BHM 505 Basic & Hotel Accountancy

Semester V

SN Topic Lecture
1
Uniform System of Accounts
Introduction of Uniform System Account
Contents of the income statement
Practical Problem
Content of the balance sheet (Under uniform system)
Practical Problem
Departmental Income statement and expanse statement
(Schedule 1 to 16)
Practical Problem
10
2
Internal Controls
Definition and objective of internal control
Characteristics of internal control
Implementation and review of internal control

05
3
Internal Audit and statutory audit
An introduction of internal and statutory audit
Definition between internal audit and statutory audit
Implementation and review of internal audit.

05
A. 04 Departmental Accounting
An introduction of departmental accounting
Allocation and appointment
Advantages of allocation
Drawback of allocation
Basics of allocation
Practical Problems
Numerical of balance sheets with adjustment
08