Roll No.
Total No. of Pages : 04
Total No. of Questions : 09
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BHMCT (Sem.-3)
HOTEL ACCOUNTANCY
Subject Code : BH-213
M.Code: 14537
Time: 3 Hrs.
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Max. Marks : 30
INSTRUCTIONS TO CANDIDATES :
- SECTION-A is COMPULSORY consisting of TEN questions carrying ONE mark each.
- SECTION-B contains FIVE questions carrying 2 1/2 (Two and Half) marks each and students have to attempt any FOUR questions.
- SECTION-C contains THREE questions carrying FIVE marks each and students have to attempt any TWO questions.
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SECTION-A
-
Write short notes on :
- Non tangible assets
- Trade Discount
- Bad Debts
- Capital
- Amortisation
- Reserves
- Sundry creditors
- External Control
- Balance Sheet
- Direct Expenses
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SECTION-B
- Differentiate between Income statement and balance sheet?
- Prepare an income statement of food & beverage department under uniform system of accounting from the information given below :
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| Amount | Amount | ||
|---|---|---|---|
| Food Sale | 12,55,000 | Kitchen fuel | 25,000 |
| Beverage Sales | 3,25,000 | Laundry | 1,32,000 |
| Food allowance | 5,000 | Music | 25,000 |
| Beverage allowance | 3,000 | Other expenses | 65,000 |
| Cost of sale - Food | 4,80,000 | Employee benefits | 6,300 |
| Cost of sale - Beverage | 1,75,000 | Cleaning expenses | 14,000 |
| Salaries | 1,25,000 |
- What do you mean by Financial Reporting Centre's?
- From the following information prepare a Balance Sheet under uniform system of accounting.
| Cash in hand | 40,000 |
| Capital | 3,44,70,000 |
| Debtors | 2,30,000 |
| Creditors | 1,80,000 |
| Land & Building | 4,08,80,000 |
| Bills Payable | 50,000 |
| Machinery | 8,50,000 |
| Loan | 58,000 |
| Goodwill | 80,00,000 |
| Crockery & Cutlery | 50,000 |
| Debentures | 95,00,000 |
| 57,92,000 |
- What is cost allocation?
- What is uniform system of accounting?
- What is uniform system of accounting? Explain advantages of uniform system of accounting?
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SECTION-C
- Prepare an income statement according to departmental accounting from the following information :
| Sales | |
|---|---|
| Restaurant | 5,00,000 |
| Banquet | 3,00,000 |
| Bar | 2,00,000 |
| Cost of Sales | |
| Restaurant | 2,00,000 |
| Banquet | 1,25,000 |
| Bar | 75,000 |
| Wages and Salaries | |
| Restaurant | 90,000 |
| Banquet | 50,000 |
| Bar | 30,000 |
| Unallocated Expenses | |
| Gas and electricity | 30,000 |
| Advertisement | 30,000 |
| Rent & Taxes | 70,000 |
| Office expenses | 40,000 |
Note : Unalloacated expenses are to be apportioned among departments on the following basis :
- Gas and electricity
- Restaurant 50%
- Banquet 30%
- Bar 20%
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- Rent and rates according to floor area occupied which is :
- Restaurant 50%
- Banquet 40%
- Bar 10%
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- All expenses in the ratio of sales.
- From the following trial balance prepare statement of income with schedule and balance sheet under uniform system of accounting :
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| Particulars | Amount | Particulars | Amount |
|---|---|---|---|
| Cost of Sales: Food | 2,50,000.00 | Sale Food | 6,30,000.00 |
| : Beverages | 68,000.00 | Beverages | 2,81,000.00 |
| Salary & wages | 2,45,000.00 | Sundry Creditors | 1,45,000.00 |
| Employees Benefits | 40,000.00 | Debentures | 1,86,000.00 |
| Direct operational expenses | 45,000.00 | Salary Payable | 6,000.00 |
| Music & Entertainment | 2,000.00 | Income tax Payable | 8,000.00 |
| Advertising & Marketing | 20,000.00 | Long term loan | 20,000.00 |
| Energy & Utility | 28,000.00 | Bills Payable | 50,000.00 |
| Administrative Expenses | 29,000.00 | Fixed Deposits | 2,80,000.00 |
| Repair & Maintenance | 13,000.00 | Capital | 2,47,000.00 |
| Interest | 95,000.00 | General Reserve | 60,000.00 |
| Income Tax | 23,000.00 | Cash in hand | 15,000.00 |
| Sundry Debtors | 1,08,000.00 | Closing Stock | 15,000.00 |
| Prepaid Salary | 12,000.00 | Land | 60,000.00 |
| Building | 5,00,000.00 | ||
| Furniture & Equipment | 2,50,000.00 | ||
| Cutlery & Crockery | 95,000.00 | ||
| 19,13,000.00 | 19,13,000.00 |
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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