Section 9.2—quiz: Discovery And Correction
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Are you an auditor or are into discovery and correction and are up to answering specifically designed questions that gauge your knowledge try out this quiz. It requires attention and precision. All the best in it.
- 1.During the audit process, when should room rates be verified?
- A.
First
- B.
After all departmental accounts have been balanced
- C.
Before room status discrepancies have been reconciled
- D.
Immediately after room rates and taxes have been posted
- 2.In posting no-show charges, the auditor must be careful to verify:
- A.
That the reservation was guaranteed.
- B.
That the guest never registered with the hotel.
- C.
That there is no duplicate reservation.
- D.
All of the above.
- 3.The first step in a typical front office audit routine is to:
- A.
Verify all room rates.
- B.
Post room and tax charges.
- C.
Balance all departments.
- D.
Complete outstanding postings.
- 4.All of the following can cause an audit to be out-of-balance except:
- A.
Unposted restaurant charges.
- B.
Unposted long-distance telephone charges.
- C.
Lost vouchers and register tapes from the hotel’s gift shop.
- D.
Incorrect daily transcripts.
- 5.What is the account posting formula?
- A.
PB + DR – CR = NOB
- B.
PB – DR + CR = NOB
- C.
PB + DR + CR = NOB
- D.
PB – DR – CR = NOB
- 6.Add a 5% sales tax for all rooms. Taxes for all other charges are already calculated in. Mrs. Vining had a previous balance of $458. Her room rate is $155 and she made two long distance calls: one to Rockford, Illinois,
- A.
140.42
- 7.Mr. Purvis checked into the hotel and is assigned a room at the rate of $89 a night. He prepays $100 in cash. He orders room service for $18.30 and plays a rental video game for an hour at the rate of $12.
- A.
23.75
- 8.Ms. Frank had a balance of $200 when she checked out of the hotel. During check-out she complained that she was charged $24.95 for a premium movie that she didn’t watch. The hotel manager agrees to credit her for the amount. She pays $175.05 with her credit card.
- A.
0
- 9.The credit manager informs Mr. Oech that he has exceeded his credit limit of $500; his current balance is $650. Mr. Oech pays the credit manager $900. That day he orders champagne and shrimp cocktails and charges the $50 to his room. His room rate is $180.
- A.
-11
- 10.Ms. Kinlaw is the meeting planner for the Medical Equipment Manufacturer’s Association conference taking place at the hotel. She arrived today and opened the account. All conference charges will be made to her folio. Today they included: Speaker guestrooms: $1,100 Brunch banquet: $540 Audiovisual rental: $90 Business and fax services: $38 Meeting room rentals: $8,540 Cash advance: $5,000
- A.
5363
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