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Monday, December 21, 2015

B.Sc.(HOTEL MANAGEMENT AND TOURISM): HOSPITALITY ACCOUNTS,Annamalai University Question Paper December 2014

Annamalai University question paper december 2014
B.Sc. DEGREE EXAMINATION December 2014
(HOTEL MANAGEMENT AND TOURISM)
(SECOND YEAR)
(PART-III)
220: HOSPITALITY ACCOUNTS
Time: Three hours Maximum: 75 marks
 Answer any FIVE questions (5× 15=75)
1. a. Explain the importance of accounting department in Hotel industry.
b. Write short notes on (i) Types of accounts (ii) Mention the rules of accounting.
2. a. State the purpose of Journal. Explain the procedure of preparing the Journal.
b. Write short note on (i) Journal proper (ii) Compound entry.
3. a. What do you mean by double entry book keeping? How it is different from single
entry book keeping?
b. Write short notes on (i) Business entity concept (ii) Money measurement
concept.
4. a. How do you balancing ledger accounts? Illustrate with examples.
b. Write short notes (i) Cash discount (ii) Credit note
5. a. What is cash book? How it is prepared? How it is different from subsidiary book.
b. Write short notes on (i) Bank reconciliation statement (ii) Bills book
6. a. What is ‘Petty cash book’? Explain the imprest system of petty cash what are its
advantages?
b. What is trial balance? What are the objectives of preparing trial balance?
Explain different types of errors in trial balance?
7. a. Mention the difference between trial balance and balance sheet.
b. Write short notes on (i) Current assets and current liabilities (ii) Trading account
8. a. How do you find out Gross profit and Net profit? Explain with illustration.
b. Distinguish between (i) Outstanding expenses and prepaid expenses (ii) Interest
on capital and interest on drawings.
9. a. What do you understand by fund flow analysis? Explain detail about fund
generated with a company and fund available from outside a company.
b. Write short notes on (i) Partnership (ii) Working capital.
10. a. Differentiate between fund flow analysis and cash flow analysis.
b. Explain the managerial issues in hospitality industry.
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