Roll No. EEEEEEEE [ ] Total No. of Pages : 03
Total No. of Questions : 09
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B.Sc. (Catering and Culinary Arts) (2015 & Onwards) (Sem.5)
HOSPITALITY ACCOUNTANCY
Subject Code : BSCCA-505
M.Code : 74742
Time : 3 Hrs. Max. Marks : 60
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INSTRUCTIONS TO CANDIDATES :
- SECTION-A is COMPULSORY consisting of TEN questions carrying TWO marks each.
- SECTION-B contains FIVE questions carrying FIVE marks each and students have to attempt any FOUR questions.
- SECTION-C contains THREE questions carrying TEN marks each and students have to attempt any TWO questions.
SECTION-A
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Q1 Write short notes on :
- Statutory Audit
- Allocation of Expenses
- Capital
- Posting
- Fixed Assets
- Balance Sheet
- Outstanding Expenses
- Creditor
- Cash Book
- Depreciation
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SECTION-B
2. Prepare Triple Column Cash Book with the following transactions :
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2017 Rs.
Jan-01 Cash in hand 70,000
Jan-01 Cash at bank 97000
Jan-05 Sold goods 39000
Jan-09 Paid by cheque for direct purchases 8500--- Content provided by FirstRanker.com ---
Jan-17 Paid cash wages 1200
Jan-26 Received cheque from M/s Raj Ltd. 10000
Jan-28 Deposited the above cheque in Bank
Jan-29 Paid advance rent 30,000
3. What do you mean by internal control? What are its objectives in a hotel? Mention different types of control.
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4. Draw a Journal as per Double Entry System :
March Rs.
2 Cash brought into Business as capital | 4,00,000
3 Opened Bank Account 3,00,000--- Content provided by FirstRanker.com ---
6 Paid Rent 40,000
8 Purchased goods on credit from G 30,000
9 Paid salary by cheque 20,000
5. How and why is Trading Account Prepared?
6. Why is Trial Balance drawn at the end of the year? Is it a conclusive proof of the accuracy of the books of accounts?
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SECTION-C
7. Explain what is meant by Departmental accounting. What conditions must be satisfied to introduce departmental accounting.
8. Draw a Food & Beverage Department Income Statement as per Uniform System of Accounting for Hotels, with the help of following information :
(Rs.) (Rs.)--- Content provided by FirstRanker.com ---
Foods Sales 8,25,000 | Kitchen Fuel 40,000
Beverage Sales 4,00,000 | Laundry 5,000
Food Allowance 1,500 | Music 30,000
Beverage Allowance 1,000 | Other expenses 3,300
Food-Cost of Sales 3,80,000 | Cleaning expenses 5,000--- Content provided by FirstRanker.com ---
Beverage-Cost of Sales 1,00,000 | Employee Benefits 20,000
Salaries 1,80,000
9. Prepare Final accounts with the help of following closing balances extracted from the ledger on 31st March 2017, and the following additional information :
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Particulars Debit (Rs.) | Credit (Rs.)
Capital 5,00,000
Drawings 10,000
Purchases and Sales 80,000 3,00,000
Sales Returns and Purchases 2,000 7.000--- Content provided by FirstRanker.com ---
Opening Stock 16000
Wages 3,000
Land and Building 2,00,000
Freight and Carriage 4,000
Trade Expenses 5,000--- Content provided by FirstRanker.com ---
Advertisement 20,000
Interest 8,000
Debtors and creditors 15,000 20,000
Bank overdraft 25,000
Cash in Hand 2,60,000--- Content provided by FirstRanker.com ---
Salaries 45,000
Furniture and Fixtures 2,00,000 8,60,000 8,60,000
Additional Information :
- Closing Stock on 31st March is 18,000/-
- Charge Depreciation on Land & Building and Furniture & Fixture @ 10%
- Outstanding Salary
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NOTE : Disclosure of Identity by writing Mobile No. or Making of passing request on any page of Answer Sheet will lead to UMC against the Student.
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