2017 DIET THERAPY, HOSPITALITY ACCOUNTING AND CONTROL IT

2819/202
DIET THERAPY, HOSPITALITY ACCOUNTING AND CONTROL Ii June/July 2017
Time: 3 hours

2819/202

DIET THERAPY, HOSPITALITY ACCOUNTING AND CONTROL Ii June/July 2017

Time: 3 houRs

THE KENYA NATIONAL EXAMINATIONS COUNCIL

DIPLOMA IN CATERING AND ACCOMMODATION MANAGEMENT
MODULE II

DIET THERA PY, HOSPITALITY ACCOUNTING AND CONTROL IT
3 hours

INSTRUCTIONS TO CANDIDATES

This paper consists of SIX questions.

Answer any FIVE questions in the answer booklet provided. Maximum marks for each part of a question are as indicated. Candidates should answer the questions in English.

This paper consists of 4 printed pages.

1.

(a) Explain three ways of managing allergies caused by food. (6 marks)
Answer:

• Avoidance: Identify and avoid foods that trigger allergic reactions.
• Reading Labels: Carefully read ingredient labels to ensure allergens are not present.
• Medication: Use antihistamines or other prescribed medications to manage symptoms.

(b) Explain three effects of drugs on food intake. (6 marks)
Answer:

• Appetite Changes: Some drugs can increase or decrease appetite, affecting food intake.
• Nutrient Absorption: Certain medications may interfere with the body’s ability to absorb nutrients.
• Taste Alteration: Some drugs can change the sense of taste, making food less appealing.

(c) Describe four disorders of the lower gastrointestinal tract. (8 marks)
Answer:

• Irritable Bowel Syndrome (IBS): A chronic condition causing abdominal pain, bloating, and altered bowel habits.
• Crohn’s Disease: An inflammatory bowel disease that affects the lining of the digestive tract.
• Ulcerative Colitis: A chronic disease causing inflammation and ulcers in the colon and rectum.
• Diverticulitis: Inflammation or infection of small pouches (diverticula) that develop in the digestive tract.

2.

(a) Highlight six ways of improving the appetite of patients suffering from HIV infections. (6 marks)
Answer:

• Small, frequent meals
• Nutrient-dense foods
• Flavor enhancements
• Pleasant environment
• Oral supplements
• Regular meals

(b) State six conditions that require tube feeding. (6 marks)
Answer:

• Severe dysphagia
• Coma or unconsciousness
• Severe malnutrition
• Cancer
• Severe burns
• Gastrointestinal surgery

(c) Explain four ways of managing mild hypertension without using drugs. (8 marks)
Answer:

• Dietary changes
• Exercise
• Weight management
• Stress reduction

3.

(a) Define each of the following terms: (6 marks)
Dividend: A portion of a company’s earnings distributed to shareholders.
Ordinary Share: Equity ownership in a company, entitling the shareholder to dividends and voting rights.
Share Premium: The amount received by a company over the nominal value of its shares.

(b) Explain three features of a current account. (6 marks)
Answer:

• No interest
• Cheque book facility
• Overdraft facility

(c) The following information was obtained from the books of account of Tilla Traders for the year ended 30 September 2015. Prepare an income statement for the year ended 30 September 2015. (8 marks)
Answer:

4.

(a) Explain three errors that will not affect the balancing of a trial balance. (6 marks)
Answer:

• Errors of omission
• Errors of commission
• Errors of principle

(b) The following information relates to rent payable by Wirna Enterprises for the year 2015. Prepare a rent account for the year 2015. (6 marks)
Question: Prepare a rent account for Wirna Enterprises for the year 2015 based on the following information:

• Rent paid: Ksh. 82,000
• Rent owing (1 January 2015): Ksh. 6,000
• Rent owing (31 December 2015): Ksh. 4,000

Answer:

5.

Abu and Boro are partners in business. Their partnership deed provides for:

• Profits and losses to be shared equally.
• Boro to receive an annual salary of Ksh. 48,000.
• Interest on capital to be allowed at 10% per annum.
  The following information relates to the firm for the year ended 31 December 2015. Prepare an appropriation account for the year ended 31 December 2015. (8 marks)
  Answer:

6.

(a) State four advantages of preparing cost reports in catering and accommodation establishments. (4 marks)
Answer:

• Cost control
• Profit maximization
• Budgeting
• Decision making

(b) Explain the meaning of the following hotel revenue tools:

• Average Length of Stay: The average number of nights guests stay at the hotel. (2 marks)
• Closed to Arrival: A restriction preventing guests from starting their stay on specific dates. (2 marks)
• Function Room Occupancy: The utilization rate of event or function rooms. (2 marks)

(c) Highlight five objectives of standard yield in catering and accommodation establishments. (5 marks)
Answer:

• Maximize revenue
• Optimize occupancy
• Resource utilization
• Customer satisfaction
• Competitive positioning

7.

A joint of meat weighing 50 kilograms is purchased at 400 shillings per kg. The bone and cooking loss amounts to 30% of the total weight. Calculate the number of 200 g portions obtainable from the carved meat. (5 marks)
Answer:

• Total weight after loss: 50 kg * 70% = 35 kg
• Number of 200 g portions: 35,000 g / 200 g = 175 portions

8.

(a) Differentiate between a budget and budgetary control. (4 marks)
Answer:

• Budget: A financial plan for a defined period, outlining expected income and expenses.
• Budgetary Control: The process of comparing actual financial results with the budget to ensure financial objectives are met.

(b)

• Explain the meaning of idle time. (2 marks)
  Answer: Idle time refers to periods when employees or equipment are not productive due to various reasons such as lack of work or equipment failure.
• Identify five examples of normal idle time in catering and accommodation establishments. (5 marks)
  Answer:
  • Waiting for customers during slow periods
  • Equipment maintenance and cleaning
  • Staff breaks and meals
  • Setup and teardown time for events
  • Waiting for food to cook or bake

(c) The following information was extracted from the books of Blue Print Restaurant in relation to wheat flour. Calculate the prime cost of flour in Blue Print Restaurant for March 2016. (9 marks)
Question: Calculate the prime cost of flour in Blue Print Restaurant for March 2016 based on the following information:

• Stock on 1st March 2016: Ksh. 26,200
• Direct expenses: Ksh. 4,400
• Direct wages: Ksh. 53,100
• Purchases: Ksh. 191,250
• Carriage: Ksh. 41,700
• Stock on 31st March 2016: Ksh. 29,050

Answer:

for March 2016.                                                                                                (9 marks)

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