Download PTU (I.K. Gujral Punjab Technical University Jalandhar (IKGPTU) BHMCT 2020 March (Bachelor of Hotel Management and Catering Technology) 3rd Sem 14537 Hotel Accountancy Previous Question Paper
Roll No. Total No. of Pages : 03
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 TWO AND A 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
Q1 Describe the following terms briefly :
i. Current Assets
ii. Long term loan
iii. Statutory audit
iv. Audit
v. Allocation
State True or False :
vi. Depreciation is charged on current assets as well as Fixed assets.
vii. Closing Stock is a stock held at the end of the current accounting year.
viii. Bills Receivable and Debtors are collectively called Accounts Receivable.
ix. Creditors are those people from whom the business has purchased goods on credit.
x. Food and Beverage department is a revenue centre of the business.
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1 | M-14537 (S5)-1267
Roll No. Total No. of Pages : 03
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 TWO AND A 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
Q1 Describe the following terms briefly :
i. Current Assets
ii. Long term loan
iii. Statutory audit
iv. Audit
v. Allocation
State True or False :
vi. Depreciation is charged on current assets as well as Fixed assets.
vii. Closing Stock is a stock held at the end of the current accounting year.
viii. Bills Receivable and Debtors are collectively called Accounts Receivable.
ix. Creditors are those people from whom the business has purchased goods on credit.
x. Food and Beverage department is a revenue centre of the business.
2 | M-14537 (S5)-1267
SECTION-B
2. What is ?Uniform System of Accounting?? Why was it introduced?
3. What do you mean by Departmental accounting? Explain its advantages.
4. Explain Statutory audit. How does it differ from Internal Control?
5. Prepare a Balance sheet, in accordance with Uniform System of accounting :
Bills Payable 4000/- Creditors 7000/-
Drawings 2000/- Capital 25000/-
Cash 1600/- Net Profit 2300/-
Bills Receivable 2000/- Bank 4000/-
Closing Stock 10,000/- Debtors 1500/-
Plant 5700/- Furniture 1500/-
Land 10,000/-
6. What is Internal Control? Explain some methods of conducting Internal Control in Hotel
industry.
SECTION-C
7. Write in detail on Cost apportionment. How is it different from Cost Allocation?
8. Prepare a Departmental Schedule of Food and Beverage department as on 31
st
December
from the following information given below :
Foods Sales 6,35,000 Kitchen Fuel 35,000
Beverage Sales 2,10,000 Laundry 5,000
Food Allowance 2,500 Music 30,000
Beverage Allowance 2,000 Other expenses 3,000
Food-Cost of Sales 2,50,000 Cleaning expenses 5,000
Beverage-Cost of Sales 90,000 Employee Benefits 25,000
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1 | M-14537 (S5)-1267
Roll No. Total No. of Pages : 03
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 TWO AND A 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
Q1 Describe the following terms briefly :
i. Current Assets
ii. Long term loan
iii. Statutory audit
iv. Audit
v. Allocation
State True or False :
vi. Depreciation is charged on current assets as well as Fixed assets.
vii. Closing Stock is a stock held at the end of the current accounting year.
viii. Bills Receivable and Debtors are collectively called Accounts Receivable.
ix. Creditors are those people from whom the business has purchased goods on credit.
x. Food and Beverage department is a revenue centre of the business.
2 | M-14537 (S5)-1267
SECTION-B
2. What is ?Uniform System of Accounting?? Why was it introduced?
3. What do you mean by Departmental accounting? Explain its advantages.
4. Explain Statutory audit. How does it differ from Internal Control?
5. Prepare a Balance sheet, in accordance with Uniform System of accounting :
Bills Payable 4000/- Creditors 7000/-
Drawings 2000/- Capital 25000/-
Cash 1600/- Net Profit 2300/-
Bills Receivable 2000/- Bank 4000/-
Closing Stock 10,000/- Debtors 1500/-
Plant 5700/- Furniture 1500/-
Land 10,000/-
6. What is Internal Control? Explain some methods of conducting Internal Control in Hotel
industry.
SECTION-C
7. Write in detail on Cost apportionment. How is it different from Cost Allocation?
8. Prepare a Departmental Schedule of Food and Beverage department as on 31
st
December
from the following information given below :
Foods Sales 6,35,000 Kitchen Fuel 35,000
Beverage Sales 2,10,000 Laundry 5,000
Food Allowance 2,500 Music 30,000
Beverage Allowance 2,000 Other expenses 3,000
Food-Cost of Sales 2,50,000 Cleaning expenses 5,000
Beverage-Cost of Sales 90,000 Employee Benefits 25,000
3 | M-14537 (S5)-1267
9. Prepare an Income Statement according to Departmental Accounting from the following
information :
Sales
Restaurant 10,00,000/-
Banquet 6,00,000/-
Bar 4,00,000/-
Cost of Sales
Restaurant 3,00,000/-
Banquet 1,20,000/-
Bar 70,000/-
Wages & Salaries
Restaurant 1,60,000/-
Banquet 50,000/-
Bar 20,000/-
Repair and Maintenance
Restaurant 40,000/-
Banquet 20,000/-
Bar 12,000/-
Gas & Electricity 40,000/-
Rent 1,20,000/-
Depreciation 1,00,000/-
Office Expenses 60,000/-
Postage 20,000/-
Advertising 40,000/-
Laundry 6000/-
Note : Unallocated expenses are to be apportioned based on following basis :
i. Gas and electricity are to be apportioned in the ratio of 4:4:2.
ii. Rent and depreciation are to be apportioned in the ratio of 4:4:2 .
iii. All other expenses in the ratio of turnover.
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 30 March 2020