The course aims to introduce students to the role of accounts in ensuring uniformity and auditing in hotels. It seeks to correlate accounting with hotel procedures. The course has 50 total marks split between internal and external exams. There are three tests and three assignments over the semester. The topics covered include income statements, balance sheets, departmental income statements, internal controls, audits, and related accounting concepts and practical problems. Attendance policies and academic honesty rules are also defined.