Basic Accountancy Hotel Magmt 1st Sem Syllabus for Diploma BTEUP 2017

Basic Accountancy detail BTEUP Diploma syllabus for Hotel Management, effective from 2017 is collected from BTEUP 2017 Syllabus official website and presented for diploma students. The course details such as exam duration, Teaching Hr/week, Practical Hr/week, Total Marks, internal marks, theory marks, duration and credits do visit complete sem subjects post given below. The syllabus PDFs can be downloaded from official website.

For all other hotel magmt 1st sem bteup diploma syllabus 2017 you can visit Hotel Magmt 1st Sem BTEUP Diploma Syllabus 2017 Subjects. The detail syllabus for basic accountancy is as follows.

01 INTRODUCTION TO ACCOUNTING

1. Meaning and Definition
2. Types and Classification
3. Principles of Accounting
4. Systems of Accounting
5. Generally Accepted Accounting Principles(GAAP)

02 PRIMARY BOOKS(JOURNAL)

1. Meaning and Definition
2. Format of Journal
3. Rules of debit and credit
4. Opening entry, simple and compound entries
5. Practicles

03 SECONDARY BOOK(LEDGER)

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04 SUBSIDARY BOOKS

1. Need and Use
2. Classification
1. Purchase Book
2. Sales Book
3. Purchase returns
4. Sales returns
5. Journal proper
6. Practicals

05 CASH BOOK

1. Meaning
2. Advantages
3. Simple, Double and Three Column
4. Petty Cash Book with Imp rest System (simple and tabular forms) E – Practicals

06 BANK RECONCILATION STATEMENT

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07 TRIAL BALANCE

1. Meaning
2. Methods
3. Advantages
4. Limitations
5. Practical

08 FINAL ACCOUNTS

1. Meaning
2. Procedure for preparation of Final Accounts
3. Difference between Trading Accounts, Profit & Loss Accounts and Balance Sheets
4. Adjustments (Only four)
1. Closing Stock
2. Pre-paid Expenses
3. Outstanding Expenses
4. Depreciation

09 CAPITAL AND REVENUE EXPENDITURE

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For detail syllabus of all other subjects of BE Hotel Magmt, effective from 2017 do visit Hotel Magmt 1st Sem BTEUP syllabus for 2017.

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