7/8 Technology and

8 Livelihood Education
Module 3
Perform Mensuration and Calculations
TLE_HEFS7/8MC-0e-6
 Technology and Livelihood Education – Grade 7/8
Alternative Delivery Mode
Module 3- Perform Mensuration and Calculation
Home Economics
Front Office Services TLE_HEFS7/8MC-0e-6
First Edition 2020

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The publisher and authors do not represent nor claim ownership over them.

Published by the Department of Education – Region III

Secretary: Leonor Magtolis Briones
Undersecretary: Diosdado M. San Antonio

Development Team of the Module

Author: Jo-Ann V. Baquiran
Language Reviewer: Ma. Lourdes G. Dela Cruz
Content Editor: Keith Richard R. Hernandez
Illustrator: Josephine C. Laguardia
Layout Artist: Jo-Ann V. Baquiran

Management Team:
Gregorio C. Quinto, Jr., Ed.D.
Chief, Curriculum Implementation Division

Rainelda M. Blanco, Ph.D.

Education Program Supervisor - LRMDS

Agnes R. Bernardo, Ph.D.

EPS-Division ADM Coordinator

Joel I. Vasallo , Ph.D.

EPS –EPP/TLE/TVE/TVL

Glenda S. Constantino
Project Development Officer II

Joannarie C. Garcia
Librarian II
 7/8
Technology and
Livelihood Education
Module 3
Perform Mensuration and
Calculations
TLE_HEFS7/8MC-0e-6
 Introductory Message
For the facilitator:
Welcome to the Technology and Livelihood Education 7/8 Project CAP-LRE Alternative
Delivery Mode (ADM) Module on Home Economics-Front Office Service-Perform
Mensuration and Calculations
This module was collaboratively designed, developed, and reviewed by educators from public
institutions to assist you, the teacher or facilitator, in helping the learners meet the standards
set by the K to 12 Curriculum while overcoming their personal, social, and economic
constraints in schooling.
This learning resource hopes to engage the learners into guided and independent learning
activities at their own pace and time. Furthermore, this also aims to help learners acquire the
needed 21st century skills while taking into consideration their needs and circumstances.
In addition to the material in the main text, you will also see this box in the body of the module:

As a facilitator, you are expected to orient the learners on how to use this module. You also
need to keep track of the learners’ progress while allowing them to manage their own learning.
Furthermore, you are expected to encourage and assist the learners as they do the tasks
included in the module.

For the learner:

Welcome to the Technology and Livelihood Education 7/8 Project CAP-LRE Alternative
Delivery Mode (ADM) Module on Home Economics-Front Office Services- Maintain Tools,
Equipment and Paraphernalia.
This module was designed to provide you with fun and meaningful opportunities
for guided and independent learning at your own pace and time. You will be
enabled to process the contents of the learning resource while being an active
learner

This module has the following parts and corresponding icons:

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At the end of this module you will also find:
References This is a list of all sources used in developing this module.
The following are some reminders in using this module:
1. Use the module with care. Do not put unnecessary mark/s on any part of the
module. Use a separate sheet of paper in answering the exercises.
2. Don’t forget to answer What I Know before moving on to the other activities
included in the module.
3. Read the instruction carefully before doing each task.
4. Observe honesty and integrity in doing the tasks and checking your answers.
5. Finish the task at hand before proceeding to the next.
6. Return this module to your teacher/facilitator once you are through with it.
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If you encounter any difficulty in answering the tasks in this module, do not hesitate
to consult your teacher or facilitator. Always bear in mind that you are not alone.
We hope that through this material, you will experience meaningful learning and gain
deep understanding of the relevant competencies. You can do it!

What I Need to Know

This module provides discussion and series of activities that will you give you a
deep understanding about Layout and design in Front Office Services.

1) discuss comprehensively the formulas in computing of guest accounting.

2 perform calculations used in front office services for arrivals and departures; and
3) inculcate the importance of using formulas in accurate computations of guest
accounting.

What I Know

Hello! I hope that you are energized today. Make yourself physically and
mentally ready for our new lesson. But before that, let us check your prior knowledge
about our new lesson. Feel free to answer the following questions.

Directions: Write the word True if the statement is correct and False if the
statement is incorrect. Write your answer in a sheet of paper.

1. Accounting is the process of collecting, recording, summarizing, and analyzing

financial transactions of a business
2. Accounting of guest is a term used to track debits and credits within the front
office. The guest ledger tracks accounting activity within the hotel before and
during a guest or group stay.
3. Ledger is a detail of transaction to be posted.
4. Folio is a ledger containing the details of transactions between a hotel and a
resident guest or a set of registered hotel guest accounts
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 5. City ledger is statement of all the transactions that take place between a hotel
and its guests.
6. A non-guest account is the record of financial transactions between and a
resident guest and the hotel.
7. A guest account is the record of the financial transactions that take place
between a non-resident guest and the hotel.
8. RevPAR is used to assess a hotel’s ability to fill its available rooms at an
average rate.
9. Another term for city account is non-guest account.
10. Voucher is a summary grouping of accounts.
11. Skippers are guests who leave the hotel without the settlement of their
accounts.
12. A departure report is used to track the expected departures for any given date.
13. The front desk teller transfers the balance to the city ledger and the payment
. is collected by the accounts department.
14. Total Rooms Revenue provides a true reflection of the performance on a
rooms available basis
15. Arrival is used to check the expected guest arrivals to the hotels on any given
date.

What’s In

Welcome to Lesson I of our module 3 in Front Office Services 7/8!

In this lesson, we are going to know the basic concepts of guest accounting and
formulas used in Front Office Services in a hotel.

Before we will proceed to our lesson, when you hear the word “Guest accounting”,
what comes first into your mind? Write your answer on your answer sheet. (All
answers will be accepted)
Note: Refer to page 22 for the scoring rubrics for writing.

Good job! Let us proceed.

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 What’s New

Let me know

Directions: Write down at least 5 things that you want to learn about guest
accounting used in Front office.
Note: Please refer to page 22 for the scoring rubrics.

What is It
Welcome to Lesson 3 of our module in Front Office Services 7/8!

What is Guest accounting?

GUEST ACCOUNTING
A term used to track debits and credits within the front office. The guest
ledger tracks accounting activity within the hotel before and during a guest or group
stay.
An account is a record of a business transaction and on this document
financial data are recorded and summarized.
The term guest accounting from hotel point of view means knowledge of what is to be
received from the guest and what is paid by the guest. To have updated information
of the same, it is
important that at all times during the guest cycle, an efficient system is used. Various
systems such as manual, semi-automatic or fully automatic system may be used
depending upon the size and type of the hotel.
Guest accounting is the term used to track debits and credits within the front
office. The guest ledger tracks accounting activity within the hotel before and during
a guest or group stay.
Front Office Accounting System
The automated and/or manual data collection and reporting system that summarizes
and documents the financial activities of a front office. The front desk maintains two
types of accounts:
Guest accounts
Non-guest accounts
Guest Accounts
A guest account is the record of financial transactions between and a resident guest
and the hotel. This account is created either during the registration of the guest (at
the time of check-in) or during reservation, if the guest makes an advance payment.
Non-guest Accounts

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A non-guest account is the record of the financial transactions that take place between
a non-resident guest and the hotel. This is also known as a city account.
The front desk cashier also maintains other types of non-guest accounts, which
include:
Guests who leave the hotel without the settlement of their accounts are known as
skippers; their accounts are also treated as non-resident guest accounts. The account
is transferred to the city ledger awaiting eventual payment, and after a stipulated wait
time, the same is written off as a bad debt.
The status of guests, whose accounts are not settled by them (in case of bills to
company), changes from resident to non-resident guests when they leave the hotel.
The front desk cashier transfers the balance to the city ledger and the payment is
collected by the accounts department.
When advance payment has been received for a guaranteed reservation and it is
subsequently a no-show, the account is normally recorded in the city sales ledger

Objective of the Guest accounting procedures

• To maintain accurate and up-to-date guest accounts.
• To ensure that payment is received promptly and in full.
• To provide management with accurate and up-to-date
financial reports.
Basic Accounting Terminology:
1. Accounting-it is the process of collecting, recording, summarizing, and analyzing
financial
transactions of a business.
2. Ledger -A summary grouping of accounts
3. Guest Ledger -a ledger containing the details of transactions between a hotel and
a resident guest or a set of registered hotel guest accounts
4. City Ledger -a set of non-guest accounts
5. Folio -A statement of all the transactions that take place between a hotel and its
guests.
6. Voucher- Details a transaction to be posted.

Types of Accounts
There are following typical accounts in hotel business dealing with customers −
• Guest Account
• Non-guest or City Account
• Management Account

Process of Guest Accounting

The process of guest accounting is based on the following
concepts:
1. Financial transaction, creation and maintenance of accurate accounting details.

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2. Making of necessary documents and recording of transaction on relevant
documents.
3. Ensuring internal control, checking and establishing the accuracy of the recorded
transaction.
4. Settlement of the accounts, which may be by cash or credit payment.

Arrival and Departure Report Formats

Arrival report – is used to check the expected guest arrivals to the hotels on any given
date.
This report is to be designed to give arrival guest details like, Arrival Date, Arrival time,
room blocked, VIP code, Any special guest specific request or room specific requests
etc.

Sample 1

Sample 2

Sample 3

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Departure report is used to track the expected departures for any given date. Report
mainly contains the Guest Name, Room number, Departure Date and time, Billing
instructions, Airport transfer details etc. Below are samples of Departure Report
Forms:

Sample 1.

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Guest Accounting Formulas:

1. Room Occupancy per room (ROPR)

Room Sold
X 100
Room Available

Example::

Room Sold= 270

Room available= 230

=270/ 230 =1.17

= 1.17 X 100
ROPR = 117

2. Total Rooms Revenue (single double, twin rooms) TRR

Number

Number of rooms A sold X Room rate= Total

Number of rooms B sold X Room rate= + Total

Example:

Room Rate A= 3,500.00

Number of rooms A sold=70
Room Rate B= 5,500,00
Number of rooms B sold= 65

No. of rooms A sold =70 x Room Rate =3,500.00= 245,000.00

No. of rooms A sold =65 x Room Rate =5,500.00= + 357,500.00
Total Room Revenue (TRR) = 602,500.00

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3. Total Occupancy as percent (TO %)

Total Room Sold

Total Available Room X 100

Example:
Total Room Sold (TRS) = 120
Total Available Room (TAR)= 70

= 120/70= 1.71
=1.71 x 100
TO %= 171

4. Sleeper Occupancy

Actual Sleepers = 100

Potential Sleepers

Example:

Actual sleepers (AC) = 250

Potential Sleepers (PS)= 300
= 250/300=0.83
=0.83 x 100
SO = 83

5. Income Occupancy (IO)

Actual Income
X 100
Total Possible Income

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 Example:

Actual Income (AI) = 350,000.00

Total Possible Income(TPI) = 420,000.00
= 350,000.00/ 420,000.00
= 0.833 x 100
IO=836,666.00

6. Double Occupancy (DO)

Room sold at double Rate

X 100
Room available

Example:

Room sold at Double rate= 120

Room available= 100
= 120/ 100
= 1.2 x 100
DO= 120

7. Average Room Rate (ARR)

Total Room Revenue

Total Rooms Sold

Example:

Total room Revenue = 602,500.00

Total room sold= 120
= 602,500.00/ 120
ARR= 5, 020.83

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 8. % Revenue Achieved (% RA)

Actual revenue
Total Potential Income

Example:

Actual revenue = 602,500.00

Total Potential Income= 750,000.00
= 602,500.00/ 750,000.00
% RA= 83 %

9. RevPar (single double, twin rooms)

Revenue Per Available Room
RevPAR is used to assess a hotel’s ability to fill its available rooms at an average
rate. If a property’s RevPAR increases, that means the average room rate or
occupancy rate is increasing. It is important because it helps hoteliers measure the
overall success of their hotel.

Revenue Per Available Room

AR= Room Revenue

Room sold

% Occupancy (%O) = Room Sold

Rooms available

Example:

AR= Room Revenue= 250,000,.00

= 1,666.00
Room sold= 150

% O= Room Sold = 150 = 0.6 %

Rooms available= 250

10. Gross Operating Per Available Room (GOPAR)(single, double and twin
rooms)

GOPPAR in a hospitality industry is the metric that measures the relationship

between the revenue and expenses, providing a better picture of the hotels

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 financial health. It provides a true reflection of the performance on a rooms
available basis.

Gross operating profit

Available Rooms

Example:

Actual Income= 350, 000.00

Available Rooms=100

= 350,000.00/ 100
GoPar= 3,500.00

What’s More

Independent Activity 1

Directions: Give the meaning of the following accounting code used in front office.
Write your answer in a sheet of paper.

1. AR- 6. PS-
2. ARR- 7. RevPAR-
3. DO- 8. ROPR-
4. GOPAR- 9. SO -
5. IO- 10. TRR-
Independent Assessment 1

Directions: Give the formula of the following front office accounting. Write your
answer in a sheet of paper.

1. ARR
2. IO
3. DO
4. ROPR
5. TOA %

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Independent Activity 2

Directions: Compute the following using the formula of Room occupancy per room
(ROPR). Show your solutions. Write your answer in a sheet of paper.

Formula:
ROPR= Room Sold X 100
Room Available

1. Room Sold =120

Room Available = 180
2. Room Sold = 400
Room Available = 100
3. Room Sold = 275
Room Available = 225
4. Room Sold = 350
Room Available = 150
5. Room Sold = 380
Room Available = 120

Independent Assessment2

Directions: Compute the following using the formula of Sleeper Occupancy (SO).
Show your solutions. Write your answer in a sheet of paper.

Formula
SO= Actual Sleepers X 100
Potential Sleepers

1. Actual Sleepers - 230

Potential Sleepers - 270

2. Actual Sleepers - 125

Potential Sleepers - 175

3. Actual Sleepers - 225

Potential Sleepers - 200

4. Actual Sleepers -180

Potential Sleepers - 120

5. Actual Sleepers - 280

Potential Sleepers - 220

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Independent Activity 3

Directions: Compute the following using the formula of Income Occupancy (IO).
Show your solutions. Write your answer in a sheet of paper.

Formula:
IO= Actual Income X 100
Total Possible Income

1. Actual Income= 50,000.00

Total Possible Income= 100,000.00

2. Actual Income= 25,000.00

Total Possible Income= 75,000.00

3. Actual Income= 30,000.00

Total Possible Income= 60,000.00

4. Actual Income= 65,000.00

Total Possible Income= 75,000.00

5. Actual Income= 20,000.00

Total Possible Income= 50,000.00

Independent Assessment3

Directions: Compute the following using the formula of Total Rooms Revenue (TRR).
Show your solutions. Write your answer in a sheet of paper.

Formula:
No. of room A Sold x Room rate=
+
No. of Room B Sold x Room rate=
Total =

Given:
Room rate A=2,500.00
Room rate B=3,000.00

1. No. of Room sold A=25

No. of Room sold b=25

2. No. of Room sold A=20

No. of Room sold B=20

3. No. of Room sold A=15

No. of Room sold B=10

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 4. No. of Room sold A=18
No. of Room sold B=20

5. No. of Room sold A=10

No. of Room sold B=5

What I Have Learned

To summarize what you have learned in this module, make a reflection.

Directions: Write a reflection about the guest accounting in Front office.
Write in a separate paper.
Note: Please refer to page 23 for the scoring rubrics.

I have learned that:

___________________________________________
___________________________________________
___________________________________________
___________________________________________
___________________________________________

I realized that:
___________________________________________
___________________________________________
___________________________________________
___________________________________________
___________________________________________
____________________

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 What I Can Do

You are an awesome because you have come this far. In this stage, you will apply
what you have learned about the lesson.

Directions: Answer the following question according to

Note: Please refer to page 22 for the scoring rubrics.

1.What are the formulas used in front office?

Answers:
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

2. Why using of formula is important in the computation of guest accounting?

Answers:
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

3. As a future front office attendant, How does formula help you in computing the
guest accounting?
Answers:
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________

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 Assessment

You are a smart student for reaching this stage. Now, let us test your learning for
the whole module. Answer this post assessment.

Post Test:
Directions: Write the word True if the statement is correct and False if the statement is
incorrect. Write your answer in a sheet of paper.

1. Arrival is used to check the expected guest arrivals to the hotels on any
given date
2. Total Rooms Revenue provides a true reflection of the performance on a
rooms available basis
3. . The front desk teller transfers the balance to the city ledger and the payment .
is collected by the accounts department
4. Accounting is the process of collecting, recording, summarizing, and analyzing
financial transactions of a business
5. Accounting of guest is a term used to track debits and credits within the front office.
The guest ledger tracks accounting activity within the hotel before and during a
guest or group stay.
6. Ledger is a detail of transaction to be posted.
7. City ledger is statement of all the transactions that take place between a hotel and
its guests.
8. A non-guest account is the record of financial transactions between and a resident
guest and the hotel.
9. RevPAR is used to assess a hotel’s ability to fill its available rooms at an average
rate.
10. Voucher is a summary grouping of accounts.
11. Skippers are guests who leave the hotel without the settlement of their accounts.
12. A departure report is used to track the expected departures for any given date.
13. Folio is a ledger containing the details of transactions between a hotel and a
resident guest or a set of registered hotel guest accounts
14. A guest account is the record of the financial transactions that take place
between a non-resident guest and the hotel.
15. Another term for city account is non-guest account.

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 Additional Activity

Now that you already know the different forms used in the hotel and the formulas
used in front office

Directions: Do the performance task. Write your answer in a sheet of paper

Note: Refer to page 22 for the scoring rubrics.

1. Make an arrival form.

2. Make a departure form.

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What I know
1. True 20
2. True
3. False
4. False
5. False Independent Assessment 2 Independent Activity 2
1. 230/ 270= 0.85 1. 120/180= 0.66
6. False
= 0.85 x 100 =0.66x100
7. False
= 85 = 66
8. True
2. 125/ 175= 0.71 2. 400/100= 4
9. True = 0.71 x 100 4 x100
10. False = 71 = 400
11. True 3. 225/ 200= 1.12
12. True = 1.12 x 100 3. 275/ 225= 1.22
13. False = 112 = 1.22x 100
14. False 4. 180/ 120= 1.5 = 122
15. True = 1.5 x 100 4. 350/150= 2.33
What’s In =150 = 2.33 x 100
5. 280/ 220= 1.27 = 233
(Answer may vary)
= 1.27 x 100 5. 380/120= 3.16
What’s New
=127 = 3.16 x 100
(Answer may vary)
What’s More = 316
Independent Activity 1
1. AR- Average Rate
2. ARR- Average Room Rate
3. DO- Double Occupancy
4. GOPAR- Gross Operating Per Available Room
5. IO- Income Occupancy
6. PS-Potential Sleepers
7. RevPAR- Revenue Per Available Room
8. ROPR- Room occupancy per Room
9. SO- Sleeper Occupancy
10. TRR- Total Room Revenue
Independent Assessment 1
1. ARR= Total Room Revenue/ Total Room Sold
2. IO = Actual Income/Total Possible Income x 100
3. DO = Room sold at double Rate/room available x 100
4. ROPR= Room Sold/ Room available 100
5. TOA %=Total Room sold/ Total Available Room x 100
Answer Key
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Independent Activity 3
1. = 0.500 x100
= 50,000.00
2. = .333 x 100
= 33,333.00
3. = 0.500 x 100
= 50, 000.00
4. = 0.866 x 100
= 86,666.00
5. = 0.400 x 100
= 40, 000.00
Independent Assessment3
1.
A= 2,500 X 25=62,500
B= 3,000 X 25=75,000
= 137,000.00
2.
A=2,500 X 20= 50,000
B=3,000 X 20= 60,000
=110,000.00
3.
A=2,500 X 15= 37,500
B=3,000.00 X 10= 30,000
=67,500.00
4.
A= 2,500 X 18=45,000
B=3,000 X 20= 60,000
=105,000.00
5.
A=2,500 X 10= 25,000
B= 3,000X 5= 15,000
= 40,000.00
Assessment
Post Test
1.True 11. True
2. False 12. True
3.False 13. False
4. True 14. False
5.True 15. True
6. False
7. False
8. False
9. True
10. False
 Scoring rubrics in writing sentences/ paragraph

Points Description
10 Students understanding of the concept is clear.
Students organize words to complete a sentence.
Students uses logical thinking

8 Students understanding of the concept is evident.

Students organize words to complete a sentence.
Students shows thinking skills to arrive at conclusion

5 Students understanding of the concept if clear.

Students uses strategies that are ineffective.
Students attempts to show thinking skills.

1 Students understanding of the concept if clear.

Students make no attempt to do the task.
Students shows no understanding

Scoring Rubrics for Performance Task

All Steps are present 20 points

Procedure is clear and concise 15 points

Considers safety and precaution 15 points

TOTAL SCORE 50 points

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 References

Textbooks:

Caylao Jr., Victor A. 2018. "Front Office Services." In Reception, by Victor A. Caylao Jr., 76-77.
Quezon City: Great books Trading.

Websites:

(kubershah.blogspot.com n.d.)
(HimaniBatheja/guest-accounting-and-yield-management n.d.)]
(setupmyhotel.com n.d.)

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For inquiries or feedback, please write or call:

Department of Education, Schools Division of Bulacan

Curriculum Implementation Division

Learning Resource Management and Development System (LRMDS)

Capitol Compound, Guinhawa St., City of Malolos, Bulacan

Department of Education, Schools Division of Bulacan

Curriculum Implementation Division 24