Account Mapping

Account mapping defines how hotel revenues and costs are assigned to specific accounts in the
chart of accounts, usually aligned with USALI. It is the foundation of accurate financial
reporting and reliable profitability analysis at both departmental and total hotel level.
Why it matters:
Correct account mapping ensures that financial results truly reflect operational reality. Without
it, key KPIs such as GOP, departmental profit, or RevPAR can be misleading, leading to poor
management decisions.
Practical use:
Hotels use account mapping when integrating PMS, POS, and accounting systems to ensure that
room revenue, F&B revenue, and ancillary income are reported consistently.
Real-life examples:
If minibar revenue is incorrectly mapped as Room Revenue instead of F&B, RevPAR appears
stronger while F&B profitability is understated, masking performance issues in the restaurant
or bar.