Download PTU BHMCT 2020 March 3rd Sem 14537 Hotel Accountancy Question Paper

Roll No. ___________

Total No. of Questions : 09

Total No. of Pages : 03

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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 :

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.

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SECTION-A

Q1 Describe the following terms briefly :

1. Current Assets
2. Long term loan
3. Statutory audit

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4. Audit
5. Allocation

State True or False:

6. Depreciation is charged on current assets as well as Fixed assets.
7. Closing Stock is a stock held at the end of the current accounting year.

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8. Bills Receivable and Debtors are collectively called Accounts Receivable.
9. Creditors are those people from whom the business has purchased goods on credit.
10. Food and Beverage department is a revenue centre of the business.

SECTION-B

2. What is 'Uniform System of Accounting'? Why was it introduced?

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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 :

6. What is Internal Control? Explain some methods of conducting Internal Control in Hotel industry.

SECTION-C

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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 31st December from the following information given below :

9. Prepare an Income Statement according to Departmental Accounting from the following information:

Sales

Restaurant 10,00,000/-

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Banquet 6,00,000/-

Bar 4,00,000/-

Cost of Sales

Restaurant 3,00,000/-

Banquet 1,20,000/-

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Bar 70,000/-

Wages & Salaries

Restaurant 1,60,000/-

Banquet 50,000/-

Bar 20,000/-

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Repair and Maintenance

Restaurant 40,000/-

Banquet 20,000/-

Bar 12,000/-

Gas & Electricity 40,000/-

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Rent 1,20,000/-

Depreciation 1,00,000/-

Office Expenses 60,000/-

Postage 20,000/-

Advertising 40,000/-

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Laundry 6000/-

Note : Unallocated expenses are to be apportioned based on following basis :

1. Gas and electricity are to be apportioned in the ratio of 4:4:2.
2. Rent and depreciation are to be apportioned in the ratio of 4:4:2.
3. All other expenses in the ratio of turnover.

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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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