An Internship report on Assistant Accountant of
“HOTEL THARU GARDEN”
Sauraha, Chitwan
By
Sujan Gurau
PU Registration No: 070-2-2-00658-2016
Campus name: Presidency College of Management Sciences
An Internship report submitted to the
Purbanchal University, Faculty of Management
in partial fulfillment for the Degree of
Bachelor of Business Administration (BBA)
July, 2020
Chitwan
ACKNOWLEDGEMENT
I want to acknowledge and most grateful to almighty God, the most merciful blessing
me with patience and tenacity of mind to complete the “Internship Report on
Assistant Accountant of Hotel Tharu Garden” for the partial fulfillment of the seminar
course requirement for the degree of Bachelor of Business Administration under the
faculty of Management, Purbanchal University, which is based on research models
involving the use of every aspects. Then, I specially want to acknowledge Mr. Suraj
Mahato; Managing Director, Hotel Tharu Garden and Mr. Bishal Shrestha; Chief
Accountant for their tremendous support, guidance and patience. Without their kind
supervision, preparing this report would be very difficult. I am also thankful to them
for providing me all the relevant and available information to have a clear concept on
the subject. My heart full thank to Mr. Channu Chaudhary; Senior Officer and Mr.
Arun Mahato; Auditor. They provide me the guidance and counseling during my
entire internship program. Their continuous and well-thought feedback enabled me to
make this report a comprehensive one.
I would like to express my sincere gratitude to my academic supervisor Mr. Post Raj
Pokharel, Lecturer, Presidency College of Management Sciences, Purbanchal
University for his constant guidance, supervision and feedbacks which enabled me to
prepare a well-executed report.
i
ABBREVIATIONS
BBA : Bachelors of Business Administration
PU
: Purbanchal University
MD
: Managing Director
SO
: Senior Officer
CSD
: Customer Service Department
SND : Special Notice Deposit
ii
TABLE OF CONTENTS
Contents
page no.
Acknowledgement
i
Abbreviations
ii
Table of contents
iii
Executive Summary
v
Origin of the report
vi
CHAPTER I
INTRODUCTION
1
1.1
Overview of the organization
2
1.1.1
Brief history
2
1.1.2
Nature of the organization
2
1.1.3
Number of employees
2
1.1.4
Services or Activities
3
1.1.5
Organizational structure
3
1.2
Objectives of studying the organizations
4
1.3
Limitations
4
CHAPTER II
OBSERVATIONS
2.1
Functions of the concerned department
5
2.2
Detail of assigned work responsibilities
7
iii
2.3
Problem encountered during fulfilling work responsibilities
8
CHAPTER III
ANALYSIS AND REVIEW
3.1
Critical analysis of the theoretical concepts
9
3.2
Knowledge gain from the work assigned
10
CHAPTER IV
CONCLUSION AND RECOMMENDATIONS
4.1
Contribution of internship in knowledge gain
11
4.2
Findings and Suggestion for the company
11
Reference
11
List of Table:
Table 1
: Number of Employees
2
Table 2
: Cash Book
5
Table 3
: Bank Book
6
Table 4
: General Ledger Book
7
: Organizational Structure
3
List of figure:
Figure 1
iv
Executive Summary
This report aims towards providing an overview on accountant management
department of Hotel Tharu Garden. While preparing this report it has been tried to
reveal the insights of the account management department and performance analysis
of the organization. A few recommendations and suggestions were also prescribed
based on the observation and findings.
Finally, I have made a SWOT analysis to figure out some of the findings regarding
the performance of Hotel Tharu Garden. Meanwhile I have included my suggestions
and recommendations in order to eradicate the weakness of their department. Finally,
I have ended my report through including references and sources that I have used to
make this report.
v
Origin of the Report
Internship program is the most significant stage for a BBA student. The length of
internship program is 3 months, which carries a greatest learning technique to know
about the business and cope up the environment in such a way like trained employees.
The experience that got by an intern during the internship period will make them more
elegant and professional in their future job sector. I started my internship at Hotel
Tharu Garden, from November 15, 2019 to January 19, 2020. The internship report
focuses on Account Management Team as well as its activities in Hotel Tharu Garden
vi
CHAPTER I
INTRODUCTION
The internship program has been designed by Purbanchal University for the partial
fulfillment of the degree of Bachelor in Business Administration (BBA). As a student
of Business Administration, I have always been attracted to Hospitality Career. As per
the degree requirement stipulated by Purbanchal University, students in Bachelor’s
degree program have to complete eight weeks of internship. The internship program
has been an excellent opportunity for us to understand and experience hospitality
sectors first hand. This approach facilities students by allowing them to know the
working environment and to tackle various related circumstances before they actually
start to work. Since the students gain essential knowledge and skills during this
period, they can easily learn to adjust in the environment afterwards. The BBA
program is a practical and valuable means of gaining a business qualification that
provides an exposure to the challenges of doing business in a global context. BBA
program has a wide coverage of conceptual inputs and has emphasis on practical
applications that familiarized students with the overall functions of the organization
and their interaction with total environment which they operate. One of the major
features of BBA program is the internship course which allows the students to imply
their theoretical knowledge on the real work place and earning the evaluation sheet
from the concerned organization. Thus, the internship is a practical section of the
BBA program required to be completed by each and every BBA students. It was a
great opportunity to work as intern in Hotel Tharu Garden. This experience gives me
huge opportunity to change my behaviors and helped me to utilize conceptual
knowledge in the specific area of the study. During my internship, I found Hotel
Tharu Garden’s culture open, friendly and supportive. By providing aspiring
graduates with moreover, it also provides an opportunity to the organization to access
fresh graduates for some time before employing any of them. Thus, internship is
career enhancing program which makes students professional in their fields.
1
1.1
Overview of the organization
1.1.1
Brief History
Hotel Tharu Garden has been in operation in Nepal since 2018. Its main focus is to
provide quality services i.e lodging and fooding to the costumers to be successful in
their own respective field. It provides prompt and excellence services to its customers.
It also helps to build the hospitality environment in the country and create the
employment. Hotel Tharu Garden has been able to maintain good position in the
hospitality industry of the local area.
1.1.2
Nature of the organization
Hotel Tharu Garden is a service oriented organizations as it provides quality services
i.e lodging and fooding located in Sauraha. It is owned by Mr. Suraj Mahato and the
owner himself receives all the profits and bear all losses and debts of the company.
Mission: Its mission is to gain trust from the customers by providing quality services
(lodging and fooding) in a reasonable price.
Vision: Its vision is to be the best service provider hotel in the nation.
1.1.3
Number of employees
Hotel Tharu Garden has recently 9 employees and 1 internee.
S.N
Employeee profile
Numbers
1
Managing Director
1
2
Senior Officer
1
3
Chief Accountant
1
4
Auditor
1
5
Chef
1
6
Security Guard
2
7
Gardener
2
8
Internee
1
Table 1: Number of Employees
2
1.1.4
Services or Activities
Hotel Tharu Garden offers wide range of services and activities to its customer which
are listed below:

Jeep Safari

Elephant Safari

Elephant Bath

Bicycle Tour

Tharu Village Tour

Jungle Walk

Bird Watching

Tower Night

Canoe Trip

Tharu Culture Dance

Visit to Devghat Dham

Chepang Hill Trek

Laundary Service
1.1.5
Organizational Structure
Managing
Director
Senior Officer
Accounting
Department
Customer
Service
Department
Figure 1: Organizational Structure
3
Rooms
Division
OBJECTIVES OF STUDYING THE ORGANIZATION
The broad objective of the report is to know about the Account Management
Department and what are the activities mostly done by this department. Moreover,
pointed out the way of practice of accounting policy in Hotel Tharu Garden. I tried
my best to investigate and compare practical accounting practice and real
circumstance. Lastly, I figure out the concise scenario of the organizations accounting
practice and include some recommendations.
LIMITATIONS
There are certain limitations in this report; otherwise the report including the analysis
might be more accurate and beneficial. At first, it was difficult to get an appointment
with auditor as an internee like me. In addition, the report could be more informative
if I were able to visit company’s store nor acknowledge about the company’s cost
account. Several times I felt that, company maintain some privacy while giving
information, hence they do not disclose many thing to an internee.
Because of lack of information, I have to make some assumptions that may cause few
errors in the report. In spite of, all these limitations, I have tried to put my best effort
as far as possible.
4
CHAPTER II
OBSERVATIONS
2.1
Functions of Concerned Department
Throughout my internship period, I found that Hotel Tharu Garden keep it’s daily
transaction record by maintaining three books. Those books are cash books, bank
book and general ledger book.
Cash Book
In the cash book, the organization maintains their daily cash transactions. Any type of
cash received like from guests, withdrew from owns bank account, service charge and
loan from the bank, other organization or director. Afterwards, daily cash expenses
are also recorded. It is worthwhile to mention that every transaction is record from the
journal voucher. Journal Voucher refers to a voucher which functions as a journal
book. It keeps transaction with date and explanation.
Dr.
Date
Cr.
Particular
Foli
Amt
Amt
Date
Particular
o
00/00 Balance/
Mon xxx
Foli
Amt
Amt
xxx
xxx
o
xxx
00/00
Any
Vou
Received
ey
Expense/
cher
from
Rec
Bank
no.
clients/
eipt
Deposit/
Bank
No.
Loan
withdraw/
Installment/
Any
Loan to any
Income
party
Table 2: Cash Book
5
Bank Book
Bank book is kept to record all transaction regarding bank. Organization is
maintaining two types of bank account in the same bank. One of them is current
account and other is SND. Current account is to maintain small amount and frequent
transaction whereas SND account is maintained for big amount transaction. Bank
book play a vital role in bank reconciliation. Most of the time guests deposit in
company’s bank account. Often bank charge for online transaction or letter of credit
purpose. In this circumstance bank book and bank statement from bank are the
primary sources of data for bank reconciliation.
Dr.
Date
Cr.
Particular
Folio
Amt
Amt
Date
Particular
Foli
Amt
Amt
xxx
xxx
o
00/00 Balance/
Mone
xxx
xxx
00/00 Cash
Vou
Received
y
withdraw/
cher
from
Recei
Interest/
no.
clients/
pt
Charge/
Cash
No.
Expense
Deposit/
Any
income/
interest
Table 3: Bank Book
General Ledger Book
General ledger book has huge number of accounts head. Most of those are expenses
of the organization. Usually conveyance, office maintenance, rent, bill, legal fees,
entertainment advertisement, salary, tax account recorded in this ledger.
6
XXX A/C
Date
Particular
00/00/00
Cash/ Bank
Folio no.
Dr.
Voucher No.
XXX
Cr.
Balance
XXX
Table 4: General Ledger Book
Monthly report
Monthly report shows the expenses and received from any sources. Monthly report
made on the basis of cash book, bank book and general ledger book. Monthly report is
essential in the end of every month’s financial meeting.
2.2
Detail of Assigned Work Responsibilities
My job in Hotel Tharu Garden was to work in Account Management Department. I
was assisting an account manager. Basically, I had to verify calculations, maintained
cheque book register and prepared cheques for payment.
First few days, I do not have to do anything except observing them and I was asked to
learn by communicating and staying with Account Management Department. At the
first two weeks my primary work was to learn how to operate a customize software
which is used for maintaining company account. Then, I practically involved in work
with the account manager. I was mainly handling cheque register book where I kept
record of each cheque received from the guests. In addition, I had to make a
notification report everyday according to the cheques drawing date. It is worth to
mention that, I had great opportunity to be a part of audit of the company at the end of
the year.
In Hotel Tharu Garden both account management and financial planning is done by
account management team.
To be part of the team it is responsible for maintaining an efficient and accurate
Accounting functions.
7
2.3
Problems encountered during fulfilling work responsibilities
Internship is that field where we applied our knowledge according ti its necessity in
right time and right place in a practical way. Students securing higher grade in written
exam may not be able to survive in practical field because of lots of reasons which
arise due to work environment, company’s rules and regulations and even intense
self-attitude and adjustments. Some of the problems which faced in my intern is
pointed below.

Dealing with the guest of bounced cheque

Take time to learn how to operate their customize software used for
maintaining company account

Poor internet service

Issue with the time management
8
CHAPTER III
ANALYSIS AND REVIEW
3.1
Critical analysis of the theoretical concepts
This internship gave me the perfect opening to plant my acquaintance in the
appropriate field. It helped me to apply the year’s long theoretical lessons into
practical area. Further, in past 3 months, I learned to work under pressure and
broadened my knowledge, vision, ability and confidence to perform in real working
upbringing. It was a great chance to gain practical knowledge of service sector.
Beside this, the supervisors were extremely helpful in guiding on my internship
program. And I found some similarities and major differences in theoretical and
practical concepts of accounting system0. It’s very difficult due to dynamic change in
environment and people.
Understanding of all Hotel Departments: Having a good grasp of what is going on
within the Hotel’s Departments is critical for the Accountant to be able to operate.
Accountants need to convince their target audience to join in with them and their
Hotel Managers to continue to participate.
Excellent creative communication skills: Accountants need to craft the right
financial message, create interesting content and keep financial activities fresh. Plus
running a discussion with your Hotel Managers is a lot like planning a wedding or a
dinner part. Hotel Accountants need to be able to make Hotel Managers feel
welcomed and entertained.
Organizational skills: Scheduling and conducting the small regular operational tasks
and developing processes requires a Hotelier’s organizational mindset. As a Hotel
Accountant, you are constantly juggling various projects and coordinating with
different Hotel Managers, usually more than with traditional Accountancy.
Data analysis skills: To get insight into the health of your Hotel Departments and
Hospitality community, you need to be able to generate and interpret key metrics, as
well as interpret both qualitative and quantitative data from projects.
9
3.2
Knowledge gain from the work assigned
The involvement of the intern in the activities of Account Department provided a lot
of knowledge about the accounting system of hotel industry, its working systems, and
communications and interpersonal skills to deal with customers, senior employees and
co-workers. Internship for 2 months really taught
many things which have been
listed below:
Time Management: Many accountants work on multiple projects at once. The ability
to multitask and effectively manage one’s time ensures accountants can meet
deadlines and provide satisfactory results for their clients. Time management is
essential for successful accounting careers.
Team Collaboration: Contrary to the stereotype of accountants working alone at
desk, many accounting professionals work on teams. By participating in team projects
and collaborating with colleagues, accountants can generate positive results for their
organization and pave the way for valuable advancement opportunities.
Industry Knowledge: Accountants should have extensive knowledge about financial
statements and how they work. Technical expertise in specific areas of accounting can
shed light on different topics. For example, ledger skills are key for understanding
credits and debits while standard reconciliation skills help accountants differentiate
between ledgers and trial balances.
10
CHAPTER IV
CONCLUSION
4.1
Contribution of internship in knowledge gain
During the whole period of internship and the preparation of this report, Internee
learns a lot about accounting management about Hotel Tharu Garden in particular.
The internship has been fruitful in many ways to internee. This report has made intern
know about the various accounting functions that Hotel Tharu Garden has been
practicing.
During the internship, internee has learnt a lot of other aspects other than the specific
subject such as to socialize with the people (including staffs), to deal with the senior
staffs, and to deal with the intern colleague so as to make the working environment
cozier and friendlier. This internship program also helps in learning the behavioral
issues which are most important within and outside the organization.
Lastly, Hotel Tharu Garden is excellent in term of their quality and their wellmanaged services. It is one of the most promising hotel today and has an opportunity
to increase their market share by improving their customer satisfaction by overcoming
their weakness and doing their best to retain quality services.
4.2
Findings and suggestion for the company
There have some findings of Hotel Tharu Garden those I observed. Those findings
are:
Does not prepare trial balance: Trial balance is a list of all open accounts in the
ledger and their balance. A trial balance should be taken immediately after all
adjustment have been posted is called adjusted trial balance. As a result, preparing
financial statement and auditing takes long time and it is a laborious work in Hotel
Tharu Garden. If Hotel Tharu Garden prepares trial balance, adjusted trial balance,
after closing trial balance then the total work time could be shorter and inexpensive.
11
Keeps transaction records in cash basis: Cash basis accounting is easier to maintain
as well as easier to understand whereas cash basis accounting has a lot of limitations.
By cash basis accounting, it is difficult to find out net income in a certain period of
time, because, the determination of income on the cash basis rests upon the collection
of revenue and the payment of expenses. Furthermore, under the cash basis, the
revenue recognition and the matching principle are overlooked. In nutshell, cash basis
financial statements are not in obedience with generally accepted accounting
principles.
Working at Hotel Tharu Garden, Corporate Office was a great experience for me. I
have learnt many things throughout my internship period. From my little knowledge
what I have some recommendations as follows:
Hotel Tharu Garden have a very few employee at account management department
whereas the work pressure is high. So the department could increase their workforce
and share the work together. Secondly, to increase the rate of work efficiency they
need faster computer with user friendly operating system. There is customized
accounting software in the organization which is not beneficial. The company should
update or add more features in that software and appoint a professional operator so
that it might save time, money, labor and execute an impact for the long run.
12
Reference:
https://www.hoteltharugarden.com/
https://www.facebook.com/hoteltharugarden
13