THE KENYA NATIONAL EXAMINATIONS COUNCIL
TECHNICAL INDUSTRIAL VOCATIONAL AND ENTREPRENEURSHIP
TRAINING DIPLOMA IN CATERING AND ACCOMMODATION MANAGEMENT
MODULE II
DIET THERAPY, HOSPITALITY ACCOUNTING AND CONTROL II
3 hours
INSTRUCTIONS TO CANDIDATES
This paper consists of six questions.
Answer any five questions.
Maximum marks for each part of a question are as shown
Do not remove any pages from this booklet.
Candidates should answer the question in English.
For examiners use only
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1. (a) Differentiate between enteral and parenteral methods of feeding patients (4 marks)

(b) Highlight four symbols of indigestion. (4 marks)

(c)Explain six functions of human digestive system. (12 marks)

2. (a ) List eight factors that contribute to type of diabetes. (4 marks)

(b) State six ways of reducing fat intake. (6 marks)

(c) Explain the causes of each of the following liver disorders:
i. Alcohol – induced liver disease; (2 marks)
ii. Autoimmune Hepatitis; (2 marks)
iii. Biliary Atresia (BA) (2 marks)
iv. Hemochromatosis; (2 marks)
v. Wilson disease. (2marks)
3. (a) Explain the meaning of each of the following terms:
i. Trial balance;
ii. Ledger;
iii. Capital. (6 marks)
(b) Ali and Bob are partners in business with capital contributions of ksh. 60,000 /=
Ksh. 80,000/= respectively . Their partnership agreement provides for:
i. Profits and losses to be shared equally.
ii. Ali to receive a monthly salary of ksh. 7,000/=
iii. Interest on capital contributions to be allowed at 4% per annum.
iv. Interest on drawing to be charged at 2%.

The following information relates to the firm for the year 2014.

Ksh.
Drawings Ali 36,000.00
Bob 44,000.00
Net Profit 148,000.00

Prepare a profit and loss appropriation account for the year ended 31 st December 2014. (8 marks)

(c) (i) List four source of funds for a non profit making organization . (2 marks)
(ii) The Trial Balance of Thotee traders prepared as at 30th June 2015 did not balance.
The difference was posted to a posted a suspense account. On investigation, the following error were revealed:
I. Sales day book had been overcast by ksh.4,000/=
II. Payment of ksh,6000/= to Peter a creditor had been entered in the personal account of Paul.
III. Sales of goods of ksh.1,800/= to Daniel had been entered in the
Personal account as ksh.8,100/=

Write up a journal to correct the errors above. (4 marks)
4. (a ) The balance of the bank as per the cash book and the balance as per the bank
Statement for the organization at the end of a stated period is usually different.
List six items that causes the difference . (6 marks)

(b) The following information relates to the debtor of Nyati Enterprises for the year 2014.
Ksh
Balance as at 1st January 2014 18,000.000

Summary for the year
Credit sales 230,000.000
Bad debts written off 5,000.000
Cheques received 120,000.000
Sales returns 15,000.000
Dishonoured cheques 30,000.000
Charges on overdue debts 1,400.00

Prepare a sale ledge r control account for the year 2014.
(c) The following information was extracted from financial records of Tito Enterprise for the
Ended 31st December 2014.
Ksh
Insurance…….33,0000
Inventory(1st January 2014)……26,0000
Inventory(31 st December 2014)….42,000
Purchases………220,0000
General expenses…..27,000
Sales………526,000
Wages…..56,000
Stationary……16,0000
Prepare an income statement for the year ended 31 st December 2014 (6 marks)
5. (a) Explain the meaning of ‘idle time’. (2 marks)

(b)With the help of illustrations,show the following supplementary checks used in
Taking customers’ food and beverage orders.
i. Follow on or suivant (3.5marks)
ii. Retour/en place (4.5 marks)
(c) Wendo restaurant has sufficient seating capacity to serve up to 20,000 customers a month. The average spending power of customers is Ksh.100/= and the fixed costs of the restaurant is Ksh.600,000/= per month.the restaurant operates at a variable cost of 40% of
Sales.
i. Prepare the break even chart for the restaurant. (7 marks)
ii. Calculate break even point in terms of customers. (3 marks)
6. (a) (i) When organization decide to implement a system of budgetary control, it is usual to constitute a budget committee . Identify six members of a budget committee in a catering and a catering and accommodation establishment. (3 marks)
ii) State four functions of a budget committee. (4 marks)

(b)The marginal cost for producing Kofta curry is Ksh.15,000/= and the fixed cost is 20% of the marginal cost.Net profit is 15% of the total cost.200 customers were served during the month of June 2015. Calculate the selling price per customer. (5 marks)

(C)Explain four disadvantages of overtime in a catering and accommodation establishment.
(8 marks)