Download PTU (I.K. Gujral Punjab Technical University Jalandhar (IKGPTU) B.Sc (Catering-And-Culinary-Arts) 2020 March Previous Question Papers
Roll No. Total No. of Pages : 03
Total No. of Questions : 09
B.Sc. (Catering and Culinary Arts) (2015 & Onwards) (Sem.5)
HOSPITALITY ACCOUNTANCY
Subject Code : BSCCA-505
M.Code : 74742
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
Q1 Write short notes on :
i. Statutory Audit
ii. Allocation of Expenses
iii. Capital
iv. Posting
v. Fixed Assets
vi. Balance Sheet
vii. Outstanding Expenses
viii. Creditor
ix. Cash Book
x. Depreciation
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1 | M-74742 (S2)-1218
Roll No. Total No. of Pages : 03
Total No. of Questions : 09
B.Sc. (Catering and Culinary Arts) (2015 & Onwards) (Sem.5)
HOSPITALITY ACCOUNTANCY
Subject Code : BSCCA-505
M.Code : 74742
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
Q1 Write short notes on :
i. Statutory Audit
ii. Allocation of Expenses
iii. Capital
iv. Posting
v. Fixed Assets
vi. Balance Sheet
vii. Outstanding Expenses
viii. Creditor
ix. Cash Book
x. Depreciation
2 | M-74742 (S2)-1218
SECTION-B
2. Prepare Triple Column Cash Book with the following transactions :
2017 Rs.
Jan-01 Cash in hand 70,000
Jan-01 Cash at bank 97000
Jan-05 Sold goods 39000
Jan-09 Paid by cheque for direct purchases 8500
Jan-17 Paid cash wages 1200
Jan-26 Received cheque from M/s Raj Ltd. 10000
Jan-28 Deposited the above cheque in Bank
Jan-29 Paid advance rent 30,000
3. What do you mean by internal control? What are its objectives in a hotel? Mention
different types of control.
4. Draw a Journal as per Double Entry System :
March Rs.
2 Cash brought into Business as capital 4,00,000
3 Opened Bank Account 3,00,000
6 Paid Rent 40,000
8 Purchased goods on credit from G 30,000
9 Paid salary by cheque 20,000
5. How and why is Trading Account Prepared?
6. Why is Trial Balance drawn at the end of the year? Is it a conclusive proof of the
accuracy of the books of accounts?
SECTION-C
7. Explain what is meant by Departmental accounting. What conditions must be satisfied to
introduce departmental accounting.
8. Draw a Food & Beverage Department Income Statement as per Uniform System of
Accounting for Hotels, with the help of following information :
(Rs.) (Rs.)
Foods Sales 8,25,000 Kitchen Fuel 40,000
Beverage Sales 4,00,000 Laundry 5,000
Food Allowance 1,500 Music 30,000
Beverage Allowance 1,000 Other expenses 3,300
Food-Cost of Sales 3,80,000 Cleaning expenses 5,000
Beverage-Cost of Sales 1,00,000 Employee Benefits 20,000
Salaries 1,80,000
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1 | M-74742 (S2)-1218
Roll No. Total No. of Pages : 03
Total No. of Questions : 09
B.Sc. (Catering and Culinary Arts) (2015 & Onwards) (Sem.5)
HOSPITALITY ACCOUNTANCY
Subject Code : BSCCA-505
M.Code : 74742
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
Q1 Write short notes on :
i. Statutory Audit
ii. Allocation of Expenses
iii. Capital
iv. Posting
v. Fixed Assets
vi. Balance Sheet
vii. Outstanding Expenses
viii. Creditor
ix. Cash Book
x. Depreciation
2 | M-74742 (S2)-1218
SECTION-B
2. Prepare Triple Column Cash Book with the following transactions :
2017 Rs.
Jan-01 Cash in hand 70,000
Jan-01 Cash at bank 97000
Jan-05 Sold goods 39000
Jan-09 Paid by cheque for direct purchases 8500
Jan-17 Paid cash wages 1200
Jan-26 Received cheque from M/s Raj Ltd. 10000
Jan-28 Deposited the above cheque in Bank
Jan-29 Paid advance rent 30,000
3. What do you mean by internal control? What are its objectives in a hotel? Mention
different types of control.
4. Draw a Journal as per Double Entry System :
March Rs.
2 Cash brought into Business as capital 4,00,000
3 Opened Bank Account 3,00,000
6 Paid Rent 40,000
8 Purchased goods on credit from G 30,000
9 Paid salary by cheque 20,000
5. How and why is Trading Account Prepared?
6. Why is Trial Balance drawn at the end of the year? Is it a conclusive proof of the
accuracy of the books of accounts?
SECTION-C
7. Explain what is meant by Departmental accounting. What conditions must be satisfied to
introduce departmental accounting.
8. Draw a Food & Beverage Department Income Statement as per Uniform System of
Accounting for Hotels, with the help of following information :
(Rs.) (Rs.)
Foods Sales 8,25,000 Kitchen Fuel 40,000
Beverage Sales 4,00,000 Laundry 5,000
Food Allowance 1,500 Music 30,000
Beverage Allowance 1,000 Other expenses 3,300
Food-Cost of Sales 3,80,000 Cleaning expenses 5,000
Beverage-Cost of Sales 1,00,000 Employee Benefits 20,000
Salaries 1,80,000
3 | M-74742 (S2)-1218
9. Prepare Final accounts with the help of following closing balances extracted from the
ledger on 31
st
March 2017, and the following additional information :
Particulars Debit (Rs.) Credit (Rs.)
Capital 5,00,000
Drawings 10,000
Purchases and Sales 80,000 3,00,000
Sales Returns and Purchases
Returns
2,000 7,000
Opening Stock 16000
Wages 3,000
Land and Building 2,00,000
Freight and Carriage 4,000
Trade Expenses 5,000
Advertisement 20,000
Interest 8,000
Debtors and creditors 15,000 20,000
Bank overdraft 25,000
Cash in Hand 2,60,000
Salaries 45,000
Furniture and Fixtures 2,00,000
8,60,000 8,60,000
Additional Information :
i. Closing Stock on 31
st
March is 18,000/-
ii. Charge Depreciation on Land & Building and Furniture & Fixture @ 10%
iii. Outstanding Salary
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