What is Front office ledger

The front office ledger is a summary form. of
information gathered from front office account
folios. The guest ledger, which is maintained at
the front desk, consists of all of the charges made
by guests registered in the hotel. Information
contained in this ledger is from the accounts
receivable ledger (money owed to the hotel),
which comprises the guest ledger (also known as
transient ledger, front office ledger, or rooms
ledger) and the city ledger (also known as nonguest
ledger). The guest ledger contains account
information on guests who are registered at the
hotel. The city ledger contains account information
on non-guests who have charge privileges.
During the cashier’s shift, folios charged to the
city ledger are filed by order of room number,
other charges are filed by origin, such as coffee
shop, gift shop, or banquet. Before a check is
charged to the city ledger, the cashier should verify
the calculations and tip computation, and be certain
that it has been signed.
Occasionally the cashier is requested to transfer
an amount from one guest account to another.
Transfers also may occur between the guest
ledger and the city ledger. In such cases, the cashier
must fill out a charge credit slip with the amount,
the name of the person being charged, and the
name of the person being credited. This voucher
must be validated for both transactions.