Download PTU BHMCT 3rd Semester 2019 May 14537 HOTEL ACCOUNTANCY Question Paper

Download PTU (I. K. Gujral Punjab Technical University) BHMCT (Bachelor of Hotel Management and Catering Technology) 3rd Semester 2019 May 14537 HOTEL ACCOUNTANCY Question Paper.

1 | M-14537 (S5)-2586

Roll No. Total No. of Pages : 04
Total No. of Questions : 09
BHMCT (Sem.?3)
HOTEL ACCOUNTANCY
Subject Code : BH-213
M.Code : 14537
Time : 3 Hrs. Max. Marks : 30
INSTRUCTIONS TO CANDIDATES :
1. SECTION-A is COMPULSORY consisting of TEN questions carrying ONE mark
each.
2. SECTION-B contains FIVE questions carrying 2
1
/
2
(Two and Half) marks each
and students have to attempt any FOUR questions.
3. SECTION-C contains THREE questions carrying FIVE marks each and students
have to attempt any TWO questions.

SECTION-A
1. Write short notes on :
a) Non tangible assets
b) Trade Discount
c) Bad Debts
d) Capital
e) Amortisation
f) Reserves
g) Sundry creditors
h) External Control
i) Balance Sheet
j) Direct Expenses

SECTION-B
2. Differentiate between Income statement and balance sheet?
3. Prepare an income statement of food & beverage department under uniform system of
accounting from the information given below :
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1 | M-14537 (S5)-2586

Roll No. Total No. of Pages : 04
Total No. of Questions : 09
BHMCT (Sem.?3)
HOTEL ACCOUNTANCY
Subject Code : BH-213
M.Code : 14537
Time : 3 Hrs. Max. Marks : 30
INSTRUCTIONS TO CANDIDATES :
1. SECTION-A is COMPULSORY consisting of TEN questions carrying ONE mark
each.
2. SECTION-B contains FIVE questions carrying 2
1
/
2
(Two and Half) marks each
and students have to attempt any FOUR questions.
3. SECTION-C contains THREE questions carrying FIVE marks each and students
have to attempt any TWO questions.

SECTION-A
1. Write short notes on :
a) Non tangible assets
b) Trade Discount
c) Bad Debts
d) Capital
e) Amortisation
f) Reserves
g) Sundry creditors
h) External Control
i) Balance Sheet
j) Direct Expenses

SECTION-B
2. Differentiate between Income statement and balance sheet?
3. Prepare an income statement of food & beverage department under uniform system of
accounting from the information given below :
2 | M-14537 (S5)-2586

Amount Amount
Food Sale 12,55,000 Kitchen fuel 1,32,000
Beverage Sales 3,25,000 Laundry 25,000
Food allowance 5,000 Music 65,000
Beverage allowance 3,000 Other expenses 6,300
Cost of sale - Food 4,80,000 Cleaning expenses 14,000
Cost of sale - Beverage 1,75,000 Employee benefits 25,000
Salaries 1,25,000
4. What do you mean by Financial Reporting Centre?s?
5. 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 Debentures 95,00,000
Crockery & Cutlery 50,000 Reserves 57,92,000
6. What is cost allocation?

SECTION-C
7. What is uniform system of accounting? Explain advantages of uniform system of
accounting?
8. 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

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1 | M-14537 (S5)-2586

Roll No. Total No. of Pages : 04
Total No. of Questions : 09
BHMCT (Sem.?3)
HOTEL ACCOUNTANCY
Subject Code : BH-213
M.Code : 14537
Time : 3 Hrs. Max. Marks : 30
INSTRUCTIONS TO CANDIDATES :
1. SECTION-A is COMPULSORY consisting of TEN questions carrying ONE mark
each.
2. SECTION-B contains FIVE questions carrying 2
1
/
2
(Two and Half) marks each
and students have to attempt any FOUR questions.
3. SECTION-C contains THREE questions carrying FIVE marks each and students
have to attempt any TWO questions.

SECTION-A
1. Write short notes on :
a) Non tangible assets
b) Trade Discount
c) Bad Debts
d) Capital
e) Amortisation
f) Reserves
g) Sundry creditors
h) External Control
i) Balance Sheet
j) Direct Expenses

SECTION-B
2. Differentiate between Income statement and balance sheet?
3. Prepare an income statement of food & beverage department under uniform system of
accounting from the information given below :
2 | M-14537 (S5)-2586

Amount Amount
Food Sale 12,55,000 Kitchen fuel 1,32,000
Beverage Sales 3,25,000 Laundry 25,000
Food allowance 5,000 Music 65,000
Beverage allowance 3,000 Other expenses 6,300
Cost of sale - Food 4,80,000 Cleaning expenses 14,000
Cost of sale - Beverage 1,75,000 Employee benefits 25,000
Salaries 1,25,000
4. What do you mean by Financial Reporting Centre?s?
5. 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 Debentures 95,00,000
Crockery & Cutlery 50,000 Reserves 57,92,000
6. What is cost allocation?

SECTION-C
7. What is uniform system of accounting? Explain advantages of uniform system of
accounting?
8. 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

3 | M-14537 (S5)-2586

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 :
a) Gas and electricity
i) Restaurant 50%
ii) Banquet 30%
iii) Bar 20%
b) Rent and rates according to floor area occupied which is :
i) Restaurant 50%
ii) Banquet 40%
iii) Bar 10%
c) All expenses in the ratio of sales.
9. From the following trial balance prepare statement of income with schedule and balance
sheet under uniform system of accounting :

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

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1 | M-14537 (S5)-2586

Roll No. Total No. of Pages : 04
Total No. of Questions : 09
BHMCT (Sem.?3)
HOTEL ACCOUNTANCY
Subject Code : BH-213
M.Code : 14537
Time : 3 Hrs. Max. Marks : 30
INSTRUCTIONS TO CANDIDATES :
1. SECTION-A is COMPULSORY consisting of TEN questions carrying ONE mark
each.
2. SECTION-B contains FIVE questions carrying 2
1
/
2
(Two and Half) marks each
and students have to attempt any FOUR questions.
3. SECTION-C contains THREE questions carrying FIVE marks each and students
have to attempt any TWO questions.

SECTION-A
1. Write short notes on :
a) Non tangible assets
b) Trade Discount
c) Bad Debts
d) Capital
e) Amortisation
f) Reserves
g) Sundry creditors
h) External Control
i) Balance Sheet
j) Direct Expenses

SECTION-B
2. Differentiate between Income statement and balance sheet?
3. Prepare an income statement of food & beverage department under uniform system of
accounting from the information given below :
2 | M-14537 (S5)-2586

Amount Amount
Food Sale 12,55,000 Kitchen fuel 1,32,000
Beverage Sales 3,25,000 Laundry 25,000
Food allowance 5,000 Music 65,000
Beverage allowance 3,000 Other expenses 6,300
Cost of sale - Food 4,80,000 Cleaning expenses 14,000
Cost of sale - Beverage 1,75,000 Employee benefits 25,000
Salaries 1,25,000
4. What do you mean by Financial Reporting Centre?s?
5. 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 Debentures 95,00,000
Crockery & Cutlery 50,000 Reserves 57,92,000
6. What is cost allocation?

SECTION-C
7. What is uniform system of accounting? Explain advantages of uniform system of
accounting?
8. 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

3 | M-14537 (S5)-2586

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 :
a) Gas and electricity
i) Restaurant 50%
ii) Banquet 30%
iii) Bar 20%
b) Rent and rates according to floor area occupied which is :
i) Restaurant 50%
ii) Banquet 40%
iii) Bar 10%
c) All expenses in the ratio of sales.
9. From the following trial balance prepare statement of income with schedule and balance
sheet under uniform system of accounting :

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

4 | M-14537 (S5)-2586

Direct operational 45,000.00 Salary Payable 6,000.00
expenses
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 5,00,000.00
Building 60,000.00
Furniture & Equipment 2,50,000.00
Cutlery & Crockery 95,000.00
19,13,000.00 19,13,000.00








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This post was last modified on 05 December 2019