B.Sc. DEGREE EXAMINATION, NOVEMBER 2017
Catering and Hotel Administration
HOTEL ACCOUNTING
(Upto 2015 batch)
Time 3 Hours Maximum 60 Marks
Part A x 3 18)
Answer all questions.
1. What is personal account?
2. What is meant by book of original entry?
3. What is trade discount?
4. What is petty cash book?
5. What is meant by trial balance?
6. What are called direct expenses?
Part B x 8 32)
Answer any four questions.
7. Explain the various types of accounting concepts and
conventions.
8. Explain the rules for journalising.
9. Distinguish between Balance sheet and Trial balance.
Sub. Code
11
CP-7785
2
Wk 11
10. Write notes on revaluation method of depreciation.
11. Explain the rules and advantages of double entry system
of accounting.
12. What are subsidiary books? Enumerate its advantages.
Part C 10 10)
Compulsory.
13. From the following information, prepare a cost sheet for
period ended on 31st March 2014.
Rs.
Opening stock of raw material 12,500
Purchases of raw material 1,36,000
Closing stock of raw material 8,500
Direct wages 54,000
Direct expenses 12,000
Factory overheads 100% of direct wages
Office and administrative overheads 20% of works cost
Selling and distribution overheads 26,000
Cost of opening stock of finished goods 12,000
Cost of Closing stock of finished goods 15,000
Profit on cost 20%.