Accounting: Key Accounts and History

• Accounting is known as the "language of business," used to communicate business information.

Five Major Accounts

• Assets are resources controlled by the enterprise that have future economic benefits.
• Liabilities are what is "payable"; obligations to be paid in the future.
• Equity/Capital is the residual interest after deducting liabilities.
• Revenue/Income reflects the value of goods and services and includes cash inflows.
• Expenses are cash outflows that reduce economic benefits and decrease equity.

History of Accounting

• Prof. Linda Plunkett is considered the oldest and most useful profession at the College of Charleston S.C.
• Pre-historic accounting involved food and livestock transactions.
• The Babylonian empire used accounting for transactions.
• Ancient Egypt used accounting for taxes.
• The Code of Hammurabi provided a legal code for loans.
• Fra Luca Pacioli, an Italian mathematician, referred to as "The father of Accounting," was born in 1445 in Sansepolcro, Tuscany and was a Franciscan Friar.
• Pacioli lived from 1445 to 1577 and died at the age of 72.
• Pacioli's famous book "Summa de Arithmetica, Geometria, Proportioni et Proportionalita" was written in Venice in 1494.

Hotel Staff and Operations

Guest Interactions

• Charges are applied to the guest account.
• Guests are the individuals who check in.
• Bellmen assist guests by taking luggage to rooms using trolleys.

Kitchen Staff

• Kitchen staff should have responsibilities in the size of restaurant.

Leadership

• Staff is led by leadership, not authority.
• Staff handle guest complaints.
• A representative is present if the manager is absent.

Font Office Staff

• Front Office Supervisor: Senior staff reports to managers
  • Check the rack rate
  • Train and conduct staff
  • Assist during peak season
  • Prepare budget and output reports
  • Assist VIP guests
• Front Office Receptionist: reports to manager/supervisor
  • First to come in contact with guests
• Telephone Operator: informs concerned departments
  • Answers calls and handles messages
  • Maintains call records and performs wake-up calls
• Front Office Cashier: Has full responsibility for cash and methods of payment
  • They must maintain cash register, look after safe deposit locker, and assist with foreign exchange

Log Book

• Log Book: It is a Front desk records/reports that record maintenance.
• Key Card: Needed as small plastic card to open the door.
• Time & Date Stamp is used to stamp time & date on mails.
• Luggage Trolleys/Bellman's Carts: Luxurious luggage trolley or platform carts create an excellent impression.

Front Office Manager

• Manages and supervises all personnel and their duties.
• Performs budgeting functions.
• Ensures all standard operating procedures are followed.
• Resolves guest problems efficiently and quickly.
• Controls all activities related to reservations, information, and registration.
• Creates report presentations for the department.

Front Office Assistant Manager

• Second in charge, reports to the manager.
• Trains, motivates, and supervises staff.
• Manages duty roaster

Equipment and Services

• Telephone: A telecommunication device used to communicate and call with guests.
• Fax Machine/PABX (Private Automatic Branch Exchange):
  • Automatic telephone switching system within a private enterprise.
• Cash Register/Accounting Post Machine:
  • Mechanical/electronic device for calculating sales transactions.
• Credit Card Imprinter/Magnetic Strip Recorder:
  • Short strip of magnetic tape containing data of a credit/debit card.

Paraphernalia

• Reservation Form: Filled by a reservation assistant at the time of room request.
• Reservation Slip: Piece of paper filled by the reservation assistant after the form.
• Calculator: Small electronic device for calculating.
• Cash Receipt: Acknowledgment that a payment has been made.
• Guest Folio: Record of transactions made by a guest.

Tools, Equipment & Paraphernalia in Front Office Services

• Tools & Equipments: The Front Office Department cannot function well without these tools, the use of these facilitates transactions.
• Tools:
  • Front desk is very important for making contact with the guests. (Desk)
  • Filing Cabinet: Office furniture used to store paper documents in file folders.
  • Key/Room Rack: Keeping the keys of guests in sequential order.
  • Safety Deposit Box: Locked box where valuable items are stored.
  • Reservation/Info Rack: Collect reservation slips which are sent through post or email.
  • Folio Tray: Store and track the folio of various registered guests; maintain the folios.

Equipment

• Computer: Widely used for registration and auditing.
  • Stores and retrieves important data. Hotels and management software.
• Printer: Prints guest folios with multi-purpose trays, print system and foreign exchange vouchers.

Front Desk Designs

• Front Desk: Located in the lobby/foyer and the surface is 3 ½ ft high + 2 ½ ft wide.

Types of Front Desk

• Circular/Semi-Circular: Effective service; modern and innovative, more staff needed, more guests.
• Traditional Straight Desk: Lesser staff is needed, fewer guests.
• Desk-less Environment:
  • Hostess & stewardess welcomes guests, guest sit on chair/sofa with cocktails.
• Pod Style Front Desk: Single counter structure, desk is separated into 2 to 3 stand-alone units; shortest, no queue.

The Registration Process

• Greeting Stage: Uniformed service division will contact you.
• The Transition Stage: Door to the front desk, assisted by bell person + rooming.

Maintenance & Cleaning

• Maintained cleaning and fixing of hotel upkeep.