Controller

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The controller is the internal accountant of a hotel. He or she is responsible for the
actual and effective administration of financial data produced on a daily basis in the hotel.
In the lodging property, daily financial status must be available to corporate owners,
management, and guests. This requires a well-organized staff, not only to prepare oper-
ating statistics but also to assist the general manager in determining the effectiveness of
each department manager. Often the general manager relies on the controller to provide
financial insight into the operations of the property. These include cash flow, discounts,
evaluation of insurance costs, fringe-benefit cost analysis, investment opportunities, com-
puter technology applications, banking procedures, and more.
This department processes    accounts payable—amounts of money the hotel owes to
vendors; accounts receivable—amounts of money owed to the hotel by guests; the general
ledger—a collection of accounts that the controller uses to organize the financial activities
of the hotel; statement of cash flows—a projection of income from various income-
generating areas of the hotel; the profit-and-loss statement—a listing of revenues and
expenses for a certain time period; and the balance sheet—a listing of the financial po-
sition of the hotel at a particular point in time. It is a busy department that provides
financial information to all department directors.
The general manager of a limited-service property acts as the controller with the as-
sistance of the night auditor. (In some properties, the night audit is performed during the
day, and the night auditor is replaced with a lower-salaried front desk clerk for late-night
coverage.) Also, the ownership of a limited-service property hotel may be a part of a
larger financial portfolio of a business, which assists the general manager to perform. the
controller’s responsibilities.

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