Tribhuvan University

Faculty of Management
Office of the Dean

Course detail and pedagogy of

BHM (Bachelor of Hotel Management) 3rd Semester

4-Year Syllabus
 ACC 311: Cost and Management Accountancy
Credits: 3
Lecture Hours: 48

Course Objectives:
The objectives of the course are to provide the students with in-depth knowledge of cost and
management accounting tools and techniques in order to enable them to develop arrange and classify
cost information of Hospitality Industry required for decision making for maximizing the profit and
reducing losses.

Course Description:
This course aims to provide detail knowledge on cost ascertainment, classification, controlling and
estimation of cost required for managerial planning and decision making. It covers cost management,
income under managerial and absorption costing, cost volume profit analysis, price determination, long
term expenditure planning, budgeting and Decision making under different situation..

Course Details
Unit 1: Fundamentals of Cost and Management Accounting LH 3
Concept, Meaning and branches of accounting, Limitations of financial accounting, Meaning
of Cost accounting and management accounting, Objectives of Cost and management
Accounting, Difference between cost and management accounting, Limitations of cost and
management accounting.

Unit 2: Cost concept, Classification & Estimation LH 6

Meaning of cost and costing, Meaning of Menu costing, Meaning of Accommodations
costing, Classification of costs, Segregation and Estimation: High Low Method, Least square
method, Flexible Budget.

Unit 3: Cost Volume Profit Analysis LH 6

Introduction and important of cost volume profit analysis, Assumption of cost volume profit
analysis, Contribution margin analysis, Break even analysis: Formula approach, Graphical
approach..

Unit 4: Income Recognition LH 5

Absorption costing method, Ariable costing method.

Unit 5: Price Determination in the Hospitality Industry LH 4

Methods of pricing: Cost plus pricing method, Gross profit or gross margin method, Pricing
hotel accommodation, Pricing food and beverage.

Unit 6: Budgeting for Planning and Control LH 6

Planning and budgeting, Purpose and functions of budgeting, Sales revenue budget,
Production budget. Operating expenses budget, Cash budget.
Unit 7: Capital Investments decision LH 8
Concept, Cash flow and profit and loss account, Steps of capital investment Decision: a. Cash
flow Estimation, Net cash outlay (NCO), Cash flows after tax (CFAT), b) Evaluation
(Different Methods).

Unit 8: Decision regarding alternative choices in the Hospitality Industry LH 10

Concept of Decision Making, Opportunity cost, sunk cost, Relevant cost and Irrelevant cost,
Make or buy decision, Drop or continue decision, Accept or reject order decision, Decision
for continue or closure in off season, Leasing Vs Purchase decision.

References:
Lynch & Williamson, Accounting for Management Planning & Control, Tata McGraw Hill Co.
Garrison, R.H. & Noreen, E.W., Managerial Accounting, McGraw-Hill Companies, Inc.
Lucy, T., Cost Accounting, Tata McGraw Hill Co., New Delhi.
Dangol, R.M. and et.al, Cost and Management Accounting, Taleju Publishing House, Kathmandu
Koirala, M.R. and et.al, Cost and Management Accounting, Buddha Academy Publication House,
Koirala, Y.R. and et.al, Cost and Management Accounting, Ashmita Publication, Kathmandu.
Munankarmi, S.P. and Shrestha, B.P., Cost and Management Accounting, Samjhana Publication
House, Kathmandu.
 BHM 303: Food Production and Patisserie III
Credits: 3
Lecture Hours: 48

Course Objectives
This course aims to make students understand both the theoretical knowledge and practical skills of
food production operations basically oriental cookery in the bulk food production system. This course
also imparts the knowledge of garde manger and fast food preparation.

Course Description
This course includes the knowledge and skill of oriental cuisine, bulk food production, rechauffe
dishes, invalid cookery, fast food preparation, food preservation, breakfast preparation, garde manger
and kitchen stewarding.

Course Details
Unit 1: Chinese, Thai and Japanese Cuisine LH 8
Chinese Cuisine: Introduction, features, regional cuisine with special dishes, cooking
methods, seasoning and flavorings used in Chinese cuisine, equipment used in Chinese
cuisine.
Thai Cuisine: Introduction, features, seasoning and flavorings used in Thai cuisine,
equipment used in Thai cuisine, some special dishes.
Japanese Cuisine: Introduction, features, seasoning and flavorings used in Japanese cuisine,
equipment used in Japanese cuisine, some special dishes.

Unit 2: Bulk Food Production LH 3

Introduction, concept and objective of bulk food production, features of bulk food Production
and their production Systems.

Unit 3: Breakfast LH 2
Introduction, Concept of breakfast, Types of breakfast, Food Items of Continental, English,
American, Indian, Nepalese Breakfast Menus.

Unit 4: Garde Manger LH 10

Introduction, Functions of garde manger.
Cold cuts (charcuterie): sausage, ham, bacon, pate, and terrine, and galantine, aspic making
and curing,
Hors d’oeuvre: introduction, and classification with examples.
Appetizers: Introduction, Types with examples
Salad: Introduction, classification with examples, compositions, some special salads (Ceasar
salad, Greek salad, Chefs salad, Florida salad, Nicoise salad, Cob salad, Nib salad), Guidelines
of making salads
Dressings: Introduction, functions, oil based, fresh cream based, and mayonnaise based
dressings, special dressings (Thousand Island, French, American, Honey Mustard, Ranch)
Sandwiches and canapés: Introduction, classification, guidelines while preparing, base,
spreading, fillings, toppings, garnishes and accompaniments of sandwich.
Unit 5: Fast-food Operations LH 2
Introduction, Characteristic of fast foods, Social and psychological Aspects of fast foods,
Financial consideration of fast foods, Marketing consideration of fast foods (5Ps), Catering
Considerations of fast foods.

Unit 6: Rechuffle Dishes LH 2

Introduction, Guidelines for preparation of rechauffe dishes, Examples of rechauffe dishes

Unit 7: Invalid Cooking LH 2

Introduction, Objectives of Invalid cookery, Guidelines for preparation of invalid cooking,

Unit 8: Sweets and Confectionary LH 6

Introduction, Types of sweets (Cold, Hot, Frozen), Chocolate works, Cookies, Biscuits,
Scones.

Unit 9: Kitchen Stewarding LH 4

Introduction, Organization Chart of Kitchen Stewarding, Job Responsibilities of Stewarding
Staffs, Types of Dish Washer, Basic operational considerations of dish washer.

Demonstration ` LH 9
Chocolate works
Sandwiches and Canapés
Japanese cuisine
Practical
Chinese 3 menus
Thai 2 menus
Malaysian 1 menu
Fast Foods 1 menu
Breakfast 1 (Buffet)

References:
Foskett, D. & Ceserani, V. Theory of Catering. London: Book Power.
Bali, P. V. Food Production Operations. New Delhi: Oxford Press Publication.
Bali, P. S. International Cuisine and Food Production Management. New Delhi: Oxford Press
Publication.
Bali, P. S. Quantity Food Production Operations. New Delhi: Oxford Press Publication.
 BHM 313: Food and Beverage Service III
Credits: 3
Lecture Hours: 48
Course Objectives
This course aims to make students able to understand both the theoretical knowledge and
practical skills of alcoholic beverage such as spirits, liqueurs, and mixed drinks. This course also
imparts the knowledge and skills of bar operations in food and beverage service areas of hotel and
catering industry.

Course Description
This course includes the knowledge and skill of alcoholic beverages such as spirits (Whisky,
Vodka, Rum, Brandy, Gin, and other spirits) liqueurs, and cordials. This course also covers the
bar setup and mixology.

Course Details
Unit 1: Alcoholic Beverages & Proof LH 3
Introduction, Methods of preparing alcohol: fermentation, distillation, Distillation
process, History and definition of spirits, characteristics of distillations, types of spirits,
International understanding and measurement of alcoholic strength, Service of spirits.
Proof: Definition, Types of proof, Standard calculation of proof.

Unit 2: Whisky LH 3
Introduction, History and manufacturing process, Types, Characteristics of popular
whisky, Popular brands.

Unit 3: Vodka LH 2
Introduction, Manufacturing process, Types, Popular brands.

Unit 4: Rum LH 2
Introduction, History, Manufacturing process, Types, Categories of rums, Popular
brands

Unit 5: Brandy LH 3
Introduction, Manufacturing process, Types: Cognac, Armanac and other brandies,
Categories of brandy, Cognac Vs Armanac, Popular brands.

Unit 6: Gin LH 2
Introduction, Manufacturing process, Types, Popular brands.
Unit 7: Tequila & Mezcal LH 3
Introduction, History, Manufacturing process, Types, Categories of tequila, Popular
Brands, Traditional way of drinking tequila. Mezcal: Traditional way of drinking mezcal,
Different between tequila and mezcal.

Unit 8: Liqueurs & Eaux - de – Vie LH 3

Introduction, History, Production, Flavouring agents, sweetening agents, Colouring
agents, Popular brands. Eaux – de – Vie: Calvados, Applejack, Poir Williams.

Unit 9: Cordials LH 2
Introduction, History, Manufacturing process, Popular brands.

Unit 10: Bar and its Setup LH 6

History, Introduction, Types, Planning process, Preliminary consideration, Parts of the
bar, Bar equipment, Bar furniture, Bar designing, Bar layout, Bar setup, Bar staging, Bar
tasks, Service.

Unit 11: Mixology & Cocktails LH 6

Introduction, Structure and components, Types, Developing of recipes, Measuring,
Mixing methods and garnishing. Cocktails: History, Definition, Making cocktails,
Popular cocktails recipes.

Unit 12: Alcoholic Beverage in Nepal LH 2

Introduction, History, Beverage tradition in Nepal.

Unit 13: Rules and Regulation LH 2

Rules and regulation about alcoholic beverages in Nepal and International context.

Demonstration & Practical LH 9

 Cocktails Spirits based – 3 each, and 5 Mocktails.

 Lunch service
References:
Singaravelavan, R. (2011), Food and Beverage Service. New Delhi: Oxford University Press
Publication.
Andrew, S. (2012), Food and Beverage Service Management, New Delhi: Tata McGraw Hill.
George, B. & Chattergee (2009), Food and Beverage Service Management; Jaico Publishing
House.
Katsigris, C. & Porter, M. (1991), The Bar and Beverage Book; John Wikey & Sons
 BHM 319: Front Office Operations I

Credit Hours: 3
Lecture Hours: 48
Course Objectives
This course aims to make students understand both the theoretical knowledge and practical skill in front
office operation basically in reservation and registration of guest in hotel industry.

Course Description
Introduction to hotel industry (nationally and internationally) and its organization; front office
organization, it units, staffing and functions; guest cycle; room reservation and its procedure; guest
registration and its procedure; types of rooms, room tariff and key control system; handling different
procedures in the department; hotel safety and security; front office terminologies.

Course Details
Unit 1: Introduction to the hospitality industry LH 8
Introduction, Definition of hotel, Development of hotel industry (internationally and nationally),
International chain associations, Star rating criteria of Nepal
Classification of hotel, Types of hotel, Hotel organization chart, Organizations of hotel -
operating/non-operating, revenue/non-revenue producing departments of hotel
Attributes of hospitality professional.

Unit 2: Front office organization LH 8

Introduction, Function, Organization chart, Duties and responsibilities of front office staff,
Attributes of front office staff, Interdepartmental coordination; Front office terminologies;
Communication system (process, method and barriers).

Unit 3: Rooms LH 5
Types of rooms, Room symbols, Room history card, Guest history card, Room rate and its types,
Discount and allowance, Room key and key control.

Unit 4: The guest cycle LH 2

Pre-arrival, arrival, occupancy, departure

Unit 5: Reservation LH 8
Introduction, importance and its purpose, Types of reservation, Modes of reservation, Source of
reservation, Reservation procedure, Understanding special requirements, Different system of
processing reservation, Reservation charts, Cancellation and amendments, Reservation
confirmations, regrets and overbooking.

Unit 6: Reception LH 6
Preparation for guest arrival, Standard check-in procedure - pre-registration activities; creating
the registration record ( guests with reservations and walk-in guest), (types of hotel register, guest
registration card and its’ importance, C-form); room assignment and determination of room rate;
establishing the method of payment; issuing the room key; fulfilling special request (arrival
procedure for FITs), Group arrival procedure. Methods of room assignment, Room change
process, Self-registration, Express registration.
Unit 7: Other guest related services LH 7
Guest relation, Handling guest complaints, Handling VIPs, Handling mail and messages,
Telephone handling, Dealing with safe deposit, Up selling, Scanty baggage procedure, Left
luggage procedure.

Unit 8: Hotel safety and security LH 2

Procedure regarding safety and security.

Unit 9: Departure LH 2
Departure procedure for FITs, Group departure procedure, Late check-out, Express check-out,
Self check-out.

Practical
Preparing forms and formats used by front office department. Practice in making reservation,
registering and departure of the different types of the guest. Practice telephone etiquettes, making
wake-up calls and preparing wake-up call chart.

References:
Andrews, S. (2013), Hotel Front Office, A Training Manual, New Delhi: McGraw Hill
Tewari, J. R. (2012), Hotel Front Office Operations and Management, New Delhi: Oxford University
Press
Negi, J. (2013), Hospitality Reception and Front Office Procedures and Systems, New Delhi: S. Chand
& Company
Kasavana, M. (2005), Front Office Management, AHLA
Bhakta, A. (2012), Professional Hotel Front Office Management: New Delhi: McGraw Hill
Devendra, A. (2015), Soft Skills for Hospitality, New Delhi: Oxford University Press
 BHM 323: Food Science & Nutrition
Credits: 3
Lecture Hours: 48
Course Objectives
The purpose of this course is to provide the students with basic knowledge on nutrients and their role
on human health, food sanitation and hygiene, food preservation, and internationally accepted food
safety management system.

Course Description
This course presents a thorough and systematic coverage of theoretical and practical aspects of
introduction of food, nutrients and nutrition, food microbiology, food contamination and spoilage,
food hygiene, food safety and management system.

Course Details
Unit 1: Introduction to Food LH 5
Introduction: Definition of food, Functions of food: physiological, psychological and social
functions, Classification of food groups: cereals, pulses, nuts and oilseeds, vegetables, fruits,
milk and milk products, egg, meat and poultry, fats and oil, sugar and confectionary, spices.

Unit 2: Nutrients and Nutrition LH 10

Introduction: Definition of nutrients, Micronutrients and Macronutrients. Introduction of
Carbohydrates: Monosaccharide, Oligosaccharides, Polysaccharides, Dietary Fibers,
functions of carbohydrates. Introduction of Proteins: Amino acids, essential amino acids,
complete protein, partially, complete protein, incomplete protein, sources of protein, and
functions of protein. Introduction of Lipids: Essential and non-essential fatty acids, functions
of lipid, cholesterol. Introduction of Vitamins: General functions of water soluble and fat
soluble vitamins. Introduction of Minerals: General functions of minerals. Introduction of
Water: General functions of water, Loss of nutrients during blanching, heat processing and
milling.
Introduction to Balanced diet: Recommended Dietary Allowances (RDA), Malnutrition.

Unit 3: Food Microbiology LH 6

Introduction to food microbiology, Important characteristics of bacteria, virus, yeast and
molds, usefulness, Factors affecting the growth of the microorganisms in food: water activity,
pH, nutrient content, temperature, presence of the oxygen.
Unit 4: Food Contamination and Spoilage LH 9
Introduction: Definition of food contamination, primary sources of food contamination, cross
contamination and its preventive measures. Causes of food spoilage, growth and activity of
microorganisms, chemical reactions, natural enzymes, damage by animal, insects, and
rodents. Introduction: Methods of food preservation, pasteurization, canning, refrigeration,
freezing, increasing the acidity, drying, using chemical preservatives.

Unit 5: Food Hygiene LH 6

Introduction of Food Hygiene: Necessity of personal hygiene, general personal hygiene
practices, Cleaning and sanitizing the food contact surfaces: cleaning and sanitizing agents,
the methods of dish washing, the three bucket method, the sink method, mechanical dish
washing, Food cycle (receiving, storing, preparation and service).

Unit: 6: Food Safety Management Systems LH 4

Introduction: Definition of food safety, History of Hazard Analysis Critical Control Point
(HACCP), HACCP principles, benefits of HACCP implementation in food Industry.

Unit 7: Environmental Hygiene LH 2

Introduction, Garbage disposal, kitchen design and sanitation.

Unit 8: Demonstration: LH 6
Demonstration of bacteria, yeast and molds under microscope; Examination of sanitary
condition of utensils in kitchen; Determination of the effectiveness of different cleaning and
sanitizing agents on dish washing; Assessment of personal hygiene of a food handler by
cotton swab plating method.

References:
Swaminathan , M. Advance Textbook on Food and Nutrition, vol. 1 and 2 , The Banglore Printing
and publishing co. Ltd., India
Fraizer, W.C., and Westhoff D.C. Food Microbiology: New Delhi: Tata McGraw-Hill publishing
company ltd.
Jay, J.M. Modern Food Microbiology: CBS publishers and Distributers
Roday, S. Food Hygiene and Sanitation: New Delhi: Tata McGraw, Hill Publishing Company
Limited, New Delhi, India