Syllabus
|
Course Code: SEC- BHMCT-1 Course Name: Accountancy Skills for Hospitality |
||
| MODULE NO / UNIT | COURSE SYLLABUS CONTENTS OF MODULE | NOTES |
|---|---|---|
| 1 | Introduction To Accounting & Conceptual Frame Work Of Accounting • Meaning & Definition • Various Objective & functions of accounting • Users of Accounting Information • Accounting Cycles • Basic accounting terms • Accounting conventions and concepts. |
|
| 2 | BASIC ACCOUNTING PROCEDURES • Double entry system of accounting • Types of account & golden rule of accounting • Journals its format and Steps in Journalizing • Preparation of ledger accounts and trail balance. |
|
| 3 | Subsidiary Books & Special Purpose Books • Meaning & types of Subsidiary Books • Advantage& format of various Subsidiary books • Cash Book – Its types & advantages of Cash book, • Imprest system with special reference to Cash Received Book used in Hotels. |
|
| 4 | FINAL ACCOUNTS: reparation Of Trading Account, Preparation Profit And Loss Account Preparation Balance Sheet Practical Problems On Trading Account, Profit And Loss Account And Balance Sheet With Simple Adjustments |
|
