Hotel Accounting Department Organization Chart

Accounts Payable

Accounts payable, a crucial component of accounting, makes sure that all bills are paid on time and that all discounts are utilised to keep hotel costs to a minimum. Accounts payable clerks collaborate closely with the purchasing division to ensure that all invoices that need to be paid are indeed hotel bills.

Assistant Controller

In a big hotel, you may see one, or a few, assistant controllers. In smaller hotels,
there may not be any. The controller divides the various functions to be performed
so that the workload will be even. For example, one assistant might be responsible
for daily transactions while another works on special projects, budgets, analyses,
and the like.

Guest and City Ledgers

A hotel maintains two ledgers: the city ledger covers all other billings, while the guest ledger is related to the visitors staying at the hotel. In order for the hotel to bill and receive payments due, the accounting department must have an individual in accounts receivable working with the municipal ledger.

Night Audit

Night auditors get their name because of the hours they work. At the end of the
day after most hotel guests have retired, these auditors begin recording charges to
guests’ accounts and verifying the revenue for the hotel. However, with computers
and various technologies, the hotel industry can post charges instantaneously. Some
hotels have actually changed the night auditors to become day auditors.

Banquet Auditor

Besides revenues charged to guest rooms, a large hotel earns the bulk of its food
and beverage revenues through banquets. The banquet auditor’s function is to verify
the correct revenue for billing. This individual works closely with the banquet
staff, the sales office staff, and the accounts receivable clerks.


A large hotel might have a credit manager on staff who is responsible for approving and checking credit. Many company transactions currently take place via credit rather than with cash or cashier’s checks. Therefore, it is the credit manager’s duty to carry out these checks to ensure that a person or business is creditworthy.

Food and Beverage Controller

Given that it involves both food and drink and accountancy, this job is both enjoyable and demanding. The food and beverage controller works with the chef to design new menu items, sample new products, and even act as a mystery diner to taste-test the menus in other food service places in addition to doing all studies of food cost %, yields on meat, and menu costings.

Front-Office Cashiers

The front-office staff frequently shares the responsibilities of a cashier. These cashiers are responsible for charging guests the exact amount and obtaining a form of payment when they check out.

General Cashier

Consider the number of cash banks in a sizable hotel: a few at the front desk, at least one in the restaurant, at least one in the gift shop, and so forth. The person in charge of all the hotel’s cash banks is the general cashier. Additionally, he or she deposits all check and credit card receipt deposits.

Operations Analyst

Being in this position in a hotel is pleasant. To assist management in running the hotel more efficiently, an operation analyst conducts analyses. The operations analyst tracks everything, from guest information to revenue patterns. But not all hotels can afford to pay for an analyst on staff. If so, an assistant controller frequently handles these responsibilities. The regional level handles this duty for smaller hotels without an on-site accounting office.


In order to complete payroll and distribute paychecks on schedule, payroll personnel determine the pay rate using the hours worked. Other payroll-related duties include tracking vacation, sick leave, and other payroll-related deductions, as well as paying all payroll taxes and tip credits for tipped personnel.

Systems Manager

The systems manager or systems analyst, whose role it is to handle all technology issues, is typically established within the accounting department because the numerous accounting duties span the entire hotel operation. In a smaller hotel, this duty can be assumed by the controller or an assistant controller. Systems analysts will be sent to the property as needed; typically, this role is found at the regional or corporate level.