Journal entries for hotel..

Trading account never gets prepared in service industry. it will be accounted as other income under P&L account only.

If car is used for hotel purposes and not personal car then rental income from car may b shown as Other (Miscellaneous) income in Profit and loss account of Hotel assuming rental income does not constitute substantial income.
However if many cars are given on rent then this is altogether to be accounted as a separate business under head PGBP.