M.S

(staff member IN HOUSE and Guest's complimentary rooms
recorded differently) ?

Does the Front Office Leader/Coordinator formally control

the complimentary on a daily basis by using final report ?

Does the GM/HM formally supervise this check at least on a

weekly basis?
Room Deductions/Refunds
sales

Is the documentation
on
Does the GM/HM
deductions/refunds
formally supervise this
(always with clear
check at least on a
comments) adequate
weekly basis ?
to confirm they are
properly justified ?

Are the deductions / refunds

subject to a formalized and daily
control by the Front Office
Leader/Coordinator ?
 Room Room reconciliation
sales

Does Housekeeping produce an

Does Reception produce an
accurate, formal report of the
accurate, formal report of the Are these two reports produced
rooms that were cleaned,
status of rooms sold to calculate independently ? And are they
inaccessible, declined service, etc.
rooms occupied according to formally reconciled daily ?
to calculate rooms occupied
reception ?
according to housekeeping ?

If room cleaning is subcontracted

Are all discrepancies between by outsourcing, is the
reception and the housekeeping Does the GM/HM formally housekeeping report (information
highlighted ? Are discrepancies supervise the room reconciliation from the hotel) used to check and
formally analyzed and explained at least on a weekly basis ? approve the external service
? provider’s invoices compared with
their contract?
Room Agency commissions
sales

Is every
Are the controls
commission Are the agency Is the payment of
Is the weekly supervised by a If any exception
transaction commissions that commission
commission line manager on commissions
indicated on the do not pass controlled by
report approved (different from given to third
report produced through web (i.e administrative
in the web the ones who party formalized
in web checked, manual) regularly department ? (i.e
application within performed the and approved by
corrected or checked and : Finance &
48 hours ? checks : hierarchy, the GM/HM ?
removed as approved ? Accounting dept)
team leader…) ?
appropriate ?
 Restaurant
Sales

Complimentary F&B Bar & Snack

F&B sales
SALES

Deduction
 F&B
SALES Restaurant Sales
Are Captain Order used by sequentially number ?

Are Captain Orders reconciled between those sent to kitchen and billed ?

Are discrepancies identified during the monthly reconciliation between products

consumed and sales figures (produced either using stock management software
or calculated manually by the hotel on a representative sample of 5 products from
the kitchen minimum) formally explained and analyzed ?

Is this analysis formally supervised by the GM/HM on monthly basis ?

Are the sales of products from the menu (bar/restaurant), dishes of the day, and
meals sold for seminars and banquets detailed in the point of sales system ? If
not, is a manual follow-up kept of those sales ?
 F&B
SALES Bar/Snack sales
Are all consumptions of drinks recorded in the system before they are
served ?

Do sales outlets operate with par stock levels for drinks sold by the unit
and are they respecting them ?

Are daily requisitions produced on the basis of physical inventory and are
they reconciled with sales ? Are discrepancies highlighted and formally
analyzed ?

Are discrepancies identified during the monthly reconciliation between

products consumed and sales figures (produced either using stock
management software or calculated manually by the hotel on a
representative sample of 5 beverages) formally explained and analyzed ?

Are the reconciliations monthly supervised by the GM/HM ?

 F&B
SALES Deductions
Is the documentation on
deductions/refunds (always with clear
comments) adequate to confirm they
are properly justified ?

Are the deductions subject to a

formalized and daily control by the F&B
Leader/Coordinator ?

Does the GM/HM formally supervise

this control at least on a weekly basis ?
 F&B
SALES Complimentary F&B products
Are the complimentary F&B vouchers reconciled daily
with the complimentary report to ensure they were
properly justified ? Is the check formally controlled ?

Does the documentation include the following

information: - Reason for the complimentary F&B products
- Name(s) of the guest(s) - Name of the person who
granted the complimentary

Does the GM/HM formally supervise this check at least on

a weekly basis?

Are complimentary F&B products correctly recorded

(separation between internal and commercial
complimentary F&B products)?
AZANA HOTEL & RESORT 2019
 Goods
ordering/delivery

Cost of Sales Supplier invoice

Ratio accounting

PURCHASES-
STOCKS

Inventories Stocks
PURCHASES-
STOCKS Goods ordering/delivery
Is a sufficient separation
between functions respected
for the order, goods receipt and
invoice verification ?

Are products delivered Does hotel have a purchasing

formally cross-checked policy defining the amount to
against the order at the time be approved by GM/HM ? If
of delivery (quantity, quality, yes, is that respected ?
weight, etc.)?

Are Purchase orders Is Purchase Requisition made

approved by the GM/HM as for every purchase prior to
per defined policy by the execution of Purchase Order
hotel ? or Work Order ?

Are purchasing process

required minimum 3
quotations or several suppliers
invited to tender if there is no
approved supplier list valid in
the hotel ?
PURCHASES-
STOCKS Supplier invoice accounting
Are invoice details (quantities,
quality, weight, unit price, etc.)
formally reconciled with
purchase orders and delivery
notes ?

Are invoices posted in the

Are Account Payable (AP) accounts system always
ageing analyzed on monthly formally approved by the
basis by the Accounting Financial Leader (stamped
Leader and formally “valid for payment”) or by a
approved by GM/HM ? person formally authorized
by the GM/HM ?

Do supplier payment terms

Are accruals booked in
comply with local
accounting for all purchases
regulations or the contract
and expenses (food and non
terms ? Do those terms
food) where the invoice is
enable cash flow to be
still pending at month end ?
optimized ?
PURCHASES-
STOCKS Stocks

Are withdrawals of
Are storage areas Is access to storage goods from storage Is there a report on
(hotel store, areas restricted to areas formally losses and Is FIFO method
kitchen, sales a limited number of recorded, checked breakages (incl. respected in order
outlets) locked people and having and confirmed by spoil items) in the to minimize the
when staff are off a fixed opening the person who main storage places losses ?
duty ? schedule ? received the ?
requisition ?
PURCHASES-
STOCKS Inventories
Are physical inventories carried out at
month end by at least two people and
signed off by them ?

Are physical inventories carried out with

Are final inventories formally checked
blank inventory sheet (without
and approved by Accounting Leader
theoretical quantity of stock as per
each time of physical inventory done ?
system) ?

Are the prices used for the inventories

valuation (weighted average price, when Are manual inventory records
the method could be applied using a reconciled with the final inventory
stock management system) regularly according to system ?
updated ?

Do any discrepancies or inconsistencies

identified during the F&B reconciliation
between products consumed and sales In case any discrepancies or inconsistencies
figures (produced either using stock identified during physical inventory, are
management software or calculated they reported, analyzed and approved by
manually by the hotel on a representative Accounting Leader?
sample of products) give rise to a second
physical check by a third party ?
PURCHASES-
STOCKS Cost of Sales Ratio

Is cost of sales ratio

Is cost of sales ratio of
calculated correctly at
current month Is cost of sales ratio
least by main of
compared to cost of analysis report
product family or by
sales per budget, last formally reported and
outlet ? Does it
month (M-1) and last approved by GM/HM
formally checked and
year same month (Y- on monthly basis ?
approved by F&B
1) ?
Leader/Coordinator ?
AZANA HOTEL & RESORT 2019
 Treasury flow

Payment of
expenses TREASURY Disbursements

Cardholder
data security
TREASURY
FLOW Cash Float
Are cash floats kept securely
(access restricted to those needing
to use them, out of customers’
sight, kept locked by default, stored
securely when staff are off duty) ?

Is allocation letter or
Are discrepancies formally responsibility letter prepared
recorded and quickly amended for each outlet cashier as well as
(within a week) ? General Cashier for individual
own cash float ?

Is the cash float recorded in a

Are formal spot-checks carried
log book by a joint handover
out regularly (every month) on
when shifts change ? Is the float
all cash floats in the hotel by a
counted in the presence of a
manager who does not have
witness if the float is dropped
access to them ? In the event of
off or removed from a safe at
discrepancies, are checks
the beginning or at the end of
supervised by GM/HM ?
the day ?
TREASURY
FLOW Cash Remittance
Is the Cash deposit of envelope
formalized on a written document ? Do
the depositor and a witness validate
deposit by signing this document when
the envelope is dropped into the drop
safe by cashier every end of shift ?

Is the safe where cash envelopes

Are cash envelopes withdrawn,
are kept secure (access restricted
opened and counted in the
to those needing to use it, out of
presence of a witness and formally
the general public’s sight,
combination changed regularly if recorded in a document kept by the
hotel ?
applicable, etc.) ?

Does this reconciliation highlight

Are the daily cash physical
any discrepancies between
evidences (printing of payment
theoretical cash according to P.M.S
terminal summary, physical
and actual physical cash ? Are such
discrepancies explained and counting of cash and cheque, etc.)
reconciled with the definitive
rectified as soon as possible ? And
cashier report (front office / city
is the accounts department
informed ? ledger) ?
TREASURY
FLOW Bank Deposits

Are all cash Does the cashier

Does the daily
collection (front and Are all cash who deposit cash
general cashier
back office in P.M.S.) collection (front and into bank
report prepared,
deposited into the back office in P.M.S.) accompanied by the
checked and
bank (amount deposited into the witness ? Or taking a
formalized by
written on paying-in bank on the very regular outsource
Accounting Leader
slip = total cash for next business day ? company, if
on daily basis ?
the day or period) ? applicable ?
Disbursements Spending from petty cash and the hotel cheque book

Is spending from petty

Is a follow-up of cheque
Are purchases from petty cash or from the hotel Does the hotel ensure
books outstanding
cheque book supported
cash taken from a specific formally done ? Are that no employment-
by the required
cash float ? Is this float cheque books kept in a related payments
paperwork (invoice
kept in a secure area and secure place ? Are (employee loan, salaries,
including all necessary
by a person without cheques issued formally employee benefits, etc.)
statutory items) and is it
access to the accounting followed up and are made from petty cash
presented to the GM/HM
system ? monitored if any ?
before replenishment of
clearance in the bank ?
the petty cash float ?
 Cardholder
data security Cardholder data security and refund security

Are merchant receipts, pre-

authorization receipts, faxes, emails
and all documents containing
sensitive data relating to customer
payment cards kept in a secure,
restricted-access area ??

Are refunds made from a

payment card number ,prior
authority needed written Is access to the drawer where
request letter from guest, and the in-house customer files are
checks conducted to ensure kept secured and limited access
refunds are made to the same to receptionists ?
payment card used for the
original payment ?

Is cardholder data security

training taken by hotel
employees who handle (charge,
process, store, view…) credit
cardholder data at least once a Does the hotel ensure that no
year or when new staff starts ? document includes a credit card
CVV/CVC ?
Payment of
expenses Payment of Expenses

Are bank mandates up to

date and do they take into
account the case of absence
of one or more operational
usual signatories ?

Are all supplier

Once payments are
payments made by the
approved, are all paid
Accounts Department
invoices correctly
always approved by
identified so that no
authorized persons from
double payment is
Operation,
possible (ex. marked
Administration and
“paid” on the invoice)?
GM?
AZANA HOTEL & RESORT 2019
 Hiring
Process

Training
HUMAN Staff Records
CAPITAL Management

Payroll
Management
HUMAN
CAPITAL Hiring Process
Does user prepare
Employment Requisition
Form (ERF) every time
each department needs
staff.

Does HRD do a
Does ERF approved by
reference check as the
hierarchy before
last criteria before the
recruitment process
employee is being
start ?
confirmed ?

Does the candidate Does ERF

going through the acknowledged by
competency and FC/CA for budget
character test ? checking ?
HUMAN
CAPITAL Staff Records Management

Is a contract prepared
In case of requirement
for each new
Are local pre- related to local law, is Are the validity and
employee in
employment there a register that is expiry dates of
accordance with
administrative used to keep of full GM/HM's temporary
statutory obligations
requirements met for up-date of staff ? Is it residency permits
(signed by both
each new starter? in accordance with checked regularly?
parties, stating the
local legislation ?
salary, etc.)?
HUMAN
CAPITAL Staff Records Management

Whenever an employee leaves, does the

management ensure that all elements
belonging to the hotel have been returned
Do employee files contain a complete set (Cash floats, keys, badge, uniform ...) and
Regulations regarding specific contracts
of documents that are locally mandatory that all administrative documents
(fixed-term, season, temporary work)
and (medical check-ups, annual appraisal, (balancing statement ending all
known and always followed?
reprimend etc.)? contractual obligation, the document
validating the return of objects belonging
to the hotel ...) have been signed by the
employee?
HUMAN
CAPITAL Payroll Management
Is access to payroll data limited
to persons who need it to
perform their duties?

Do bonuses comply with Is monitoring of variable

written objectives set at the components (paid leave, sick
start of the year? Are written leave, public holidays,
objectives sign both by the flextime, bonuses, etc.)
employee and Hotel carried out effectively?
Management?

Are work schedules signed

off by supervisor and head of
Does the GM/HM check the department(monthly at least)
accuracy of the payroll at and do the schedules comply
each salary payment ? with labor law in the country
(timetable, number of hours
worked and rest days)?

Are expense claims supported

by documentary evidence and
approved by line management?
HUMAN
CAPITAL Training
Does user prepare
Training Requisition Form
(TRF) every time each
department needs
training.
Does evaluation after Does TRF approved by
training is done between hierarchy before training
HRD, HOD and trainee process start ? (incl.
and the result is subject, institution,
properly documented ? investment, timing, etc)

Do you monitor training

Does TRF acknowledged
hours per employee per
by CA/FC department
month following head
for budget checking ?
office policy ?

Following the training

Does a training certificate
policy, should the trainee
kept by respective
has binding agreement,
employee ?
has been respected ?
AZANA HOTEL & RESORT 2019
 Subcontracting-
related risk

Preventive
maintenance
Insurance
and safety
control

RISK
MANAGEMENT

Crisis and
sensitive
IT security
situations
management
General IT organization

Do staff have a list

available of telephone
numbers for the
different support units
to be contacted in the
event of IT incidents?
Hardware and software security

Are computers,
tablets and
electronic payment
terminals (EPTs)
located in areas Is fire risk in the
accessed by the Are sensitive areas Are the computer computer rooms
public properly (server room, rooms dedicated limited and
protected against reception) and protected by adequately covered
theft or damage equipped with an access system (by fire
(attached screen, video camera (swipe card or extinguishers, fire
locked database, and/or access keypad door entry resistant materials,
tablets secured control system, locked with ventilation and air
when not in use, mechanisms to a key that is signed conditioning,
key in area monitor individual out in the front automatic fire
inaccessible to the physical access ? office) ? detection system,
public) ? Are etc.)?
network sockets in
public areas
disabled when they
are not used ?
Hardware and software security

Is access to
applications
holding sensitive
data (PMS, POS,
Is password for
etc.) managed
Do the servers Is password for login to
through named
and P.M.S login to applications
logins having
computers have applications holding sensitive
permissions
real-time anti- holding sensitive data (PMS, POS,
matching the
virus software data (PMS, POS, etc.) deleted
employee’s role ?
installed (and etc.) changed when the staff
Is a monthly
updated at least every six months resign and create
check conducted
monthly) ? ? a new password
to ensure that
for new staff ?
active logins are
all for employees
still working at
the hotel ?
Backups
Does the hotel
follow the
backup
procedures
Are the
(describing the
Is annual contingency
backup scope Are physical
physical procedures
and backup media
backup media followed in the
frequency, the taken off-site
taken off-site event of
staff for storage at
of hotel extended IT
responsible least once a
premises unavailability
for running week ?
every year ? in line with the
backups and
instructions?
the physical
media
replacement
guidelines) ?
Subcontracting-related risk

Has the hotel taken the

following measures as
regards subcontracting
(pest control, lift
maintenance, exterior
maintenance, etc.):- Are
the contract signed with
the local legislation and
enable to limit the risk of
dispute ?
Insurance

Does the hotel’s have

purchased the insurance
policies for the following types
of cover:- Public liability ?-
Property damage and
business interruption (PDBI)
?- Professional/Operating civil
liability for other activities
self-managed by the hotel ?
(i.e : Money in transit and in
safe ) - Company cars ?
Crisis and sensitive situations
management

Are all employees

Does the hotel have a trained in the In case of video
crisis management evacuation and protection system
procedure ? ( firefighting procedures? (CCTV) in the hotel,
emergency contacts list, Is an evacuation and Are the emergency exits does it have working
manual checklist, firefighting drill easily accessible ? video camera with
evacuation procedures, conducted regularly recording 30 days ? Is
known gathering point, (depending on local access to the recordings
etc.) ? legislation and at least restricted ?
once a year) ?
Preventive management & Safety control

Does hotel have "as built"

drawing in relation with
architectural, civil structure,
mechanical, electrical,
plumbing and life safety ?

For assets (in particular to

Do employees conduct a machineries/vital
medical check up (every 6 equipments/facilities) that
months for food handler no more warranty from the
and 1 year for others) ? seller, do they have
maintenance contract ?

Does Engineering
Are important areas (panel
department do a
room, server room, guest
preventive maintenance
room, kitchen) protected
program for all equipments
against fire safely ?
? Is it recorded properly ?
AZANA HOTEL & RESORT 2019
 Operating
Equipments

ASSETS &
EQUIPMENTS

Fixed Assets
 ASSETS &
EQUIPMENTS Operating Equipment

Are a formal inventory of

operating equipments are
regularly done every 6 Are the reserve for
Does the Loss & breakage Does the FF&E reserve is
months and kept up-to-date Operating equipments are
reserve is being utilized being utilized properly to
(written off if appropriate, used as per budget to
properly to replace the lost substitute or add new items
wear and tear in accordance maintain the par stock of
items or wear and tear ? of Operating Equipments ?
with local accounting Operating Equipments ?
standard, replacement,
etc.)?
 ASSETS &
EQUIPMENTS Fixed Assets
Does hotel have CAPEX policy
approved by Owner ? Policy must
outline category of Fixed Assets,
criteria of Fixed Assets and who is
responsible to register the Fixed
Assets ?

Are all Fixed Assets placed in

Does the FF&E reserve is being the hotel tagged every item
utilized properly to substitute and registered in the book
or add new items of Fixed with other further detail such
Assets ? as photo, date of purchase,
price, warrantee period,etc.)

Are a formal inventory of

Fixed Assets are regularly done Does the depreciation and
at least once every year and accumulation depreciation is
kept up-to-date (written off if properly calculated and
appropriate, wear and tear in booked every month following
accordance with local the value and useful life of
accounting standard, each item ?
replacement, etc.)?
AZANA HOTEL & RESORT 2019
 Accounting

Reconciliation
between the
Taxation
BOOKKEEPING accounting system
& TAX and the Property
Management
System

Accounting
processing of
receipts
BOOKKEEPING
& TAX Accounting

Does bookkeeping accurate ?

Clear and clean record is done
following the condition of
Hotel Management
Agreement ? ( means what
should be charged before GOP
or after GOP is done )

Does the hotel maintain and

monitor the monthly Balance
Sheet account reconciliation
(except Bank) with formal
Does hotel apply accrual basis ? approval from hierarchy ? (i.e
prepayment, accruals,
reserve, provision, employee
benefits, service charge, etc)

Does the hotel calculate and Does the hotel maintain good
maintain good record for FF&E record for any
reserve following Hotel reserve/provision such as
Management Agreement ? reserve for replacement of
Does hotel save the money for Operating Equipments reserve,
FF&E reserve in a separate FF&E reserve, Loss & Breakage
bank apart from operational reserve, bad debt provision,
bank account ? etc).
BOOKKEEPING Reconciliation between Accounting system and the
& TAX
Property Management System (P.M.S)

Are customer balances from PMS

(outstanding customer balances, deposit
Is the revenue figures recorded in the payments, AR ledger etc.) formally
P.M.S formally reconciled with the sales reconciled with the corresponding Are these reconciliations formally
figure in the accounting system every account balances in the accounting system supervised by the hotel’s Accounts
month ? Are any discrepancies explained every month ? Are any discrepancies Department ?
and rectified quickly if necessary ? explained and rectified quickly if necessary
(formal monitoring of actions from one
month to the next) ?
BOOKKEEPING
& TAX Accounting process of Receipts

Are the persons handling cash

different from the persons,
receiving the payment by mail,
recording them in the P.M.S and
in the accounts department?

Are bank reconciliations and the

Are all non-cash receipt (wire
detail of pending items in cash
transfer,giro, cheques) recorded
accounts analyses, formally
correctly to knock-off the
supervised by an Accounts
outstanding or for payment
Department and by the GM/HM
deposit purpose ?
on a monthly basis ?

Are pending items in bank Are bank reconciliations

reconciliation formally carried out monthly (for all
followed up correctly and bank accounts) ? Are the detail
quickly settled and recorded in of pending items in the book or
the hotel book ? bank account printed monthly ?

Are the nature and age of pending Are pending items in Bank
items in bank reconciliation reconciliation properly justified by
always clearly indicated ? evidence of documents ?
BOOKKEEPING
& TAX Taxation

Does the hotel respect

and compliance to
Does the hotel respect Does the hotel respect
Payroll tax (Income Tax
and compliance to Hotel and compliance to Other
Art 21) as regulated
Sales Tax (PB1) as Final Tax as regulated
either on payment or
regulated either on either on payment or
reporting ? Does every
payment or reporting ? reporting ? Does the
staff receives annual tax
Does the payment and payment and report
return correctly and in
report done every month done every month
timely manner prior to
without delay ? without delay ?
Annual Individual tax
submission deadline ?
AZANA HOTEL & RESORT 2019
 DEBTORS
• Credit policy
• Debtor
monitoring
DEBTORS Credit policy
Do the contracts signed between hotel and
customers enable the hotel to limit the risk
of dispute (conditions on booking,
confirmation, cancellation, room transfer,
rates, payment terms...) ? If applicable, do
they comply with the latest versions
provided?

Is the standard format provided by Head

office followed ? Credit facility form
must contain at least detail of company,
Are they renewed at least every year for general organization structure
tour operators, travel agencies, airlines authorized person to make bookings,
or corporate ? authorized person to make payments,
credit limit, term of credit.

Are solvency checks carried out before

Are the credit facilities discussed,
signing any contract ? If the solvency
reviewed and approved by the team
check is not available or possible, are
consist of Sales Manager, Credit
others formalized means implemented in
Manager, Accounting Leader and
order to check solvency of the guest
GM/HM ?
before accepting credit ?"

Is the opening of credit lines subject to a

formal procedure and approved by the
GM/HM or any person authorized by the
GM/HM ?
DEBTORS Debtor Monitoring

Is the billing time satisfactory

(within 48 hours of customer
departure, except for MICE
contracts representing
significant volume)?

Is bad debts write-off

approved by the GM/HM and Are telephone reminders done
owner ? Is it supported by for each debtor prior to
documentation in conformity reaching the earliest due date
with local legislation and are ?
they correctly recorded in the
accounts system ?

Does the hotel take any action Are the standard written
such as appointing people to reminder deadlines as set,
collect its high risk receivables actually enforced thus strictly
? and timely respected ?

Is debtor/AR aging balance

report analyzed and commented
at month end (especially
receivables at risk) by the
GM/HM and heads of
department.?
DEBTORS Other operations related to debtor management

Do payment guarantees
(corporate payment guarantees,
vouchers, etc.) covering all
services billed always appear in
debtor/AR records ?

Are debtor payments quickly Are group bookings, seminars,

recorded in the P.M.S (or City banquets and company
Ledger follow-up system) and bookings subject to a payment
is the reconciliation with the deposit in accordance with
relevant invoices carried out the contract and are they
correctly and quickly (at least recorded and utilized correctly
once a week)? in PMS ?

Are any credit amounts found

on accounts of debtor aging Are credit notes approved by
balance formally followed up GM/HM or an authorized
and documented to enable the person appointed by GM/HM
situation to be quickly rectified ? Are those documented ?
?
 Thank you

AZANA HOTEL & RESORT 2019