SUBJECT CODE: BHM206 EXAM DATE: 21.11.2016
ACCTS/NOV/ODD/16-17/03/NC Page 1 of 4
ROLL No…………….
NATIONAL COUNCIL FOR HOTEL MANAGEMENT
AND CATERING TECHNOLOGY, NOIDA
ACADEMIC YEAR 2016-2017
COURSE 3rd Semester of 3-year B.Sc. in H&HA
SUBJECT Hotel Accountancy
TIME ALLOWED 03 Hours MAX. MARKS: 100

(Marks allotted to each question are given in brackets)

Q.1. Prepare an Income Statement under Net Profit Method of Departmental
Accounting from the following information:
Sales:
Restaurant Unallocated Expenses:
Banquet Advertisement
Bar Repairs maintenance
Administration expenses
Cost of sales: Rent, rates taxes
Restaurant Insurance
Banquet Interest
Bar Depreciation
Salaries Wages:
Restaurant
Banquet
Bar
Power Fuel:
Restaurant
Banquet
Bar
Note: Unallocated expenses are to be apportioned to the departments in the
following ways:
Advertisement and repairs maintenance to be apportioned as
Restaurant Banquet Bar 20%.
Rent, Rates, Taxes to be apportioned equally to the respective
departments.
All the other expenses in the ratio of sales turn over.

SUBJECT CODE: BHM206 EXAM DATE: 21.11.2016
ACCTS/NOV/ODD/16-17/03/NC Page 2 of 4
Q.2. Explain briefly (any five):
Current Assets Depreciation
Preference Shares Fixed Assets
Creditors Net Working Capital

Q.3. What do you understand by the term Auditing? How internal audit is different from
statutory audit?
OR
Statutory audit is compulsory over internal audit. Explain.

Q.4. What do you mean by Uniform System of accounting? Explain the advantages of
this system.
OR
Define internal control. Explain briefly the features of internal control.

Q.5. Draw the vertical Balance Sheet under the Uniform system of Accounting for
hotels with illustrations.

Q.6. Distinguish between the following (any
Gross profit method and net profit method
Internal audit and statutory audit
Income statement and balance sheet

Q.7. Prepare a Rooms Department Income Schedule under uniform system of
accounting for hotels from the following information:
Sales: Rs.
Transient
Regular
Salaries wages
Commission
Uniforms
Contract cleaning
Insurance
Allowance (Rooms)
Other revenue
Guest transportation
Other operated departments

SUBJECT CODE: BHM206 EXAM DATE: 21.11.2016
ACCTS/NOV/ODD/16-17/03/NC Page 3 of 4
Q.8. Prepare a Balance Sheet according to the format prescribed in the uniform
system of accounting for hotels from the following trial balance of M/s. Taneja
Hotels. Ltd:
Debit Amount in Rs. Credit Amount in Rs.
Cash in hand Capital stock
Cash at bank Accrued expenses
Closing stock Debentures
Pre-paid expense General reserve
Crockery cutlery Capital reserve
Land building P&L account
Marketable securities Sundry creditors
Sundry debtors Bills payable
Kitchen equipment
Music system
Deferred revenue expenditure
Furniture fixture
Investments


Q.9. Prepare an Income statement of a hotel in accordance with Uniform System of
accounts from the following information as on 31st December 2015:
Net Sales Other Expenses
Rooms Rooms
Food Beverage Food Beverage
Telephone Telephone
Other Departments Other Departments
Administrative General
Cost of Sales Marketing
Food Beverage Property Operation
Telephone and maintenance
Other Departments Energy Cost
Payroll other related expenses Fixed Charges
Rooms Rent
Food Beverage Property tax
Telephone Insurance
Other Departments Interest
Administrative general Depreciation
Marketing
Property operation
And maintenance
Charge Income Tax on net income
Profit on Sale of fixed assets Rs.1,00,000/-

SUBJECT CODE: BHM206 EXAM DATE: 21.11.2016
ACCTS/NOV/ODD/16-17/03/NC Page 4 of 4
Q.10. State True or False:
Segregation of duties is a method of internal control.
Opening stock plus purchases minus closing stock Cost of goods sold.
Net profit is sales less direct expenses.
Goodwill is an intangible asset.
Balance sheet is a statement.
Pre-paid expense is an income.
Income received in advance is a liability.
Internal check is a method of internal control.
Statutory audit is optional for a hotel.
Income statement shows financial position of the business.
(10x1=10)