The main objectives are to introduce students to basics of accountancy and how to apply these concepts in the hotel industry. The course covers topics like introduction to accountancy, book keeping, accounting principles, double entry system, journals, ledgers, and practical posting problems. It includes 20 internal marks, 30 external marks, 3 tests, 2 assignments, and 3 activities. Students must adhere to class rules around attendance, assignments, and academic integrity. The course breakup lists 18 topics to be covered along with related tests and assignments.

1. PCTE INSTITUTE OF HOTEL MANAHEMENT
Hotel Accounts (1st SEM)
Sub code BH -- 105
INTERNAL MARKS- 20 TOTAL LECT. 36
EXTERNAL MARKS-30 TEST- 1(O.B.T)+2(one hourly)+1
TOTAL MARKS- 50 ASSIGNMENT-2
Activity – 3 (Mentioned in 3rd column)
Objectives of the Course (Hotel Accounts):
The main objectives of this subject are to introduce students with basics of accountancy.
How to utilise these concepts in hotel. 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-6 Class Test 5
Assignment-5 viva - 4

2. PCTE INSTITUTE OF HOTEL MANAHEMENT
Course Break-up

3. SR TOPICS Gernal TEST ASSIG
.N NME
Regarding Accountancy
O PCTE INSTITUTE OF HOTEL MANAHEMENT NT
1 Introduction of accountancy, Who is an Accountant
Relevancy to Hotel Industry
2 Book keeping, Meaning and
definitions Common words used
in Business and accountancy
3 (GAAP) Principles of Who is an chartered
accountancy- 8 accountant
4 (GAAP) Principles of
accountancy- 7
5 Double entry system
6 Primary book – Journal, meaning
and format
7 Classification of accounts
8 Rules of Dr. and Cr. A-1
9 Opening entries, simple How to open account in a
entries(practical problem) bank
10 Compound entries(practical
problem)
11 Activity -1 A brief about
cheques, drafts. Get it done
practically
12 Short Questions(one liner)
13 Activity-2 How to deposit
money in banks via ATM AND
DIRECTLY
14 Secondary book- ledger
15 Balancing the ledger and
difference between ledger and
journal
16 Posting into ledger(practical
problem)
17 Posting into ledger(practical
problem)
18 Posting into ledger(practical Assig
problem) nmen
t2

4. PCTE INSTITUTE OF HOTEL MANAHEMENT
Test
T.1 Syllabus covered in 1st 10 lectures (open book test)
T2. Syllabus covered in 11-18 lectures
T3 Comprehensive test