Visitor Tabular Ledger (V.T.L)
Visitor Tabular Ledger (V.T.L)
V.T.L is one
of the important ledger maintained by front office cashier in order to keep the
record of all the transaction of the guest during his/her stay in the hotel.
V.T.L is generally made for each guest who check-in to the hotel and use the
hotel facilities. This sheet is prepared daily basis by front office cashier.
After the completion of billing procedure, each day transaction is carried out
by a night auditors. The account of guest is calculated and carried down in a
new ledger for the next date which is usually close when the guest checkout
from the hotel.
Importance and purpose of V.T.L :
• It
shows the total sales of each outlet in a hotel.
• It
shows the over all sales of hotel in a particular day.
• It
shows the types of service used by the guest.
• It
shows the cash deposit made by the guest and also the credit balance.
• It
shows the cash paid by the guest during their stay and also the discount
offered to them.
• It
shows the total balance of the guest transferred to a city ledger.
• It
shows the total transaction of a particular guest in a particular day.
Posting procedure of V.T.L :-
1. Always use capital or block letter and use ink or ball
pen for writing the name of the guest.
2. Details about the guest information should be written
legible after the registration of the guest such as pax, plan , tariff, etc.
3. Use dashes where there is no transaction or figure.
4. All the transactions should be entered as per the bills
or voucher sent by the outlets.
5. Enter total amount in the respective debit and credit
column.
6. Guest charges for different service are written in the
respective columns as per the heading.
7. Cash advance or deposit made by the guest is written in
the guest account under cash deposit column.
8. Guest amount or charges are written under the column
"city ledger", if the guest do not settle bills during check-out.
Generally these types of guests are from company or travel agency.
9. If the guests amount is paid by other party or guest, the
amount is written under transfer column, which includes debit and credit.
10. Calculate the sub-total from all the charges under
individual after adding the tax and vat.
11. Grand total is carried out after adding or reducing from
balance brought forward in the daily total.
12. In allowance column, amount are written for those guest who
are provided amount from the hotel.
13. Last balance column in the V.T.L under the column balance
b/d or c/d and respective debit and credit column.
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 by checking the cross totaling.
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