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Knec Diet Therapy, Hospitality Accounting And Control Ii - Theory October/November 2013 Question Paper
Knec Diet Therapy, Hospitality Accounting And Control Ii - Theory October/November 2013
Course:Diploma In Catering And Accommodation Management
Institution: Knec question papers
Exam Year:2013
DIET THERAPY, HOSPITALITY
ACCOUNTING AND CONTROL II
THEORY
October/November 2013
Time :3 hours
THE KENYA NATIONAL EXAMINATIONS COUNCIL
TECHNICAL INDUSTRIAL VOCATION AND ENTREPRENEURSHIP
TRAINING
DIPLOMA IN CATERING AND ACCOMMODATION MANAGEMENT
DIET THERAPY,HOSPITALITY ACCOUNTING AND CONTROL II THEORY
3 HOURS
INSTRUCTIONS TO CANDIDATES
Write your name and index number in the space provided above.
Sign and write the date of the examination in the space provided above.
This paper consists of six questions.
Answer any five questions.
Answers to all the questions must be written in this question paper.
1. (a) Differentiate between benign and malignant forms of cancer (4 marks)
(b) Explain how the ileum is adapted for absorption of food. (6 marks)
(c)Diarrhea is common condition in Kenya.
i. State five cause. (5 marks)
ii. Explain the dietary managements. (5 marks)
2. (a) Describe the condition diverticulitis (3 marks)
(b )Explain the role played by cholesterol in the progression of coronary heart disease. (3 marks)
(c)Explain the following terms:
i. Gylaemic index. (2marks)
ii. Ketoacidiosis.(2marks)
(d) Differentiate the classification of burns (6 marks)
(e)Highlight four characteristics of a bland diet (4 marks)
3. (a)Define the following accounting concepts:
i. Accrual concept (2 marks )
ii. Prudence concept (2 marks)
(b)State four features of a current account. (4 marks)
(c) The following transactions relate to Dika Traders for the January 2012.
January 1 Bought goods sh.62,000 on credit form from Omolo.
January 4 Bought goods sh.24,000 on credit from Kero.
i. Record the above transaction in the relevant journal.
ii. Post the entries to the relevant ledger accounts.
(d) On 1 January, 2011, pamoja Social club had a bank overdraft of sh.15,000.
The following is its summary of receipts and payments during the year 2011.
RECEIPTS................SH
Subscription...........150,000
Donations.............100,000
Sales of raffle tickets.......40,000
Payments
Rent .........50,000
Sports & equipment.......18,000
Repairs.........16,000
Stationery..........12,000
Prepare receipts and payments accounts for the year ended 31 December,2011.
4. (a) List five entries that are likely to be found in the bank statement but not in the cash book of an organisation. (4 marks)
(b)The following information relates to to Hewa Traders for the year 2011
...............Sh
Creditors balance b/d (1.1.2011)........37,000
Total purchases........495,000
Cash purchases.......110,000
Returns outwards ........40,000
Discounts received.......5,000
Payment to trade creditor.......315,000
Prepare purchases ledger control account for the year ended 31 December 2011. (6 marks)
(c) Amani Limited issued ordinary share capital and 8% preference share capital of sh.600,000 and sh.400,000 respectively.
During the year ended 31 Dec , 2011, the firm realized a net profit amounting to sh.340,000 .
The directors proposed the following:
i. To pay preference divided;
ii. To pay ordinary divided at 10%;
iii. To transfer sh.48000 to general reserve.
Provision for corporation tax is sh.94,000.
Prepare profit and loss appropriation account for the year ended 31 December,2011. (6 marks)
(d) State four errors that affect the agreement of a trial balance. (4 marks)
5. (a) State five disadvantages of labour turnover. (5 marks)
b) Identify five functions of a budget officer. (5 marks)
c) Showing your working
i. Calculate the cost of food consumed from the following information:
Stock 1 st June 2011 ........144,000
Stock 30th June 2012.........176000
Purchases................196,000
Purchase returns........4,800
ii. Highlight five reasons which could be the cause of unusual variance which makes the restaurant not meet the expected profit percentage(5 marks)
6. (a) With the aid of an illustration indicate information in a check number issue control sheet”
(b) Explain four control measures during the service of food and beverage in the restaurant. (8 marks)
(c)Peter Wilson produced 1200 pieces of chapatis in week but 80 pieces were rejected Time allowed per piece is 6 minutes. No charge is made beyond the time allowed but the bonus is paid on accepted pieces only. Also no penalty is imposed on the not sold pieces.
The 1200 pieces were produced in 96 hours . The wage rate per price is sh.30. Calculate Peter Wilson total wage on the basis of Halsey Bonus scheme. (7 marks)
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