Topic wise notes as per new NCHM-JNU syllabus (for B.Sc HHA & M.Sc HA) are are now available at our new website hospitality.institute
Visit Now
Select Page
3rd/4th Sem Hotel Accountancy Notes

Practical Problems: Departmental Accounting

by

Last updated: 13 July 2023

Practical Problems: Departmental Accounting 1

Answer:-

Practical Problems: Departmental Accounting 2

Head Office Expenses

Restaurant ( 20,000/8)*5= 10,000
Banquet (20,000/8)*3= 6,000
Bar (20,000/8)*2= 4,000

Advertisement & Marketing Expenses

Restaurant ( 20,000/8)*5= 10,000
Banquet (20,000/8)*3= 6,000
Bar (20,000/8)*2= 4,000

Office Expense 15,000/3= 5,000 to be Debited to Each Department

Fixed Charges 12,000/3= 4,000 to be Debited to Ea ch Department

Interest Restaurant ( 5,000/5)*2= 2,000 Banquet (5,000/5)*2= 2,000 Bar (5,000/5)*1= 1,000

 

Practical Problems: Departmental Accounting 3

 

Answer:-

Practical Problems: Departmental Accounting 4

 

Gas & Electricity

Restaurant = (12,000/12)*5= 5,000
Coffee Shop= (12,000/12)*4= 4,000
Bar = (12,000/12)*3= 3,000

Advertisement & Marketing

Restaurant = (24,000/12)*5= 10,000
Coffee Shop= (24,000/12)*4= 8,000
Bar = (24,000/12)*3= 6,000

Head Office Expenses = 18,000/3 = 6,000 to be debited from each department

Fixed Charges= 12,000/3= 4,000 to be debited from each department

Interest

Restaurant = (10,000/5)*2= 4,000
Coffee Shop= (10,000/5)*2= 4,000
Bar = (10,000/5)*1= 2,000

 

These should be enough as per syllabus. If you wish to learn more feel free to google.

 

How useful was this post?

5 star mean very useful & 1 star means not useful at all.

Average rating 3.1 / 5. Vote count: 14

No votes so far! Be the first to rate this post.

We are sorry that this post was not useful for you! 😔

Let us improve this post!

Tell us how we can improve this post?

Syllabus BHM206

01 Uniform System of Accounts for Hotels

  1. Introduction to Uniform system of accounts
  2. Contents of the Income Statement
  3. Practical Problems
  4. Contents of the Balance Sheet (under uniform system)
  5. Practical problems
  6. Departmental Income Statements and Expense statements (Schedules 1 to 16)
  7. Practical problems

02 Internal Control

  1. Definition and objectives of Internal Control
  2. Characteristics of Internal Control
  3. Implementation and Review of Internal Control

03 Internal Audit and Statutory Audit

  1. An introduction to Internal and Statutory Audit
  2. Distinction between Internal Audit and Statutory Audit
  3. Implementation and Review of internal audit

04 Departmental Accounting

  1. An introduction to departmental accounting
  2. Allocation and apportionment of expenses
  3. Advantages of allocation
  4. Draw-backs of allocation
  5. Basis of allocation
  6. Practical problems