BHM TU Past questions -Hotel Accounting- II

TRIBHUWAN UNIVERSITY
FACULTY OF MANAGEMENT
Office of the Dean

2015

Full Marks: 60
Pass Marks: 30
Time: 3 Hrs
BHM /Second Semester / BHM 324: Hotel Accounting

Candidates are required to give their answers in their own words as far as practicable.

Attempt ALL questions

Group ” A”
Brief Answer Questions: [10 * 1 = 10]

1. Give the meaning of book-keeping.
2. What is going concern concept?
3. What is revenue expenditure?
4. Mention two major revenue generating departments of hotel.
5. Mention any two reasons of dishonor of cheque.
6. State the meaning of guest ledger.
7. State the meaning of debit note.
8. Develop the accounting equation from the following:
   i. Started business with cash Rs 2,00,000.
   ii. Sold goods for Rs 9,000 (cost Rs 7,000)
9. Journalize the following transactions:
   Jan 01 Started business with cash Rs 20,000
   Jan 05 Purchased goods for Rs 3,000
10. Room revenue Rs 5,00,000 and room sold 2,500.
    Required : Average room for rate achieve.

Group “B”
Short Answer Questions: [6 * 5 =30]

11. Following transactions Sunrise Trading Concern are given to you:
    Feb 1
    Sold goods to Sharma & Bros, Kathmandu
    20 tables @ Rs. 1,200 each
    4 dozen chairs @ Rs. 400 each
    Feb 10
    Sold goods to Subha furniture, Kalimati
    8 desks @ Rs.1,500 each
    5 sofa sets @ Rs.5,000 each
    Less; 10% trade discount
    Feb 27
    Sold goods to Sarad company for each Rs.20,000 on cash
    Required: a. Sales book b. sales a/c
12. Following transactions are given to you:
    i. Balance as per pass book Rs.60,000
    ii. Cheque deposited into the bank but not shown in the pass book Rs.8,000
    iii. Cheque issued for Rs.22,000 but only Rs.15,000 presented into bank
    iv. Electricity bill Rs.500 paid by bank
13. Following information is given to you:
    Sales:
    Rooms Rs.8,50,000
    Bar Rs.650,000
    Banqueting Rs.6,00,000
    Cost of sales:
    Room Rs.3,00,000
    Bar Rs.3,50,000
    Banqueting Rs.3,00,000
    Salaries:
    Rooms Rs.1,50,000
    Bar Rs.75,000
    Banqueting RS.1,95,000
    Repairs and renewals:
    Rooms Rs.25,000
    Bar Rs.20,000
    Banqueting Rs.25,000
    Other expenses:
    Rent and rates Rs.60,000
    Laundry cleaning Rs.15,000
    Gas and electricity Rs.30,000
    Additional information.
    ~ Others expenses are to be appointed, Banqueting 40%.Bar 30% and room 30%
    ~ Gas and electricity are to be shared Banqueting 50%, room 20% and Bar 30%
    Required: Departmental profit and loss a/c
14. Following information is given to you:

Allowance given by the hotel	Rs. 7,000
Dinner	Rs. 3,000
Beer	Rs. 2,000
Laundry services	Rs. 500
Lunch	Rs.3,000
Room rent	Rs.9,000
Beauty parlor	Rs.200
Fresh juice	Rs.700
Mini bar	Rs.2,500

15. What is the duty of night auditor?
16. Explain the minor revenue generating department of a hotel?

Group “C”
Comprehensive Answer Question: [2 * 10 = 20]

17. The following is the trial balance of a trading concern on Chaitra 31, 2071.

Particulars	Debit(Rs)	Particulars	Credit(Rs)
Plant & Machinery	3,00,000	Capital	3,50,000
Furniture	80,000	10% Loan	50,000
Premises	50,000	Sales	4,50,000
Interest on loan	3,000	Discount	6,000
Purchase	2,50,000	Creditors	50,000
Opening stock	30,000	Account Payable	94,000
Wages	30,000
Insurance	5,000
Debtors	1,50,000
Cash	11,000
Account receivable	45,000
Rent	46,000
Total-	10,00,000	Total-	10,00,000

Additional Information:
~ Closing stock Rs.90,000
~ Outstanding wages Rs.3,000
~ Depreciate plant & machinery @ 5% and furniture @ 10%
~ Create provision for doubtful debt @ 5% on debtors

18. The balance sheets of Lumbini Sugar Mills as on Chaitra 30, are as follows:

Liabilities	Year 1	Year 2	Assets	Year 1	Year 2
Share capital	1,50,000	1,80,000	Plant & machinery	1,60,000	2,28,000
Share premium	15,000	18,000	Investment	20,000	12,000
Retained earnings	30,000	45,000	Inventory	15,000	30,000
10% Debenture	30,000	15,000	Account receivable	44,200	29,600
Account payable	42,000	54,000	Pre-paid expenses	800	400
Outstanding expenses	3,000	2,400	Cash & bank	30,000	15,000
Total	2,70,000	3,15,000	Total	2,70,000	3,15,000

Additional Information:
~ Sales for the year 2 Rs.1,80,000
~ Cost of goods sold Rs.1,04,000
~ Administrative expenses Rs.25,000
~ Selling & distribution expenses Rs.5,000
~ Plant & machinery purchased for Rs.93,000
~ Dividend paid Rs.9,000
Required : Cash flow statement

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TRIBHUWAN UNIVERSITY
FACULTY OF MANAGEMENT
Office of the Dean

2016

Full Marks: 60
Pass Marks: 30
Time: 3 Hrs
BHM /Second Semester / BHM 324: Hotel Accounting

Candidates are required to give their answers in their own words as far as practicable.

Attempt ALL questions

Group ” A”
Brief Answer Questions: [10 * 1 = 10]

1. Mention any two objectives of accounting.
2. What is business entity concept?
3. What is Capital expenditure
4. Mention any two point of minor revenue generating department of a hotel.
5. What is contra entry?
6. State the meaning of City ledger.
7. Define the meaning of ratio.
8. Develop the accounting equation from the following:
   → Commencement of business with the cash Rs 2,00,000
   → Rent paid Rs 3,000
9. Journalize the following transactions:
   Baishak 01 Started business with cash Rs 2,00,000
   Baishak 02 Purchased goods Rs 70,000
10. Room revenue is Rs 20,000 and room sold 200
    Required: Average room rate achieve

Group “B”
Short Answer Questions: [6 * 5 = 30]

11. Define Hotel Accounting. Explain its nature.
12. Who is night auditor? Explain the duties of night auditor.
13. Following transactions of Bhaktapur Trading Concern are given to you:

Dec 1
Sold to U.F.O.
60 piece of pants @Rs 700 each
100 piece if shirts @Rs.1,000 each; less 10% trade discount

Dec 20
Sold to Namaste Supermarket
200 piece of Jeans pants @Rs.750 each
50 piece of Sweaters @ Rs.500 each
Required: (a) Sales Book (b) Sales a/c

14. Following transactions is given to you:
    →Balance as per cash book Rs.60,000
    →Cheque deposited into the bank but not shown in the pass book Rs.4,000
    →Cheque issued for Rs.25,000 but not presented for payment
    →Directly deposited into bank by customer Rs.5,000
    →Telephone bill paid by bank Rs.1,500
    Required: Bank Reconciliation Statement
15. Following information is given to you:
    Sales:
    Rooms Rs.5,00,000
    Banqueting Rs.4,00,000
    Restaurant Rs.7,00,000
    Cost of sales:
    Rooms Rs.1,50,000
    Restaurant RS.2,30,000
    Banqueting Rs.1,60,000
    Salaries:
    Rooms Rs.70,000
    Restaurants Rs.75,000
    Banqueting Rs.85,000
    Repairs and renewals:
    Rooms Rs.80,000
    Restaurants Rs.50,000
    Banqueting Rs.26,000
    Other expenses:
    Rent and rates Rs. 10,000
    Laundry cleaning Rs.12,000
    Gas and electricity Rs.15,000
    Additional Information:
    →Gas and electricity are to be shared Banqueting 40%, Room 20% and restaurant 40%
    →Others expenses are to be apportioned, Banqueting 40%, Restaurant 30% and Room 30%
    Required: Departmental profit and loss a/c
16. Following information is given to you:

Allowances given by the hotel Rs.20,000	Room rent Rs.8,000
Lunch Rs.5,000	Dinner Rs.7,000
Cigar and Stand Rs.500	Wine Rs.2,500
Beer Rs.3,000	Laundry services Rs.500
Morning tea Rs.300	Afternoon tea Rs.400

Group “C”
Comprehensive Answer Questions [2 * 10 = 20]

17. The trial balance of Shree Co. Ltd. as on 31 December is given below:

Particulars	Amount	Particulars	Amount
Opening Stock	30,000	Sales	2,35,000
Purhcase	1,10,000	10% loan	1,00,000
Wages	10,000	Creditors	10,000
Interest on loan	5,000	Bills payable	40,000
Salaries	55,000	Share Capital	1,90,000
Machinery	1,50,000
Bank Balance	80,000
Debtors	70,000
Rent	25,000
Total	5,35,000	Total	5,35,000

Additional Information:
→Depreciation on machinery @10%
→Provision for bad debts @5%
→Outstanding salaries Rs.3,000
→Closing stock Rs.25,000
Required: (i) Trading Account (ii) Profit & Loss Account (iii) Balance Sheet

18. The Balance Sheets of Company as on 31st December are as follows:

Liabilities	2013	2014		2013	2014
Share Capital	2,75,000	3,50,000	Machinery	4,00,000	5,70,000
Share Premium	37,500	45,000	Investment	50,000	30,000
Retained earning	1,75,000	2,12,000	Stock	37,500	75,000
10% Debentures	70,000	32,500	Debtors	1,10,000	74,000
Creditors	1,05,000	1,36,500	Prepaid Exp.	2,000	1,000
Outstanding Exp.	12,500	11,000	Cash & Bank	75,000	37,500
Total	6,75,000	7,87,500	Total	6,75,000	7,87,500

Additional Information:
→Cost of goods sold Rs.2,60,000
→Administrative expenses Rs.62,500
→Sales during the year Rs.4,50,000
→Purchased machinery of Rs.2,32,500
→Selling & distribution expenses Rs.12,500
→Dividend distributed Rs.22,500
Required: Cash flow statement

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TRIBHUWAN UNIVERSITY
FACULTY OF MANAGEMENT
Office of the Dean

Aug-Sep 2017

Full Marks: 60
Pass Marks: 30
Time: 3 Hrs
BHM /Second Semester / BHM 324: Hotel Accounting

Candidates are required to give their answers in their own words as far as practicable.

Attempt ALL questions

Group ” A”
Brief Answer Questions: [10 * 1 = 10]

1. Mention any two objectives of book-keeping.
2. What is accounting period concept
3. Give any two examples of capital expenditure.
4. Define the purchase book.
5. What is trade discount?
6. Prepare accounting equation from the following:
   →Started business by investing Rs 2,00,000
   →Purchase furniture from Solar of Rs 12,000
7. Journalize the following transactions:
   Jan 01 – Started business with cash Rs 50,000 and bank balance Rs 60,000
   Jan 05 – Purchased goods of Rs 5000 from Muna Store.
8. Cash in hand Rs 10,000, Bank Rs 12,000, Debtors Rs 3,000, Creditors Rs 10,000 and Bills Payable Rs 2,500
   Required: Current ratio
9. Mention any two non-revenue generating department of hotel.
10. Food cost of sales Rs 1,25,000 and food revenue Rs 3,25,000
    Required: Food cost ratio

Group “B”
Short Answer Question: [6 * 5 = 30]

11. What is the role of night auditor?
12. Explain the minor revenue generating department of a hotel?
13. Following are the transactions of Sunrise Hotel Limited.

Purchased from M.K Traders

→400 kgs of basmati rice @Rs.135 kg
→250 kgs of mansuli rice @Rs.100 per kg
→Trade discount 10%

Purchased from Karki suppliers

→200 kgs of potato @Rs.40 per kg
→100 kgs of onion @RS.75 per kg
Required: (a)Purchase book (b)Purchase a/c

14. Following transaction are given to you:

→Passbook of a company showed a credit balance of Rs.20,000
→A cheque of Rs.5,000 deposited has not been credited by bank
→Cheques of Rs.12,000 were issued but cheques of Rs.7,000 only were presented for payment.
→Telephone expenses of Rs.1,000 paid by bank as per the agreement
→Customer directly deposited in to bank Rs.10,000 but not shown in cash book
Required: Bank reconciliation statement

15. Following information is given to you:

Sales:
Rooms Rs.12,00,000
Bar Rs.3,00,000
Restaurant Rs.5,25,000
Cost of sales:
Rooms RS.7,50,000
Bar Rs.1,80,000
Restaurant Rs.3,25,000
Salaries and administrative:
Rooms Rs.50,000
Bar Rs.40,000
Restaurant Rs.50,000
Repairs and renewals:
Rooms Rs.50,000
Bar Rs.30,000
Restaurant Rs.50,000
Other expenses:
Gas and electricity Rs.10,000
Rent and rates Rs.12,000
Miscellaneous expenses Rs.90,000
Additional Information:
→The proportion of using gas and electricity between Rooms, Restaurant and Bar 1:2:2
→Rent and rates are equally distributed
→Other expenses are apportionment in the ratio 30%, 50% and 20% among the Room, Restaurant and Bar department
Required: Departmental profit and loss a/c

16. Prepare guest ledger on the basis of following information.

Allowance given by the hotel Rs.4,000	Fresh juice Rs.700
Lunch Rs.4,000	Brunch Rs.4,000
Beauty parlour Rs.2,000	Mini bar Rs.2,000
Room rent Rs.6,000	Wine Rs.2,000
Dinner Rs.4,000
Laundry services Rs.1,500

Group “C”
Comprehensive Answer Question: [2 * 10 =20]

17. The following is the trial balance of Star Company Ltd. for the year ended 31st December,2009.

Debit	Rs	Credit	Rs
Opening Stock	64,000	Sales	2,54,000
Wages	30,000	Commistion	2,000
Carriage inward	5,000	Bank loan	1,00,000
Salaries	25,000	Purchase return	5,000
Advertisement	15,000	Creditors	2,000
Purchase	1,25,000	Bills payable	7,000
Sales return	10,000	Capital	1,30,000
Office expenses	12,000
Interest on Loan	4,000
Cash at Bank	30,000
Sundry debtors	60,000
Equipment	40,000
Furniture	70,000
Office rent	10,000
Total	5,00,000	Total	5,00,000

Additional information:
→Stock on hand on 31st December, 2009 was valued Rs.1,00,000
→Depreciation on equipment furniture by 10%
→Prepaid salaries Rs.5,000
→Outstanding wages Rs.4,000
→Create reserve for bad debts 5% on sundry debtors
Required: (I)Trading Account (II)Profit & Loss account (III)Balance Sheet

18. The Balance Sheets of a Company are as follows:

Liabilities	2013(Rs)	2014(Rs)	Assets	2013(Rs)	2014(Rs)
Share Capital	2,74,000	3,52,000	Plant	4,00,000	5,70,000
Share Premium	38,500	44,000	Investment	55,000	30,000
Retained Earning	1,75,000	2,12,500	Stock	37,500	75,000
6% Debentures	75,000	32,500	Debtors	1,10,500	74,000
Bills payable	105,000	1,36,500	Prepaid Exp.	2,000	1000
Outstanding expenses	12,500	10,500	Bank	75,000	37,000
Total	6,80,000	7,87,000	Total	6,80,000	7,87,000

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TRIBHUWAN UNIVERSITY
FACULTY OF MANAGEMENT
Office of the Dean

September 2018

Full Marks: 60
Pass Marks: 30
Time: 3 Hrs
BHM /Second Semester / BHM 324: Hotel Accounting

Candidates are required to give their answers in their own words as far as practicable.

Attempt ALL questions

Group “A”
Brief Answer Questions: [10 * 1 = 10]

1. Define accounting in brief.
2. What is accounting period concept?
3. Mention any two examples of revenue expenditure?
4. Mention any two points of non-revenue generating department of hotel.
5. What is purchase book?
6. State the meaning of guest ledger.
7. Define the term reserve.
8. Develop the accounting equation from the following:
   →Commencement of business with the cash Rs 80,000
   →Rent paid Rs 3,000
9. Journalize the following transactions:
   Bank loan paid Rs 2,00,000
   Purchased machinery of Rs 70,000
10. Cost of food sales 12,00,000 and food revenue of Rs 16,00,000
    Required :Food cost ratio

Group “B”
Short Answer Questions: [6 * 5 = 30]

11. What are the revenue generating departments of hotel?
12. Who is night auditor? Explain the duties of night auditor.
13. Prepare sales book and open sales account for a Sankhu stationary shop.

Feb 01
Sold to Santi stationary, Biratnagar:
Parker pen 10 doz @Rs.6,000 per doz
Gel pen 5 doz @200 per doz
Allowed 10% trade discount
Feb 06
Sold to Monika books and stationary, Kathmandu
40 reams of computer paper @Rs.800 per ream
15 pkt of carbon paper @Rs.300 per pkt

14. Following transactions are given to you:

→Balance as per cash book Rs.90,000
→Cheque deposited into the bank Rs.4,000 but not shown in the pass book
→Cheque issued for RS.5,000 but not presented for payment
→Directly deposited into bank Rs.4,000 by customer
→Insurance premium paid by bank Rs.2,000
Required: Bank Reconciliation Statement

15. Following information is given to you:

Particulars	Rooms (Rs)	Banqueting (Rs)	Restaurant (Rs)
Sales:	6,00,000	5,00,000	8,00,000
Cost of sales	1,70,000	1,80,000	2,50,000
Salaries	75,000	90,000	80,000
Repairs and renewals	88,000	34,000	58,000

Other expenses:
Rent and rates Rs.20,000
Gas and electricity Rs.25,000
Laundry cleaning Rs.22,000

Additional information:
→Gas and electricity are to be shared banqueting 20%, room 20% and restaurant 60%
→Other expenses are to be apportioned, banqueting 50%, restaurant 25% and room 25%
Required: Departmental profit and loss account

16. Following transactions are provided:

Amount deposited by guest Rs.2,000	Room rent Rs.8,000
Lunch RS.5,000	Dinner Rs.7,000
Wine Rs.2,5000	Beer Rs.3,000
Laundry services Rs.5,000	Morning tea Rs.200

Group “C”
Comprehensive Answer Question: [2 * 10 = 20]

17. The trial balance of Shanker Co. Ltd as pm 31st December is given below.

Debit	Rs	Credit	Rs
Purchase	2,00,000	12% Loan	50,000
Opening Stock	20,000	Account payable	10,000
Wages	40,000	Creditors	15,000
Salaries	16,000	Sales	2,75,000
Interest on loan	3,000	Share Capital	2,75,000
Furniture	2,50,000	Dividend received	19,000
Bank Balance	20,000	Commission received	30,000
Rent	60,000
Debtors	60,000
Discount allowed	5,000
Total	6,74,000	Total	6,74,000

Additional information:
→Depreciation on furniture @15%
→Provision for bad debts @5%
→Outstanding rent Rs.3,000 and wages Rs.1,000
→Prepaid salary Rs.2,000

Required: (i) Trading Account (ii) Profit & Loss Account (iii) Balance Sheet

18. The balance sheets of a hotel for the year ended 31st Ashadh are as follows:

Liabilities	2071 (Rs)	2072(Rs)	Assets	2071 (Rs)	2072(Rs)
Share Capital	7,00,000	7,00,000	Furniture	5,00,000	6,45,000
Share Premium	50,000	70,000	Plant	2,40,000	1,00,000
Profit and surplus	80,000	1,25,000	Stock	1,55,000	1,48,000
10% Loan	2,60,000	2,75,000	Debtors	2,24,000	2,48,000
Bills payable	75,000	95,000	Prepaid Salary	11,000	6,000
Outstanding wages	5,000	1,000	Cash and Bank	40,000	1,19,000
Total	11,70,000	12,66,000	Total	11,70,000	12,66,000

Additional information:
→Sales for the year 2072 is Rs.14,00,000
→Cost of goods sold is Rs.7,35,000
→Administrative and selling expenses Rs.1,60,000
→Depreciation on furniture Rs.40,000
→Dividend distributed Rs.63,000
Required: Cash flow statement

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TRIBHUWAN UNIVERSITY
FACULTY OF MANAGEMENT
Office of the Dean

September 2019

Full Marks: 60
Pass Marks: 30
Time: 3 Hrs
BHM /Second Semester / BHM 324: Hotel Accounting

Candidates are required to give their answers in their own words as far as practicable.

Attempt ALL questions

1. State any two objectives of accounting.
2. Define accounting period concept of accounting.
3. Briefly explain the meaning of Night Auditor.
4. Prepare accounting equation from the following transactions:
   →Started business with cash Rs 80,000
   →Purchase of furniture Rs 20,000
5. What is revenue expenditure? Justify with examples.
6. Pass journal entries:
   →Salary paid Rs 4,000
   →Purchase of machinery Rs 2,000
7. Define average room rent achieved ratio? Write down its formula.
8. Briefly explain Contra entry.
9. Following information is given to you:

Debtor	Rs 300	Inventories	Rs 2,000
Cash	Rs 5,000	Creditor	Rs 4,000
Account payable Rs 2,000

10. Briefly explain reserve.

Group “B”
Short Answer Questions: [6 * 5 = 30]

11. Explain the roles and duties of night auditor.
12. James has accumulated, just before checkout, the following details in his guest folio:

Rooms Changes	Rs.8,000
Lunch	Rs.1,265
Beverage Charges	Rs.1,800
Spa and beauty salon charges	Rs.1,300
Payment made by guest (During stay)	Rs.30,000
Dinner charge	Rs.2,000
Laundry charges	Rs.1,600
City tour charges	Rs.2,400

13. The following transactions are given.

March 1:
Sold goods to Binod store, Kathmandu
200 g of Tea @200 per kg
100 kg of sugar @100 per kg

March 10:
Sold goods to Pashupati Store, Jhapa
100 kg salt @ RS.100 per kg
40 kg of Sugar @Rs.200 per kg
Trade discount 10%

March 25:
Sold goods Rs.80,000 on cash

Required: (a) Sales Book (b) Sales Account

14. Following information are given:

→Balance as per cash book Rs.35,000
→Cheque issued but not presented for payment Rs.8,000
→Cheque deposited but not credited by bank Rs.10,000
→Bank charge debited on pass book only Rs.500
→A customer directly deposited into bank Rs.4,000
→Electricity bill paid by bank Rs.2,000 but not shown in Cash book
Required: Bank Reconciliation Statement

15. Consider the following information.

Sales:
Restaurant Rs.4,00,000
Banqueting Rs.2,50,000
Bar Rs.1,80,000
Cost of food and beverage sold:
Restaurant Rs.1,50,000
Banqueting Rs.1,00,000
Bar Rs.80,000
Salaries and wages:
Restaurant Rs.70,000
Banqueting Rs.50,000
Bar Rs.30,000
Repairs and maintenance:
Restaurant Rs.15,000
Banqueting Rs.16,000
Bar Rs.5,000
Other expenses:
Rent and rates Rs.9,000
Gas and electricity Rs.10,000
Postage and telephone Rs.9,000
Laundry cleaning Rs.4,000
Additional Information:
→Gas and electricity to be apportioned Restaurant 30%, Banqueting 50% and Bar 20%
→Rent and rates to be apportioned equally
→Laundry cleaning relates to restaurant department only
→Other expenses are to be apportioned in the ratio of 1:4:5 between Restaurant, Banqueting and bar respectively
Required: Departmental profit and loss a/c

16. What are the Minor and Major revenue generation department if hotel explain.

Group “C”
Comprehensive Answer Question: [2 * 10 =20]

17. The following is the trial balance of a trading concern on Chaitra 31, 2071.

Particular	Amount	Particulars	Amount
Building	2,00,000	Capital	4,30,000
Drawing	50,000	12% Loan	50,000
Furniture	30,000	Sales	4,00,000
Vehicles	1,80,000	Commision	3,000
Interest on loan	3,000	Creditors	50,000
Purchase	2,50,000	Bill payable	44,000
Opening stock	30,000	Provision for doubtful debt	2,500
Wages	30,000
Insurance	5,000
Debtors	1,00,000
Bank balance	10,500
Bills receivable	40,000
Salaries	51,000
Total	9,79,500	Total	9,79,500

Adjustment information:
→Closing Stock Rs.1,00,000
→Write off bad debt Rs.5,000
→Outstanding expenses: Wages Rs.3,000, Salaries Rs.4,000
→Insurance prepaid Rs.2,000

Adjustment information:
→Closing Stock Rs.1,00,000
→Write off bad debt Rs.5,000
→Outstanding expenses: Wages Rs.3,000, Salaries Rs.4,000
→Insurance prepaid Rs.2,000

Adjustment information:
→Closing Stock Rs.1,00,000
→Write off bad debt Rs.5,000
→Outstanding expenses: Wages Rs.3,000, Salaries Rs.4,000
→Insurance prepaid Rs.2,000
→Depreciation on Furniture 10% Vehicles 20%
Required: Trading Account, Profit and Loss Account, Balance Sheet [2+4+3]

18. The balance sheets of a company as on Chaitra 31st are as follows:

Liabilities	Year 1	Year 2	Assets	Year 1	Year 2
Share Capital	5,00,000	6,00,000	Fixed Assets	6,00,000	8,00,000
Share Premium	50,000	60,000	Inventories	50,000	1,00,000
Retained earnings	1,00,000	1,50,000	Account receivable	1,50,000	1,00,000
10% Debenture	1,00,000	50,000	Cash at Bank	1,00,000	50,000
Bills payable	50,000	40,000
Account payable	1,00,000	1,50,000
Total	9,00,000	10,50,000	Total	9,00,000	10,50,000

Additional information:
→Sales for the year Rs.6,00,000
→Cost of Goods sold Rs.3,50,000
→Operating Expenses Rs.1,00,000
→Fixed Asset costing Rs.20,000 sold for Rs.30,000
→Fixed asset purchased for Rs.3,00,000
→Dividend distributed Rs.20,000
Required: Cash Flow Statement

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TRIBHUWAN UNIVERSITY
FACULTY OF MANAGEMENT
Office of the Dean

April 2022

Full Marks: 60
Pass Marks: 30
Time: 3 Hrs
BHM /Second Semester / BHM 324: Hotel Accounting

Candidates are required to give their answers in their own words as far as practicable.

Attempt ALL questions

Group “A”
Brief Answer Questions: [10 * 1 = 10]

1. Give the meaning of double entry book-keeping.
2. What is money measurement concept?
3. What is revenue expenditure?
4. Mention any two minor revenue generating department of hotel.
5. Mention any two types of bank account.
6. State the meaning of city ledger.
7. State the meaning of capital profit.
8. Prepare accounting equation from the following information:
   →Started business with the cash Rs 20,000 and bank Rs 50,000
   →Sold goods for Rs 8,000 (Cost of Rs 6,000)

9. Journalize the following transactions:
   Jan 01 – Started business with the cash of Rs 3,00,000 and bank of Rs 5,00,000
   Jan 05 – Purchased office furniture of Rs 30,000
10. Cost of food sales 15,00,000 and food revenue Rs 18,00,000
    Required: Food cost ratio

Group “B”
Short Answer Questions: [6 * 5 = 30]

11. What is the role of night auditor? Explain.
12. “Financial statement analysis is important for evaluating financial performance of the organization.” Explain.
13. The following information are provided to you.

Purchased from Rahul Traders, Jhapa
500 kgs. of mansuli rice @Rs.80 per kg
200 kgs. of basmati rice @Rs.120 per kg
(Trade discount 5%)

Purchased from Shiva suppliers
100 kg. potato @RS.40 per kg
200 kg. Onion @Rs.30 per kg
Required: Purchase book and purchase account

14. Following transactions are given.

→Balance as per cash book Rs.24,500
→Cheque of Rs.4,500 and Rs.3,500 issued but only Rs.3,500 was presented for payment
→Bank charges of Rs.100 and interest collected by bank Rs.25 not entered in cash book
→Amount directly deposited into ban by the customer Rs.500
Required: Bank Reconciliation Statement

15. Following information is given to you:

Sales:
Rooms Rs.9,50,000
Bar Rs.8,50,000
Banqueting Rs.7,00,000
Cost of sales:
Rooms Rs.3,25,000
Bar Rs.3,75,000
Banqueting Rs.3,25,000
Salaries:
Rooms Rs.1,50,000
Bar Rs.75,000
Banqueting Rs.2,25,000
Repairs and renewals:
Rooms Rs.35,000
Bar Rs.30,000
Banqueting Rs.40,000
Other expenses:
Room Rs.35,000
Bar Rs.15,000
Banqueting Rs.30,000
Additional Information:
→Electricity and gas of Rs.20,000 are to be shared as banqueting 40%, room 30% and bar 30%
→Laundry expenses of Rs.30,000 are to be apportioned equally among banqueting, room and bar.
→Rent and rates of Rs.80,000 be apportioned on the basis of salaries.
Required: Departmental profit and loss a/c

16. The following information are given to you.

Allowance given by the hotel Rs.1,000
Fresh juice Rs.500
Dinner Rs.4,000
Mini bar Rs.3,500
Beer for Rs.2,000
Laundry services Rs.500
Lunch Rs.2,000
Room rent total Rs.7,000
Morning tea Rs.200
Required: Guest ledger

Group “C”
Comprehensive Answer Questions: [2 * 10 = 20]

17. The trial balance of Shanker Co. Ltd. as on 31st December is given to you.

Particulars	Amount	Particulars	Amount
Opening Stock	30,000	Sales	2,36,000
Purhcase	1,10,000	12% loan	1,00,000
Wages	15,000	Creditors	10,000
Interest on loan	6,000	Account payable	30,000
Salaries	55,000	Share Capital	1,60,000
Plant and equipment	1,50,000
Bank Balance	70,000
Debtors	80,000
Rent	20,000
Total	5,36,000	Total	5,35,000

Additional Information:
→Depreciation on machinery @15%
→Provision for bad debts @5%
→Outstanding salaries Rs.5,000 and wages 3,000
→Closing stock Rs.35,000
Required: (i) Trading Account (ii) Profit & Loss Account (iii) Balance Sheet as on 31st December

18. The balance sheet of a hotel for the year ended 31st December are given below:

Liabilities	2020	2021	Assets	2020	2021
Share capital	6,00,000	7,00,000	Machinery	5,50,000	7,47,000
Share premium	60,000	70,000	Investment	2,50,000	1,45,000
Profit and surplus	50,000	1.70,000	Inventories	1,75,000	1,50,000
10% bank loan	3,50,000	2,75,000	Debtors	2,24,000	2,48,000
Creditors	1,75,000	1,95,000	Pre-paid expenses	8,000	6,000
Outstanding expenses	15,000	11,000	Cash & bank	43,000	1,25,000
Total	12,50,000	14,21,000	Total	12,50,000	14,21,000

Additional Information:
~ Sales for the year 2021 of Rs.12,67,000
~ Cost of goods sold Rs.6,85,000
~ Administrative and selling expenses of Rs.3,10,000
~ Depreciation on machinery of Rs.1,12,050
~ Tax paid of Rs.40,000
Required : Cash flow statement using direct method.

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TRIBHUWAN UNIVERSITY
FACULTY OF MANAGEMENT
Office of the Dean

2023

Full Marks: 60
Pass Marks: 30
Time: 3 Hrs
BHM /Second Semester / BHM 324: Hotel Accounting

Candidates are required to give their answers in their own words as far as practicable.

Group “A”
Brief Answer Questions: [10 * 1 = 10]

1. Explain any two importance of Book-keeping.
2. What is Accounting Period’ Concept?
3. Write any two objectives of accounting.
4. What is purchase book?
5. What do you mean by contra entry?
6. Briefly explain capital receipt.
7. Define the term reserve.
8. Develop the accounting equation from the following.
   ~ Commencement of business with cash Rs.200,000 and furniture of Rs.50,000
   ~ Commission received Rs. 10,000.
9. Calculate current liabilities if current assets Rs.10,000 and current ratio is 2:1.
10. Cost of sales and food revenue are Rs. 1,200,000 and Rs. 1,800,000 respectively.
    Required: Food Cost Ratio

Group “B”
Short Answer Questions: [6 * 5 = 30]

11. What are the revenue generating departments of hotel?
12. What is night auditor? Explain the duties of night auditor.
13. The following purchase transactions are given to you:

2078-10-5	Purchase on credit from Gopal of Biratnagar 40 kg tea @ Rs. 200 per kg 80 kg sugar @ Rs. 60 per kg
2078-10-10	Furniture purchase on credit of Rs. 20,000
2078-10-15	Purchase from Binod of Birgunj on cash: 20 kg of tea @ Rs. 250 per kg 80 kg sugar @ Rs. 70 per kg with trade discount @10%
2078-10-20	Purchase from Sangita on Nepalgunj 3,000 lb coffee @ Rs.30 per lb 1,000 kg sugar @ Rs. 60 per kg (Trade discount @ 10%)

Required: (i) Purchase Book (ii) Purchase Account

14. The following transactions are provided to you:

Balance as per Cash Book Rs. 2,00,000

Cheque issued but not presented for payment Rs. 2,000

Cheque deposited into bank but not credited by bank Rs. 10,000

Bank charged Rs. 500 which is not recorded in cash book

Interest on investment Rs.10,000 directly collected by Bank but not recorded in Cash Book

Required: Bank Reconciliation Statement

15. Following information were given to you:

Sales:
Restaurant Rs.4,00,000
Banqueting Rs.2,50,000
Bar Rs.1,80,000
Cost of food and beverage sales:
Restaurant Rs.1,50,000
Banqueting Rs.1,00,000
Bar Rs.60,000
Wages and Salaries:
Restaurant Rs.70,000
Banqueting Rs.50,000
Bar Rs.25,000
Repairs and Maintenance:
Restaurant Rs.20,000
Banqueting Rs.12,000
Bar Rs.5,000
Other expenses:
Gas and electricity Rs.4,000
Rent and Rates Rs.8,000
Postage and telephone Rs.3,000
Laundry cleaning Rs.3,000

→The proportion of using gas and electricity between Restaurant, Banqueting and Bar is 50%, 40% and 10% respectively.
→Rent and rates on the basis of floor space i.e. Restaurant 60%, Banqueting 25% and Bar 15%.
→Other expenses are apportionment in the ratio of 50%, 30% and 20% among the restaurant, Banqueting and Bar department.
Required: Profit and loss account for Restaurant, Banqueting and Bar

16. Prepare guest ledger on the basis of following information:

Fresh juice Rs.700
Dinner Rs.5,000
Cash deposited by guest Rs.7,000
Beauty parlor Rs.200
Mini Bar Rs.3,500
Beer Rs.3,000
Laundry services Rs.500
Lunch Rs.3,000
Room rent total Rs.9,000
Allowance given by hotel Rs.1,500

Group “C”
Comprehensive Answer Questions: [2 * 10 = 20]

17. The following is the Trial Balance of a Trading Concern on Chaitra 31,2077.

Debit	Amount (Rs)	Credit	Amount (Rs)
Building	200,000	Capital	400,000
Drawing	40,000	12% loan	60,000
Furniture	40,000	Sales	400,000
Vehicles	50,000	Commission	3,000
Interest on loan	3,000	Creditors	50,000
Purchases	250,000	Bills payable	34,000
Beginning Stock	100,000	Provision for doubtful debt	2,500
Wages	30,000
Insurance	15,000
Debtors	100,000
Bank balance	40,500
Bills reveivable	30,000
Salaries	51,000
Total	949,500	Total	949,500

Additional information:

→ Closing stock Rs.80,000
→ Write off bad debtors Rs.5,000
→ Outstanding wages Rs.6,000
→ Depreciation on furniture 25%

Required:
a) Trading Account
b) Profit and Loss Account
c) Balance Sheet

18. The Balance sheet and Income Statement of a company for the year ended 2077 and 2078 are as follows:

Liabilities	2077	2078	Assets	2077	2078
Share Capital	500,000	600,000	Fixed Assets	600,000	800,000
Share Premium	50,000	60,000	Stock	80,000	100,000
Retained earning	120,000	150,000	Debtors	120,000	80,000
8% Debenture	100,000	50,000	Cash at Bank	100,000	70,000
Creditors	80,000	100,000
Bills payable	50,000	90,000
Total	900,000	1,050,000	Total	900,000	1,050,000

Additional information:
→ Sales for the year were Rs. 650,000
→ Cost of goods sold was Rs. 400,000
→ Operating expenses were Rs. 120,000 (including depreciation of Rs 20,000 and interest of Rs. 10,000)
→ Dividend distributed was Rs.90,000
→ Fixed assets costing Rs. 20,000 were sold for Rs. 30,000

Required: Cash Flow Statement using Direct Method

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