Unit of competency Outline

Date retreived
23/07/2026 9:46 AM AWST

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Conduct night audit

Conduct night audit

Unit of competency
National Code
SITHACS302
State Code
WF589
TGA Status
Replaced
DTWD Status
Replaced
Current Release Number
1.00
Current Release Date
18/01/2013
View on TGA
State Implementation and Classification
Approved Date
31/05/2013
Field of Education
080101 - Accounting
Original Release Date
31/05/2013
Nominal Hours
20
Description
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.
Notes
Elements and Performance Criteria
1. Monitor financial transactions.
  • 1.1 Check that transactions comply with organisational procedures.
  • 1.2 Check that balances prepared by others are accurate and comply with organisational procedures.
  • 1.3 Identify financial and system discrepancies and resolve according to level of responsibility.
  • 1.4 Implement financial systems and financial control systems according to organisational procedures.
  • 1.5 Monitor systems and provide feedback to appropriate management.
2. Complete routine records and reports.
  • 2.1 Complete routine records and reports accurately within designated timelines.
  • 2.2 Process end or close day trading and reports.
  • 2.3 Forward reports to appropriate colleagues or department.
  • 2.4 Reduce waste by minimising use of printed materials.
The range statement relates to the unit of competency as a whole. It allows for different work environments and situations that may affect performance. Bold italicised wording, if used in the performance criteria, is detailed below. Essential operating conditions that may be present with training and assessment (depending on the work situation, needs of the candidate, accessibility of the item, and local industry and regional contexts) may also be included.
Transactions may relate to:
arrivals and departures
charge backs:
external
internal
food and beverage
foreign currency activities
interdepartmental vouchers
laundry and other services
minibar.
Discrepancies may relate to:
computer problems
errors in guest folios
errors in source documentation
incorrect.
Financial systems may include systems for:
banking procedures
debtor control
floats
petty.
Reports may include:
commercial account activity
commission earnings
department break ups
foreign currency activities
occupancy
sales performance
sales returns
supplier activity.
The evidence guide provides advice on assessment and must be read in conjunction with the performance criteria, required skills and knowledge, range statement and the Assessment Guidelines for the Training Package.
Overview of assessment

Critical aspects for assessment and evidence required to demonstrate competency in this unit
Evidence of the ability to:
conduct multiple audits covering transactions from several different operating periods
check and balance a range of transactions, including identifying and rectifying discrepancies
integrate knowledge of standard accounting procedures.
Context of and specific resources for assessment
Assessment must ensure use of:
an industry-current computerised front office or accounting system
transaction data from different operating periods.
Method of assessment
A range of assessment methods should be used to assess the practical skills and knowledge required to conduct a night audit. The following examples are appropriate for this unit:
review of accounting reconciliations, reports and documentation produced by the individual
use of case studies or problemsolving exercises to assess ability to resolve different accounting discrepancies
oral or written questioning to assess knowledge of night audit processes and procedures and how the night audit process impacts on
overall financial management of the accommodation establishment
review of portfolios of evidence and thirdparty workplace reports of onthejob performance by the individual.
Guidance information for assessment
The assessor should design integrated assessment activities to holistically assess this unit with other units relevant to the industry sector, workplace and job role, for example:
SITXFIN401 Interpret financial information.
Replaces
State Code National Code Title Type
WB929 SITHACS002B Conduct night audit Unit of competency
Replaced By
State Code National Code Title Type
AWS38 SITHACS007 Conduct night audit Unit of competency