Conduct night audit

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Participant Guide

Trainer Manual

Unit Information about the SITHACS007 training material in this resource


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.

Unit mapping information

SITHACS302 Conduct night audit

Licensing, legislative, regulatory or certification requirements

No occupational licensing, certification or specific legislative requirements apply to this unit at the time of publication.

Foundation skills

Foundation skills essential to performance are explicit in the performance criteria of this unit of competency.

Unit sector or competency field

Hospitality—Accommodation Services

Prerequisite, co-requisite or interdependent assessment of units

Not applicable

Assessment conditions

Skills must be demonstrated in an operational commercial accommodation environment. This can be:

  • an industry workplace
  • a simulated industry environment

Assessment must ensure access to:

  • fixtures and electronic equipment:
    • cashiering facilities, credit card and electronic funds transfer at point of sale (EFTPOS) facilities
    • computers, printers and scanners
    • industry-current front office reservations, accounting and reporting system
    • photocopier
    • back-up and storage systems for computer data
    • telephone lines and equipment
  • computer software and applications:
    • industry-current computerised front office or accounting system
    • email
    • internet
    • word processing
    • spreadsheets
    • databases
    • specialist software for computerised reservations
    • accounting and bookkeeping
  • transaction data from different operating periods

Assessors must satisfy the Standards for Registered Training Organisations’ requirements for assessors; and:

  • have worked in industry for at least three years where they have applied the skills and knowledge of this unit of competency