This unit describes the performance outcomes, skills and knowledge required to check and reconcile daily financial transactions and records, and produce reports relating to commercial accommodation establishment trading and revenue.The unit applies to all types of commercial accommodation, and to reception personnel or night auditors who check financial transactions during periods of minimal customer activity at the front desk. They work within established procedures and systems under some supervision, but the problem-solving nature of this activity means they apply some discretion and judgment.In many establishments, the night audit function is now automated and runs throughout the day.The skills in this unit must be applied in accordance with Commonwealth and State/Territory legislation, Australian/New Zealand standards and industry codes of practice.No occupational licensing, certification or specific legislative requirements apply to this unit at the time of publication.