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 | December, 2016 | |
| City, State | new delhi, |
Question Paper
1. What is 'Accounting'? Give its advantages and limitations.
2. Compare Single Entry System with Double Entry System of Accounting. Also give the importance of accounting in hotel business.
3. What are accounting Concepts and Conventions? Explain any five in detail.
4. What are subsidiary books of accounts? Explain the various types of subsidiary books.
5. What is a trial balance? Explain the errors disclosed and not disclosed by it.
6. From the following trial balance prepare Trading and Profit and Loss Account for the year ended 31st March, 1999 and Balance Sheet as on that date
<img src='./qimages/8672-6.jpg'>
Adjustments
Closing stock on 31St March, 1999 amounted to RS 7,827.
Depreciate Plant and Machinery at Loose Tools at 15% and furniture at 20%.
Provision for bad and doubtful debts at and discount on debtors and creditors at 2%.
Outstanding: wages RS 100 and Rent and Taxes RS 50.
Write off one -third of Advertisement (special)
Interest on Loan has been paid for six months only.
A bill for RS 500 included in Bills Receivable has been dishonoured.
The manager is entitled to a commission of on net profits after charging such commission.
7. What is a Bank Reconciliation Statement? What are the various causes of differences between balance shown by the cash book and pass book.
8. Write short notes on any two
Capital and Revenue Expenditure
Capital Receipts and Revenue Receipts
Deferred Revenue Expenditure
9. What is Cost Accounting Explain the advantages of Cost Accounting. Also Differentiate Cost and Financial Accounting.
10. Explain the following:
What is audit? Give its importance.
Differentiate Internal Audit and Statutory Audit.
2. Compare Single Entry System with Double Entry System of Accounting. Also give the importance of accounting in hotel business.
3. What are accounting Concepts and Conventions? Explain any five in detail.
4. What are subsidiary books of accounts? Explain the various types of subsidiary books.
5. What is a trial balance? Explain the errors disclosed and not disclosed by it.
6. From the following trial balance prepare Trading and Profit and Loss Account for the year ended 31st March, 1999 and Balance Sheet as on that date
<img src='./qimages/8672-6.jpg'>
Adjustments
Closing stock on 31St March, 1999 amounted to RS 7,827.
Depreciate Plant and Machinery at Loose Tools at 15% and furniture at 20%.
Provision for bad and doubtful debts at and discount on debtors and creditors at 2%.
Outstanding: wages RS 100 and Rent and Taxes RS 50.
Write off one -third of Advertisement (special)
Interest on Loan has been paid for six months only.
A bill for RS 500 included in Bills Receivable has been dishonoured.
The manager is entitled to a commission of on net profits after charging such commission.
7. What is a Bank Reconciliation Statement? What are the various causes of differences between balance shown by the cash book and pass book.
8. Write short notes on any two
Capital and Revenue Expenditure
Capital Receipts and Revenue Receipts
Deferred Revenue Expenditure
9. What is Cost Accounting Explain the advantages of Cost Accounting. Also Differentiate Cost and Financial Accounting.
10. Explain the following:
What is audit? Give its importance.
Differentiate Internal Audit and Statutory Audit.
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