. Charges owed to the hotel by customers who have since left the hotel should be transferred from the Front Office guest ledger to the Back Office city ledger the following day and posted by Accounts Receivable into the related individual sub-ledger accounts.
2. The correctness of the customer balance and the completeness of all guest folio documents must be checked by Accounts Receivable prior to the transfer occurring.
3. Any accounts used as temporary or suspense accounts (PX accounts) must be cleared every day with any outstanding balances of more than one day to be reported to the Credit Manager.
4. A copy of all accounts receivable invoices must be kept by AR and filed with supporting documents.