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) (2016 & 2017 Batch) (Sem.?6)
HOTEL ACCOUNTANCY
Subject Code : BSHM-607
M.Code : 76239
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 briefly :
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-76239 (S2)-2286
Roll No. Total No. of Pages : 03
Total No. of Questions : 09
B.Sc.(HMCT) (2016 & 2017 Batch) (Sem.?6)
HOTEL ACCOUNTANCY
Subject Code : BSHM-607
M.Code : 76239
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 briefly :
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-76239 (S2)-2286
SECTION-B
2. Explain the advantages of Trial balance.
3. What are the various steps to implement 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. From the following Particulars of T. Prashant, Prepare Trading Account for the year
ending 31
st
March 2012.
Particulars Amount Particulars Amount
Opening stock 40,0000 Purchase less return 1,75,000
Custom duty 6,600 Factory insurance 400
Clearing charges 500 Office insurance 300
Productive wages 37,500 Fuel, gas and water 3,500
Factory rent 4,500 Sales less Return 3,25,000
Office rent 600 Carriage and freight 4,200
Dock dues 400 Octroi 500
Salary to foreman 9,000 Royalty on output 600
Salary to factory manager 6,000 Carriage on sales 450
Closing stock 40,000
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-76239 (S2)-2286
Roll No. Total No. of Pages : 03
Total No. of Questions : 09
B.Sc.(HMCT) (2016 & 2017 Batch) (Sem.?6)
HOTEL ACCOUNTANCY
Subject Code : BSHM-607
M.Code : 76239
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 briefly :
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-76239 (S2)-2286
SECTION-B
2. Explain the advantages of Trial balance.
3. What are the various steps to implement 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. From the following Particulars of T. Prashant, Prepare Trading Account for the year
ending 31
st
March 2012.
Particulars Amount Particulars Amount
Opening stock 40,0000 Purchase less return 1,75,000
Custom duty 6,600 Factory insurance 400
Clearing charges 500 Office insurance 300
Productive wages 37,500 Fuel, gas and water 3,500
Factory rent 4,500 Sales less Return 3,25,000
Office rent 600 Carriage and freight 4,200
Dock dues 400 Octroi 500
Salary to foreman 9,000 Royalty on output 600
Salary to factory manager 6,000 Carriage on sales 450
Closing stock 40,000
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-76239 (S2)-2286
SECTION-C
7. Explain the Difference between Trading account, Profit and Loss Account and Balance
sheet.
8. Prepare a trial balance from the following balances taken from the books of Sanjeev
Kumar on 31
st
December 2014 :
Capital 60,000 Discount received 120
Opening stock 16,400 Bills Payable 4,090
Sales 81,200 Creditors 10,370
Gas and Water 840 Return outwards 6,400
Land 20,000 Bank Charges 3,370
Wages 18,490 Drawing 2,480
Debtors 35,800 Trade expenses 990
Commission 1,470 Cash in hand 800
Plant 10,270 Cash at bank 5,260
Carriage 3,370 Purchases 32,160
Rent Received 430 Rates and taxes 840
Salaries 4,300 Furniture 1,250
Insurance 1,060 Bills receivable 1,470
Return inward 1,990
9. What do you mean by Departmental accounting? How expenses are allocated among
different departments?
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