29224 - General and Applied Accounting for Tourist Companies

Learning outcomes

At the end of the course student will be  able to manage financial accounting of the enterprise and in tourist entities.

The student will be able to use double entry accounting method to record the main enterprises operations

Course contents

Part I  (Sept.- Oct.)
1-Purpose and scope of the discipline. Companies and the business system. 
2 - The tourism industry and tourism companies and tourism companies in the "network". The circuits operating tourism businesses 
3 - The system of corporate values. The accounting system and its various significati.I systems and accounting methods. 
4 - The income and the chart of accounts. 
5 - The double entry method applied to the system of capital and results of operations. 
6 - Types of capital and the dynamics of the capital. 

Bibliography:
Part II (Nov.- Dec)
7 - The types of income and the dynamics of income. 
8 - The analysis and the accounting of business transactions. 
9 - The analysis and the accounting of business transactions relating to tourism businesses. 
10 - The financial statements: an outline.

Bibliography:

Baldarelli Maria-Gabriella, Davide Pigiani,Introduzione alla Ragioneria per le aziende turistiche con esercitazioni svolte, Rimini, Maggioli, 2019(in corso di stampa)

L.Marchi( a cura di), Contabilità d'impresa e valori di bilancio, Giappichelli, Torino, 20108

Teaching notes(on-line)  

Marco Tieghi e Sabrina Gigli, Introduzione alla contabilità e al bilancio d'esercizio, Il Mulino, Bologna, 2007.

Propedeuc course and Integration with exercices along with a tutor of the course

Readings/Bibliography

Text:

Baldarelli Maria-Gabriella, Davide Pigiani,Introduzione alla Ragioneria per le aziende turistiche con esercitazioni svolte, Rimini, Maggioli, 2019(in corso di stampa)

L.Marchi( a cura di), Contabilità d'impresa e valori di bilancio, IV ed., Giappichelli, Torino, 2010.

Teaching notes for students (on-line)

Marco Tieghi e Sabrina Gigli, Introduzione alla contabilità e al bilancio d'esercizio, Il Mulino, Bologna, 2007.

English text:

R.G. Shroeder, M.W.Clark and J.M., Cathey, Financial accounting. Theory and analysis. text and cases, 9th edition, Wiley, 2006.

Others issues for students  

Teaching methods

Lectures, exercices, seminars

Assessment methods

The exam is aimed at evaluating the skills and the critical abilities developed by the students as regards to financial accounting in tourism

The exam is composed of a  mid-term- First part written test (50% of the final mark), and a second part written  test (50% of the final mark). It is not possible to bring books, personal notes or electronic devices in the exam. Registration for the exam is compulsory, and students have to register through AlmaEsami according to the general rules of the School of Economics, Management and Statistics.

The mid-term assessment for Part I (48% of the final mark)-written exam,  is scheduled at the end of the first term (November 2014), it is 45'  long and is composed  in 1 or  2 open questions and 5/8 exercises about tourist enterprises( tour operators),  Sales and purchases financial accounting registrations.

The mid-term assessment for Part II (48% of the final mark) written exam,  is scheduled at the end of the second term (January 2016), it is one-hour long and is composed of  1 or 2 open questions and 5/8 exercises about constitution of the company, funding and other financial accounting registration. Only students who pass the first mid-term assessment are admitted to the second mid-term assessment.

The mark is out of 30 points, and the minimum required to pass the exam is 18 / 30.

Final exam: Written exam and colloquium

Teaching tools

Frontal lessons, exercices, case study , workshops

Links to further information

http://campus.unibo.it/

Office hours

See the website of Maria-Gabriella Baldarelli