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Hospitality Accounting Syllabus- Maharshi Dayanand University


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Institute of Hotel & Tourism Management
Maharshi Dayanand University – Rohtak
Bachelor of Business Administration
(Hospitality Management)
Syllabus

Paper Code: 102
HOSPITALITY ACCOUNTING

External Marks: 50
Internal Marks: 50
Time : 3 Hrs
Course Contents:

Unit 1:

Meaning, nature & need for Accounting, Scope and Usefulness of Financial Accounting, Branches of
Accounting, External & Internal end users of accounting information, Accounting Concept and
Conventions, Accounting Equation, Accounting Standards in India (Only brief Introduction)

Unit 2:

Basic Accounting Procedures: Journalizing transactions: Rules of Debit and Credit, classification of
accounts, steps of journalizing; Leader: Concept, Posting & balancing the ledger. Trial Balance:
Definition, objects & preparation of trial balance; Financial statements: meaning, types, Trading A/C,
Balance Sheet – need and importance (Practical Problems with Adjustments)

Unit 3:

Depreciation: Nature, causes, basic factors and methods of depreciation (straight line and written
down value method); Reserves and Provisions: Meaning, Types of Provisions, capital Reserve &
General Reserve, Secret reserve;

Unit 4:

Joint Venture Accounts: Concept & Accounting Treatment (simple problems), Rectification of errors;
types of errors & their rectification
Suggested Readings:
 Narayanswamy/ Financial Accounting – A managerial perspective, Prentice Hall Of India.
 Juneja, Chawla & Saksena – Double Entry Book Keeping – Kalyani Publications.
 Maheshwari & Maheshwari – An Introduction To Accountancy 5th – Vikas Publishing House.
 Bhattacharya/financial Accounting for business Managers, Prentice Hall of India.
 R.L. Gupta – Advanced – Sultan Chand & Sons.
 S.N. Maheshwari – Principals of management accounting – XI Edition – Sultan Chand &
Sons.
 Khan & Jain, Financial Accounting.
The external examiner will set 8 questions in all, selecting not more than 2 questions from each unit.
If a case study is included in the question paper then it will carry marks equivalent to two questions.
The candidates will be required to attempt five questions in all, selecting at least one question from
each unit


Reference: http://mdurohtak.com


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