2010 1st sem_course_module_hotel_accountancy.2010
- 1. PCTE INSTITUTE OF HOTEL MANAHEMENT 0 Hotel Accounts (ist SEM) Sub code BH -- 105 INTERNAL MARKS- 20 TOTAL LECT. 37 EXTERNAL MARKS-30 TEST- 1+2+2 TOTAL MARKS- 50 ASSIGNMENT-2 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-10 Class Test 5 Assignment-5 Course Break-up
- 2. SR.NO TOPICS TEST ASSIGNMENT 1 Introduction of PCTE INSTITUTE OF HOTEL MANAHEMENT accountancy, book keeping, Meaning and definitions 2 Common words used in Business and accountancy 3 (GAAP) Principles of accountancy- 8 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. Assignment 1 37. Revision and tutorial 9 Opening entries, simple entries(practical problem) 10 Compound entries(practical problem) 11 Case study-1 12 Short Questions(one liner) Test 13 Test 1 14 Secondary book- ledger T.1 Syllabus covered in 1st 12 15 Balancing the ledger and lectures (open difference between ledger and journal book test) 16 Posting into T2. Syllabus ledger(practical problem) covered in 14-18 lectures 17 Posting into ledger(practical problem) T3 Comprehensive 18 Posting into Assignment 2 test ledger(practical problem) 2 one hourly test 19 Test 2 20 Case study- 2 21 Subsidiary books types, advantages