Hotel Accounting detailed Syllabus for Hotel Management & Catering Technology (HM), K scheme PDF has been taken from the MSBTE official website and presented for the diploma students. For Subject Code, Subject Name, Lectures, Tutorial, Practical/Drawing, Credits, Theory (Max & Min) Marks, Practical (Max & Min) Marks, Total Marks, and other information, do visit full semester subjects post given below.
For all other MSBTE Hotel Management & Catering Technology 5th Sem K Scheme Syllabus PDF, do visit MSBTE Hotel Management & Catering Technology 5th Sem K Scheme Syllabus PDF Subjects. The detailed Syllabus for hotel accounting is as follows.
Rationale
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Course Outcomes:
Students will be able to achieve & demonstrate the following COs on completion of course based learning
- Prepare guest and supplier account in the books of hotel & Interpret Ledger balances.
- Write hotel transactions in Cash Book and reconcile with bank pass book.
- Generate Guest Weekly Bill using Visitors Tabular Ledger.
- Prepare hotel operating cost sheet and budget for the given activity.
- Select best suitable option to ensure optimum profitability for the hotel business.
Unit I
Book-keeping 1.1 Transaction: Meaning and Classification of transaction as Real and Nominal, Mode of settlement as cash and personal (credit) with rules of debit and credit under double entry system. 1.2 Meaning and scope of book-keeping in hotel business . Conceptual study of Cash and accrual system as well as Single entry and Double entry system. 1.3 Ledger – meaning, format (Traditional and Modern), posting of transactions, balancing the ledger and interpretation of balances drawn.
Suggested Learning Pedagogie
Lecture Using Chalk-Board Video Demonstrations
Unit II
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Unit III
Hotel Records and Billing 3.1 Departmental and Marginal Income Statement: Concept, elements (Sale, Material consumed, Labour cost, Overheads), standard format, Preparations of marginal and departmental statements and show percentage analysis with sales. 3.2 Visitors Tabular Ledger (VTL): – Meaning, Features, Purpose and Format. (Note:
As large data required to draft VTL, Class-room demonstration & Micro project on VTL is suggested).). 3.3 Guest Weekly Bill (GWB): Meaning, purpose, distinction between VTL and GWB, Format (Computerized and Manual). Generate Guest Weekly Bill.
Suggested Learning Pedagogie
Lecture Using Chalk-Board Demonstration
Unit IV
Hotel Costing and Budgeting 4.1 Cost & Costing – meaning, types with features, Cost centres, Cost units. 4.2 Classification of operating cost as Investment, Standing and Running. Calculation of effective room days and preparation of hotel operating cost sheet to fix the tariff. 4.3 Budget: Meaning, Classification, Merits, Preparation of Production Budget, Purchase Budget and Flexible budget for the given activity levels.
Lecsuggested Learning Pedagogieture Using Chalk-Board Demonstrations
Unit V
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Self Learning
Micro Project
- Plan and Estimate cost of Menu (Starters, Beverages, Main course & Desserts) for event applying the knowledge of Sales mix, yield and single costing.
- Estimate the Room Rent for a hotel using Service or operating costing.
- Estimate the itinerary for 5 days and 4 nights Tour package (Ticketing, Stay, Food, Entry Fee, Local Transport, Guide service, Tips all inclusive) using service/operating costing.
- Calculate Break-even point in quantity and in rupees for opening a new restaurant.
- Prepare Production budget and purchase budget for Freshers Party, the event for 250 pax.
- Visit a hotel, collect the data & Prepare Visitors Tabular ledger (VTL) for consecutive four days and prepare Guest weekly bill (GWB) of specific room.
- Collect required data from nearby daily needs shop or bakery shop to pass entries for GST and Input Tax Credit (ITC).
- Collect data from nearby hotel and prepare Cash Book with Cash and Bank columns.
- Collect data from office establishment and prepare analytical petty cash book
- Prepare tour operating cost sheet taking itinerary to fix the selling price for your relatives. At least Two.
- Collect data from any banquet hall and prepare a flexible budget for various capacities (from 0 to 100 % activity levels)
- Collect the data from cash book from nearby hotel or restaurant and reconcile with bank pass book
Assignment
- Collect set of transaction from nearby hotel and classify as Real, Nominal and Personal
- Collect the the cost data from nearby hotel and classify.
- Draft standard format of cash book and analytical petty cash book.
- Draft standard format of visitors tabular ledger (VTL).
- Collect number of rooms and seasonal impact data from nearby hotels and calculate absolute room days and effective room days
- Visit nearby hotels and identify the types of budgets prepared by the hotel.
- Prepare chart to display various types of cheques using colour images.
- Prepare one chart to illustrate the process of balancing the ledger jointly by the class and display in class room.
- Prepare a chart showing rules for recording transaction and mode of settlement as Debit (Dr.) and Credit (Cr.) and paste in front of your study table.
- Identify, mark and prepare a list of cost centres from nearby hotels
- Visit at least 10 hotels and collect the samples of guest weekly bill. (with cancelled or duplicate stamp)
Laboratory Equipment
- Pen, Pencils, Eraser, 30 cm Ruler, Oblong register, Commercial calculator. All
Learning Materials
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..
Learning Websites
- https://www.yourarticlelibrary.com/accounting/accounting-con cepts/top-13-accounting-concepts-explained/56186 Top 13 Accounting Concepts – Explained,
- https://unacademy.com/content/cbse-class-11/study ccounting/accounting-concepts-and-principles/ -material/a Accounting Concepts and Principles
- https://www.gst.gov.in/ Goods and service tax website.
- https://www.yourarticlelibrary.com/cost-accounting/operating -costing/operating-costing-definition-unit-and-classificatio n/58318 Operating Costing: Definition, Unit and Classification
- https://www.investopedia.com/terms/c/cost-accounting.asp Cost Accounting: Definition and Types With Examples
For detail Syllabus of all other subjects of Hotel Management & Catering Technology, K scheme do visit Hotel Management & Catering Technology 5th Sem Syllabus for K scheme.
For all Hotel Management & Catering Technology results, visit MSBTE Hotel Management & Catering Technology all semester results direct links.