Download PTU (I.K. Gujral Punjab Technical University Jalandhar (IKGPTU) B.Sc HMCT (B.Sc Hotel Management and Catering Technology) 2020 March Previous Question Papers
Roll No. Total No. of Pages : 03
Total No. of Questions : 09
B.Sc.(HMCT) (2014 to 2015 Batch) (Sem.?5)
HOTEL ACCOUNTANCY
Subject Code : BSHM-507
M.Code : 70458
Time : 3 Hrs. Max. Marks : 60
INSTRUCTIONS TO CANDIDATES :
1. SECTION-A is COMPULSORY consisting of TEN questions carrying TWO marks
each.
2. SECTION-B contains FIVE questions carrying FIVE marks each and students
have to attempt any FOUR questions.
3. SECTION-C contains THREE questions carrying TEN marks each and students
have to attempt any TWO questions.
SECTION-A
1. Write short notes on :
a) Internal control
b) Departmental accounting
c) Current assets
d) Statutory audit
e) Outstanding expenses
f) Profit and loss account
g) Liabilities
h) Uniform system of accounting
i) Write two limitations of trial balance.
j) Write two disadvantages of allocation.
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1 | M-70458 (S2)-1035
Roll No. Total No. of Pages : 03
Total No. of Questions : 09
B.Sc.(HMCT) (2014 to 2015 Batch) (Sem.?5)
HOTEL ACCOUNTANCY
Subject Code : BSHM-507
M.Code : 70458
Time : 3 Hrs. Max. Marks : 60
INSTRUCTIONS TO CANDIDATES :
1. SECTION-A is COMPULSORY consisting of TEN questions carrying TWO marks
each.
2. SECTION-B contains FIVE questions carrying FIVE marks each and students
have to attempt any FOUR questions.
3. SECTION-C contains THREE questions carrying TEN marks each and students
have to attempt any TWO questions.
SECTION-A
1. Write short notes on :
a) Internal control
b) Departmental accounting
c) Current assets
d) Statutory audit
e) Outstanding expenses
f) Profit and loss account
g) Liabilities
h) Uniform system of accounting
i) Write two limitations of trial balance.
j) Write two disadvantages of allocation.
2 | M-70458 (S2)-1035
SECTION-B
2. Explain the advantages of Trial balance.
3. What are the various steps to review the internal audit in an organisation?
4. Show the treatment of prepaid rent and depreciation in profit and loss account and
balance Sheet
Particulars Rupees (amt)
Rent 7,000
Machinery 20,000
INFORMATION: Prepaid rent : 400
Depreciation @ 10.25% on machinery
5. Write short notes on :
a) Capital
b) Tangible assets
c) Reserves
d) Bad debts
e) Drawings
6. From the following information you are required to prepare an income statement of
rooms :
Room sales 2,50,000 Contract service 12,000
Payroll and related expenses 36,000 Laundry and dry cleaning 6,000
Commission paid 15,000 Operating services 3,500
Guest transportation 10,000 Training 9,000
Travel agent commission 3,000
Telecommunication 9,000
Staff uniform 2,000
Rooms allowances 96,000
Cable and television 21,000
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1 | M-70458 (S2)-1035
Roll No. Total No. of Pages : 03
Total No. of Questions : 09
B.Sc.(HMCT) (2014 to 2015 Batch) (Sem.?5)
HOTEL ACCOUNTANCY
Subject Code : BSHM-507
M.Code : 70458
Time : 3 Hrs. Max. Marks : 60
INSTRUCTIONS TO CANDIDATES :
1. SECTION-A is COMPULSORY consisting of TEN questions carrying TWO marks
each.
2. SECTION-B contains FIVE questions carrying FIVE marks each and students
have to attempt any FOUR questions.
3. SECTION-C contains THREE questions carrying TEN marks each and students
have to attempt any TWO questions.
SECTION-A
1. Write short notes on :
a) Internal control
b) Departmental accounting
c) Current assets
d) Statutory audit
e) Outstanding expenses
f) Profit and loss account
g) Liabilities
h) Uniform system of accounting
i) Write two limitations of trial balance.
j) Write two disadvantages of allocation.
2 | M-70458 (S2)-1035
SECTION-B
2. Explain the advantages of Trial balance.
3. What are the various steps to review the internal audit in an organisation?
4. Show the treatment of prepaid rent and depreciation in profit and loss account and
balance Sheet
Particulars Rupees (amt)
Rent 7,000
Machinery 20,000
INFORMATION: Prepaid rent : 400
Depreciation @ 10.25% on machinery
5. Write short notes on :
a) Capital
b) Tangible assets
c) Reserves
d) Bad debts
e) Drawings
6. From the following information you are required to prepare an income statement of
rooms :
Room sales 2,50,000 Contract service 12,000
Payroll and related expenses 36,000 Laundry and dry cleaning 6,000
Commission paid 15,000 Operating services 3,500
Guest transportation 10,000 Training 9,000
Travel agent commission 3,000
Telecommunication 9,000
Staff uniform 2,000
Rooms allowances 96,000
Cable and television 21,000
3 | M-70458 (S2)-1035
SECTION-C
7. What do you mean by uniform system of Accounting? Explain advantages of uniform
system of accounting.
8. What do you mean by audit? Differentiate between internal audit and External audit.
9. From the following balances extracted from the books of Nimitz on 31
st
December, 2017,
prepare Trading and Profit and loss Account and Balance Sheet :
TRIAL BALANCE
Opening stock 9,600 Repairs to plant 160
Wages and salaries 3,200 Cash in hand 200
Commission on purchases 200 Debtors 4,000
Freight 300 Income tax 550
Purchases less return 11,850 Drawings 650
Sales less return 24,900 Capital 5,000
Trade expenses 20 Bills payable 500
Bills receivable 600 Loan 900
Rent 200 Discount on purchases 400
Plant 2,000 Creditors 2,330
Bad debts 500
Information : Stock at the end was Rs 3,500
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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This post was last modified on 02 April 2020