Q.

What is the importance of cost? Write in detail about the different methods of cost. 15 Differentiate between the following i) ii) 7+8

No. of Printed Pages : 2 Roll No. .................. 1st Year / Hotel Management

1215-N

Q.8

Income statement and Balance sheet. Direct expenses & indirect expenses. 5+5+5

Subject : Principle of Accounting and Food Costing Time : 3 Hrs. M.M. : 75 Q.1 What are the accounting principles? What are its importance? 15 Q.2 Q.3 Q.4 What is a trial balance? What are the methods of preparing it? 15 What is journal? Why it is called the book of original entry? 15 How ledger Accounts are balanced? Explain with examples and write in brief the difference between primary book and secondary book. 15 Give the differences between income and expenditure account with at least two examples. 15 Define variable, fixed and semi-variable cost in relation to catering industry. (1) 1215-N

Q.9

Write short notes on :i) ii) Debit note Day book

iii) Suspense A/c. Q.10 Write a note on hotel statistical information and its needs. 15 Q.5

Q.6 (180) (2) 1215-N