B8289 - RENDICONTAZIONE FINANZIARIA E DI SOSTENIBILITA'

Learning outcomes

At the end of the course, the student will have the knowledge of: - the principles and techniques underlying the preparation of the financial and sustainability balance sheet in the perspective of the valorization of intangible resources that are typical of Hospitality companies; - the legal norms and international standards and professional rules, which guide the preparation of the financial and sustainability balance sheet in service and holiday companies In particular, the student is able to carry out the correct reading and appropriate interpretation of the financial and sustainability balance sheet for the holiday, hospitality and various other classes of service firms.

Course contents

The course consists of two modules:


Module I and Module II


COURSE SYLLABUS


Module I

Financial Statements: Objectives and Content
Principles of Financial Statement Preparation According to Legal Doctrine and Regulation
Financial Statement Formats: Theory and Practice
Financial Statement Valuations: General Aspects
Valuation of Closing Inventories


Module II


Valuation of Work-in-Progress
Valuation of Tangible and Intangible Assets
Provisions for Risks and Charges
Non-Financial Information and Analytical Valuation of Financial Statement Items: Theoretical and Legal Aspects
Sustainability Reporting: Objectives and Content
Valuation and Representation of Environmental Resources: Objectives and Tools

Readings/Bibliography

• F. Giunta e M. Pisani, Il bilancio, V ed, Maggioli, 2023
• Dispense on line a cura della docente
• M. Fazzini, F, La Rosa, M.M. Mattei, Il Bilancio d'esercizio, Hoepli, 2023

Teaching methods

Lectures, exercises, group work and seminars

Assessment methods

Written Exam


The final exam will be held in person. It is a written exam. The exam consists of: 3 open-ended questions, 2-3 problems, and a test based on excerpts from Financial and Non-Financial Statements (time limit: 2 hours). Students are required to bring their own PC to the exam. They must download the text from the website and follow the guidelines:
1) Download the assignment by connecting to the website: https://eol.unibo.it/.


2) It is recommended that you DO NOT CLOSE THE WINDOW WHERE THE ASSIGNMENT WAS DOWNLOADED, as it can be submitted either ONLINE or as a PDF file.


3) It is recommended that you complete the assignment directly online, periodically saving the file to your desktop with the wording: SOLUTION AND NAME AND SURNAME.


4) Once you have completed the assignment, select the button and send it, if possible, as a PDF file, and it will be uploaded.


If the submission window does not open, click the "refresh" icon.


• Click SUBMISSION and drag the Word or PDF file into the "Exam Submission" box using the ARROW (easiest method), or click the file picker (the first icon representing a sheet of paper in the top left corner of the file submission section) and select Upload FILE >>> Choose File.


• Save Changes (bottom button)


• Submission


• Additional submission confirmation


Students must show a valid ID/passport during the exam.
Students must register for the exam through Almaesami.


The grading system will be based on the following scores:


<18 insufficient


18-23 sufficient


24-27 good


28-30 excellent


30 with honors excellent

Teaching tools

Slides, videos requiring computer and related equipment with projector

Links to further information

https://virtuale.unibo.it/ ; https://www.unibo.it/sitoweb/maria.baldarelli/didattica

Office hours

See the website of Maria-Gabriella Baldarelli