Exam Details
| Subject | Hotel Accounting | |
| Paper | ||
| Exam / Course | Bachelor in Hotel Management (BIHM) | |
| Department | School of Tourism &Hospitality Service Sectoral SOMS (SOTHSSM) | |
| Organization | indira gandhi national open university | |
| Position | ||
| Exam Date | June, 2015 | |
| City, State | new delhi, |
Question Paper
1. What are the advantages and disadvantages of Double Entry System of Book-Keeping? Describe in brief the systems of book-keeping.
2. Journalise the following transaction:
Jan 1 Business started with cash RS 1,00,000
Jan 2 RS 60,000 deposited in bank
Jan 3 Goods purchased from Ramlal RS 10,000
Jan 4 Machinery purchased from Hiralal for RS 13,000
Jan 5 Goods sold for RS 20,000
Jan 6 Paid for postage RS 500
Jan 7 Commission received from Hiralal RS 1,000
Jan 8 Cash received from Mr. Y RS 5,000
Jan 9 Wages paid to factory worker RS 6,000
Jan 10 Goods sold to Mr. Z for RS 10,000
3. What is a Ledger? Give specimen of Ledger account and explain by giving examples.
4. Define Trial Balance and methods of making Trial Balance. Write in detail about the trial balance errors.
5. From the following Trial Balance prepare a Trading Account, Profit and Loss Account and Balance Sheet for the year ending on 31/12/2012.
Dr. Amount Cr. Amount
Purchases 55,000 Capital 15,000
Drawings 2,500 Sales 75,000
Stock 11,000 Bank 2,100
Furniture 1,300 Creditors 7,900
Land and Building 10,000 Rent 500
S. Debtors 9,000 Discount 200
Sales Return 1,000
Insurance 1,000
Sundry Expenses 2,000
Commission 1,000
Carriage Inwards 900
Printing and Stationary 400
Motor car 5,000
Cash 600
Total 1,00,700 Total 1,00,700
Adjustments:
Closing stock RS 25,000
Advance rent received RS 5,000
Depreciation on motor car
6. What are the different types of expenses? Explain in detail the differences between Capital Expenses and Revenue Expenses.
7. Prepare the bank reconciliation statement from the following information in the books of ABC and Co. as on 3ISt January, 2013.
Balance as per cash book RS 15,000
Cheques deposited in the bank but not collected as yet RS 12,000
Cheques issued to our customers but not presented for payment RS 10,000
Bank credited our account with interest RS 200
A cheque deposited in the bank but is dishonoured RS 3,000
8. Do you think there is any necessity of internal audit over and above the statutory audit in case of large hotel? Justify your answer.
9. The total fixed cost is RS 4,00,000. The food cost is 60% of sale and the average selling price per guest is RS 50.
Find out:
B.E.P.
Sale at a desired profit of RS 2,00,000
10. Describe subsidiary book. What are the different types of subsidiary books
2. Journalise the following transaction:
Jan 1 Business started with cash RS 1,00,000
Jan 2 RS 60,000 deposited in bank
Jan 3 Goods purchased from Ramlal RS 10,000
Jan 4 Machinery purchased from Hiralal for RS 13,000
Jan 5 Goods sold for RS 20,000
Jan 6 Paid for postage RS 500
Jan 7 Commission received from Hiralal RS 1,000
Jan 8 Cash received from Mr. Y RS 5,000
Jan 9 Wages paid to factory worker RS 6,000
Jan 10 Goods sold to Mr. Z for RS 10,000
3. What is a Ledger? Give specimen of Ledger account and explain by giving examples.
4. Define Trial Balance and methods of making Trial Balance. Write in detail about the trial balance errors.
5. From the following Trial Balance prepare a Trading Account, Profit and Loss Account and Balance Sheet for the year ending on 31/12/2012.
Dr. Amount Cr. Amount
Purchases 55,000 Capital 15,000
Drawings 2,500 Sales 75,000
Stock 11,000 Bank 2,100
Furniture 1,300 Creditors 7,900
Land and Building 10,000 Rent 500
S. Debtors 9,000 Discount 200
Sales Return 1,000
Insurance 1,000
Sundry Expenses 2,000
Commission 1,000
Carriage Inwards 900
Printing and Stationary 400
Motor car 5,000
Cash 600
Total 1,00,700 Total 1,00,700
Adjustments:
Closing stock RS 25,000
Advance rent received RS 5,000
Depreciation on motor car
6. What are the different types of expenses? Explain in detail the differences between Capital Expenses and Revenue Expenses.
7. Prepare the bank reconciliation statement from the following information in the books of ABC and Co. as on 3ISt January, 2013.
Balance as per cash book RS 15,000
Cheques deposited in the bank but not collected as yet RS 12,000
Cheques issued to our customers but not presented for payment RS 10,000
Bank credited our account with interest RS 200
A cheque deposited in the bank but is dishonoured RS 3,000
8. Do you think there is any necessity of internal audit over and above the statutory audit in case of large hotel? Justify your answer.
9. The total fixed cost is RS 4,00,000. The food cost is 60% of sale and the average selling price per guest is RS 50.
Find out:
B.E.P.
Sale at a desired profit of RS 2,00,000
10. Describe subsidiary book. What are the different types of subsidiary books
Other Question Papers
Departments
- Centre for Corporate Education, Training & Consultancy (CCETC)
- Centre for Corporate Education, Training & Consultancy (CCETC)
- National Centre for Disability Studies (NCDS)
- School of Agriculture (SOA)
- School of Computer and Information Sciences (SOCIS)
- School of Continuing Education (SOCE)
- School of Education (SOE)
- School of Engineering & Technology (SOET)
- School of Extension and Development Studies (SOEDS)
- School of Foreign Languages (SOFL)
- School of Gender Development Studies(SOGDS)
- School of Health Science (SOHS)
- School of Humanities (SOH)
- School of Interdisciplinary and Trans-Disciplinary Studies (SOITDS)
- School of Journalism and New Media Studies (SOJNMS)
- School of Law (SOL)
- School of Management Studies (SOMS)
- School of Performing Arts and Visual Arts (SOPVA)
- School of Performing Arts and Visual Arts(SOPVA)
- School of Sciences (SOS)
- School of Social Sciences (SOSS)
- School of Social Work (SOSW)
- School of Tourism & Hospitality Service Sectoral SOMS (SOTHSM)
- School of Tourism &Hospitality Service Sectoral SOMS (SOTHSSM)
- School of Translation Studies and Training (SOTST)
- School of Vocational Education and Training (SOVET)
- Staff Training & Research in Distance Education (STRIDE)
Subjects
- Advanced Food Production
- Allied Hospitality Service Management
- Basic food and beverage service
- Basic Food Production
- Basic Front Office Operation
- Basic Housekeeping Operation
- Beverage Management
- Business Communication Skills
- Case Studies In Hospitality Industry
- Computer Skills
- Consumer Protection
- Environmental Studies And Facility Planning
- Food And Beverage Management
- Food And Beverage Management Control
- Food And Beverage Retail Management
- Front Office Management
- Hospitality Service Marketing
- Hotel Accounting
- Hotel Economics
- Hotel Engineering And Maintenance
- Hotel Law
- House Keeping Management
- Housekeeping Managament - Ii
- Human Resource Management
- Hygiene and Sanitation
- Introduction To The Harvard Referencing System
- Luxury Management and Real Estate Development
- Nutrition And Food Science
- Organizational Behaviour
- Outdoor, Industrial And Hospitality Catering Management
- Overview Of Tourism And Its Sustainability
- Principles of Management
- Quantity Food Production Techniques
- Specialisation In Room Division Management
- Specialization In Food And Beverage Service Management
- Specialization In Food Production Management