Designed to help students understand the basics of designing and operating a system of guest accounts receivable in the front office of a hotel or other lodging facility, this workbook guides them step-by-step in performing an audit of the guest accounts receivable —both manually and on the computer. It begins by laying out all the components of the night audit, provides practice with the basic conceptual tools and manual techniques, and then shows students how to easily transfer these core concepts and skills to all other mechanical, electronic, and computer systems developed for performing the front office accounting function.