visitor's tabular ledger

VISITOR'S TABULAR LEDGER

 

These ledgers are in loose ruled forms.It is called Visitors tabular ledger because,it is made for all hotel visitorsand it is called tabular because it is prepared in analytical/tabular/columnar form.This is also called Day  Book.It is called day book because all transactions which take place during the day in a hotel are recorded in this ledger.In case the number of rooms occupied are more than the columns of the ledger then more pages can be added for the same day.

Only credit sale to resident guests are recorded in this ledger.Tat means cash sale to resident guests and credit sale to non-guests is not recorded in this ledger,At thhis point of sale the guests can avail services,facilites,etc and caan sign the bills.The signed bill/voucher is posteed in the appropriate column of visitor's tabular ledger,the voucher is stamped as posted so that it may not be posted again by mistake.

 

Visitors tabular ledger has debit side and credit side,normally accounting system left side is debit and the right side is  credit side.But in case of visitors tabular ledger the upper side is called debit side and  the lower side is credit.

 

ADVANTAGES OF VISITORS TABULAR LEDGER:

 

1. Easy: It is ann easy system to understand and after a day's training cashier can be asked to prepare the visitors tabular ledger.

2. Economical: The ledger is prepared in the ruled sheets so it doesnot cost much money.

3. Fewer mistakes: Voucher are debited directly.The chances of making mistakes is minimized.

4. Sale under various heads: different heads columns are made and totaled horizontally.It helps in knowing the sale of various departments.

5. Cross Checking : In case of any controversy cross-checking can be done through voucher

6: Arithmetical checking: All columns are totaled both horizontally and vertically It helps in cross checking the total and in case of error it can be rectified instantly by the cashier.

 

 

DISADVANTAGES OF VISITORS TABULAR LEDGER:

 

1: Difficult to handle: due to a big size it becomes difficult to handle.

2. Store : since it is in loose paper form and it gets torn very fast so it becomes difficult to store for a longer period.

3. Wrong Posting: The columns are usually very small and cashier might enter one rooms entry to other room by mistake and this mistake can not be rectified byy checking the cross totaling.