2010 3rd sem_course_module_hotel_accountancy.2010

PCTE INSTITUTE OF HOTEL MANAHEMENT Hotel Accounts (3rd SEM) Sub code BH -- 213 INTERNAL MARKS- 20 TOTAL LECT. 37 EXTERNAL MARKS-30 TEST- 1+1+1 TOTAL MARKS- 50 ASSIGNMENT-2 Objectives of the Course (Hotel Accounts): The main objectives of this subject are to introduce students with role of accounts regarding uniformity and auditing of hotels. Correlating it with Hotel procedures. Class RULES AND REGULATIONS: • No student will be given attendance, once the roll call is over. And if any student comes late i.e. after 10 minutes of start of lecture, s/He will not be allowed to enter in the class. • Any assignment after the due date will not be accepted. • No chance for making the assignment will be given again if it is found copied. Total Marks: 20;- MSE-10 Class Test 5 Assignment-5

SR.NO TOPICS TEST ASSIGNMENT 1 Intro of Uniform system PCTE INSTITUTE OF HOTEL MANAHEMENT of Acc and advtg 2 Income statement, Course Break-up Reason for making income statement , detailed study of income statement 3 Content of departmental income statement(schedule 1-16) 4 Practical problem 5 Intro of Balance sheet and reason for preparing balance sheet 6 Format for balance sheet 7 Explanations for item of Assignment 1 balance sheet 8 Practical problem 9 Practical problem 10 Short questions (one liner) Test 11 Test 1 T.1 Syllabus 12 Case Study 1 covered in 1st 10 13 Internal control- lectures objectives/Scope and T2. Syllabus features covered in 10-20 14 Instruments used for f&b lectures (open control book test) 15 Types of internal control and types of frauds 2 one hourly test 16 Limitations of internal Assignment 2 control and overview of the chapter 17 Short questions (one liner) 18 Test 2 19 Internal audit and statutory audit – intro and concept

2010 3rd sem_course_module_hotel_accountancy.2010

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