The trial balance is usually part of the GM’s report, but can also be called up separately.
NOTE:
The bottom line of the trial balance
must be zero, only then everything is balanced correctly.
The column Accounts/day contains the following figures:
•Previous day
Balance of all guest accounts of the previous day, excluding reservation accounts.
•Deposit
Balance of the reservation accounts. If a service was posted as a deposit entry, the amount remains 0. The actual deposit figure is listed in the Transferred deposits report.
•Revenue
Revenues calculated by posted services. The revenue is reduced by any expenses that were posted.
•Payments
The payment-figure calculated by posted payments. The figure is the same as shown in the cash journal’s resumee for payment types together.
•Today
Balance of all guest accounts. The balance equals the balance on the guest account list.
•Control Sum - Accounts
The control sum is calculated as follows:
Balance previous day + revenue - sum of payments
- +: When working with city ledger management, the credit card and debtor-invoices are included in the debtors’ control sum, as these increase the balance of the debtors.
The column Debtors/day contains the following figures:
•Previous day
City ledger balance of the previous day
•Revenue
Credit card commission payments posted
•Payments
The payment-figure calculated by posted payments. The figure is the same as shown in the cash journal’s resumee for payment types together.
•Balance today
Balance as per report City ledger balances.
•Control Sum - Debtors
The control sum is calculated as follows:
Balance previous day
- sum of payments posted on city ledgers
+ city ledger entries by credit card on guest accounts
+ city ledger entries by invoice on guest accounts
+ city ledger entries by credit card writing off city ledgers
The column Outstanding/day shows the sum of the two left columns (Accounts/day and Debtors/day). The Balance today shows the accounts receivable up to date.
The GM’s report has a fourth section, if the function Commission Handling is serialised. This shows a control sum made up from all payments and services that were posted to commission and creditor accounts.