a) Guest allowance is the cash paid to the guest by hotel on the following situations.

• In case of wrong posting of bills in guest folio, an allowance voucher is prepared by cashier to compensate the charges in guest account, due to any human error.
• If a guest has paid a large sum of money at the time of check-in and the final bill is less than that of money paid during check-in, the hotel will pay back the remaining amount by raising guest allowance voucher.
• Incase an airline operator sends a group of guests and guarantees for repayment of bills on behalf of guest.

Guest allowance are strictly monitored and controlled by lobby manager. The front desk cashier need to get an approval from competent authority to pass the allowance to make payment to guests.

b) Whenever any commission is paid by front office cashier for any guest or third party, commission voucher is prepared.

Mostly commission vouchers are prepared for the following reasons:

a) Generally a travel agent or tour operator who provide business to hotel by providing room reservation for group guests on a commission basis of 10 percent on room rates excluding taxes. 

b) A taxi driver who brings walk-in guest to the hotel. If the guest stays in the hotel by reserving a room the hotel pays commission to driver. 

c) Any agency which are working on commission basis.