Roll No. Total No. of Pages : 03
Total No. of Questions : 09
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B.Sc.(HMCT) (2016 & 2017 Batch) (Sem.-6)
HOTEL ACCOUNTANCY
Subject Code : BSHM-607
M.Code : 76239
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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- Write briefly :
- Internal control
- Departmental accounting
- Current assets
- Statutory audit
- Outstanding expenses
- Profit and loss account
- Liabilities
- Uniform system of accounting
- Write two limitations of trial balance.
- Write two disadvantages of allocation.
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SECTION-B
- Explain the advantages of Trial balance.
- What are the various steps to implement the internal audit in an organisation?
- Show the treatment of prepaid rent and depreciation in profit and loss account and balance Sheet
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| Particulars | Rupees(Amt) |
|---|---|
| Rent | 7,000 |
| Machinery | 20,000 |
INFORMATION : Prepaid rent : 400
Depreciation @ 10.25% on machinery
- From the following Particulars of T. Prashant, Prepare Trading Account for the year ending 31st 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 |
- 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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SECTION-C
- Explain the Difference between Trading account, Profit and Loss Account and Balance sheet.
- Prepare a trial balance from the following balances taken from the books of Sanjeev Kumar on 31st 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 |
- 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 download link is referred from the post: PTU B.Sc (Honours) 2020 March Previous Question Papers
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