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Tribhuvan University

BSc CSITBachelor of Science in Computer Science and Information TechnologyBCABachelor of Computer ApplicationBITBachelor of Information TechnologyBIMBachelor of Information ManagementBBABachelor of Business AdministrationBBSBachelor of Business StudiesBBMBachelor of Business ManagementBITMBachelor of Information Technology Management

Pokhara University

BE Computer (PU)Bachelor of Engineering in Computer EngineeringBBA (PU)Bachelor of Business Administration (Pokhara University)

National Examinations Board (+2)

Class 10Class 10 (SEE)+2 Science+2 Science (Class 11 and 12)+2 Management+2 Management (Class 11 and 12)+2 Humanities+2 Humanities (Class 11 and 12)
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Elective Tourism and Hospitality Accounting

Tourism and Hospitality Accounting notes

8 chapter notes, in syllabus order. Each starts with the key points.

Unit 1

Accounting Basics: Definitions, Types, Users & CycleUnit 1 of Tourism and Hospitality Accounting introduces core accounting concepts, including its definition, types (financial vs. managerial), users (investors, managers, government), and the accounting cycle. This note covers how accounting records transactions, its role in tourism/hospitality, and real-world applicati11 min read

Unit 2

Accounting Principles & Concepts: Rules, Assumptions & Real-World ApplicationsUnit 2 of Tourism and Hospitality Accounting explains the foundational rules (GAAP) and assumptions that govern financial recording in hotels, travel agencies, and restaurants—with Nepali business examples, t-accounts, and exam-focused comparisons.14 min read

Unit 3

Journal and Ledger · note coming

Unit 4

Trial Balance: Preparation, Errors & AdjustmentsUnit 4 of Tourism and Hospitality Accounting explains how to prepare a trial balance, identify errors, and use it for financial analysis—essential for travel agencies, hotels, and tourism businesses to ensure accuracy in accounts.10 min read

Unit 5

Cash Book & Bank Reconciliation: Records, Errors & ReconciliationUnit 5 of Tourism and Hospitality Accounting covers the cash book (single and double column), bank reconciliation statement, and common discrepancies between books and bank statements, with real-world examples from Nepali travel agencies and hotels.6 min read

Unit 6

Final Accounts · note coming

Unit 7

Depreciation: Methods, Calculations & Real-World ApplicationsUnit 7 of Tourism and Hospitality Accounting covers depreciation—how fixed assets lose value over time, calculation methods (straight-line, reducing balance, sum-of-years’ digits), journal entries, and its impact on financial statements. Learn with Nepali business examples, visual t-accounts, and exam-focused tips.8 min read

Unit 8

Travel Agency Accounting: Transactions, Ledgers & StatementsUnit 8 of Tourism and Hospitality Accounting covers specialized accounting for travel agencies, including unique transactions (commission, refunds, advance payments), ledger postings for travel services, and preparation of final accounts tailored to tourism businesses. Learn how to handle foreign exchange, tour operato11 min read

Unit 9

Hotel Accounting Basics: Ledgers, Statements & Revenue TrackingUnit 9 of Tourism and Hospitality Accounting covers hotel-specific accounting systems, including revenue recognition, departmental ledgers (F&B, rooms, housekeeping), and the preparation of key financial statements like the Income Statement and Balance Sheet for hospitality businesses. Learn how to classify transaction11 min read

Unit 10

Computerized Accounting: Systems, Software & AutomationUnit 10 of Tourism and Hospitality Accounting explores how digital tools transform traditional accounting—from ERP systems to cloud accounting, data security, and automation in travel/hospitality. Learn software comparisons, workflows, and real-world applications like eSewa’s transaction tracking or hotel property mana12 min read