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In hotel accounting, the city ledger is the collection of accounts belonging to non-registered guests. This is distinct from the transient ledger (or front-office ledger, or guest ledger), which is the collection of accounts receivable for guests who are currently registered.
Apart from their duties as a front office agent the night auditor also performs a wide range of accounting checks. This includes the transactions of hotel guests and walk in clients (passants), room occupancy, income and expenses from the hotel's departments (e.g., food and beverage, rooms, gift shop).
Financial services institutions can be divided into three sections: the front, the middle and the back office. The front office is composed of customer-facing employees such as sales personnel. The middle office is made up of the risk managers and the information technology managers who manage risk and maintain the information resources. [1]
The front office is the "face" of the company and is all the resources of the company that are used to make sales and interact with customers and clients. The back office is all the resources of the company that are devoted to actually producing a product or service such as data entry, payroll, accounting and all the other labor that is not ...
Front office staff need to use different skills on technologies too, such as using the printers, fax machines and phone. This is the reason why training is needed before the staffs start to work, although some might only be simple tasks.
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Back-office software is distinct from front-office software, which typically refers to customer relationship management (CRM) software used for managing sales, marketing, and other customer-centric activities. [3] Back-office software solutions have evolved with the emergence of cloud-based software as a service (SaaS). Several back-office ...
Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account.