How Would You Audit The Accounts Of A Hotel?

The auditor can check the internal control system. He can also check the cash book with visit ledger. The charges against visitor should be recorded in their account. The restaurant bills can be checked to note the sale of food and other items. The bills collected can be checked with proper entries in the accounting books. The auditor can check the cash book with windows ledger. The auditor must examine the receipts of cash sales, room rent, meals wines and billiards.

Such receipts must be properly recorded in books of accounts.
The auditor can see that wages and salaries have been paid by management. The officer can certify the payments. There should be proper receipts. The auditor can examine the purchase procedure. The purchase of provision, stores, crockery and wines is made by the management. The issue of these items is recorded. The auditor can check that proper distinction has been made between capital and revenue items. The capital items can be stated in the balance sheet.

The auditor can see the revenue items have been properly recorded and charged to profit and loss account. The nature of business can provide idea about the revenue items.