Hotel Accounts detailed Syllabus for Hotel Management & Catering Technology (DHMCT), C18 curriculum has been taken from the TSSBTET official website and presented for the diploma students. For Course Code, Course Name, Lectures, Tutorial, Practical/Drawing, Internal Marks, Max Marks, Total Marks, Min Marks and other information, do visit full semester subjects post given below.
For all other Diploma in Hotel Management & Catering Technology (DHMCT) Syllabus for 3rd Sem C18 Curriculum TSSBTET, do visit Diploma in Hotel Management & Catering Technology (DHMCT) Syllabus for 3rd Sem C18 Curriculum TSSBTET Subjects. The detailed Syllabus for hotel accounts is as follows.
Prerequisites:
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Course Outcome:
- Importance of Basic Accountancy objectives & Business transactions.
- Utilization of Negotiable instruments.
- Maintain departmental accounts & transactions.
- Determine the books of journal , ledger, subsidiary & postings.
- Compile single, two, three columnar & Uniformed system of accounting
- Compare , verify & balance the Bank reconciliation statement.
Unit 1: Basics of Accountancy
Basic of Accountancy – Definition, objectives, merits, demerits, different terms of accountancy, classification of accounts.Business transactions
Unit 2: Negotiable Instruments
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Unit 3: Departmental Accounting
Departmental accounts – meaning, objectives, advantages, disadvantages, allocate and apportion – method of recording – problems on departmental accounts – profit levels – criteria -departmental transactions
Unit 4: Journal,Ledgr,Subisidary Books
Journal book – subsidiary book – debit note, credit note, trade discount, cash discount -ledger posting
Unit 5: Final Accounts
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Unit 6: Bank Reconciliation Statement
Bank Reconciliation Statement – credit instruments – definition on B.R.S. – differences between cash book and pass book balances – points to be noted while preparing B.R.S. – format of B.R.S. and problems.
Recommended Books
- S. Raman – General Accounting for Hotel Management – United Publishers – Jeepu -Mangalore -1.
- Grewal T.S. Introduction of Accountancy.
- Grewal T.S. Double Entry Book-keeping.
- Maheswari S.N. Introduction to Accountancy
- Jain & Narang Accounting – Volumes I & II.
- Book keeping by K.Suryasaiah, Shanmukha Swamy.
Suggested Learning Outcomes:
Importance of Basic Accountancy & Business Transactions
- Define Book keeping, objectives and advantages
- Define account, discuss its types
- Rules of accounts
- Transaction, Debit, credit.
Utilization of Negotiable Instrument
- Explain different instruments of credit.
- Describe a cheque and its type.
- Explain the purpose of crossing a cheque, the types of crossing a cheque and format of Cheque
- Explain demand draft, Bill of Exchange, Promissory note and Money order.
- Money transfer and E-transfer.
Maintain Departmental Accountancy
- Explain the contents of a Balance sheet.
- State the meaning of departmental accounting, objectives, advantages and disadvantages.
- the procedure for the preparation of departmental accounts.
- Explain different profit levels. Departmental gross profit, Departmental net profit.
- Illustrate problems on departmental accounts.
Determine the Books of Journal , Ledger ,Subsidiary Books Postings
- Define journal and its uses.
- Prepare journal- Practical problems.
- State ledger and its uses.
- Prepare ledger – Practical problems.
- Uses Subsidiary books, classification, Practical problems.
Compile Single, Two , Three Columnar & Uniformed System of Accounting
- Cash book, its types, practical problems.
- Trial balance, Final accounts – trading account and profit and loss accounts and balance sheet with problems.
- Meaning of business organization, sole trading, partnership and company and in terms of Hotel industry with examples.
- Explain about the income generating departments in a hotel.
- Prepare banqueting sales book, Restaurant sales book, visitors sales book, and other books.
Illustrate Bank Reconciliation Statement
- Explain is a Bank Reconciliation Statement
- Explain the purpose of preparing Bank Reconciliation Statement
- Explain the reasons for the differences between cash book and pass book
- Explain the points to be noted before preparing a Bank Reconciliation Statement
- Illustrate problems.
E-Learning Links
For the complete Syllabus, results, class timetable, and many other features kindly download the iStudy App
It is a lightweight, easy to use, no images, and no pdfs platform to make students’s lives easier..
Course Outcome:
- Importance of Basic Accountancy objective: \& Business transactions.
- Utilization of Negotiable instruments.
- Maintain departmental accounts & transactions
- Determine the books of journal , ledger, Subsidiary & postings.
- Compile single, two, three columnar & Uniformed system of accounting
- Compare , verify & balance the Bank Reconciliation statement.
For detail Syllabus of all other subjects of Hotel Management & Catering Technology, C18 curriculum do visit Diploma In Hotel Management & Catering Technology 3rd Sem Syllabus for C18 curriculum.
For all Hotel Management & Catering Technology results, visit TSSBTET DHMCT all semester results direct links.