29224 - General and Applied Accounting for Tourist Companies

Course Unit Page


This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.

No poverty Gender equality Reduced inequalities Sustainable cities

Academic Year 2020/2021

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, involving environmental costs and their representation.

Course contents

1- Object and field of the discipline. The system of corporate values in the era of "sustainable modernity".

2- Accounting and its different meanings. Accounting systems and methods. The account and the chart of accounts.

3- The double entry method applied to the capital and economic result system.

4- The analysis and accounting representation of company operations.

5- The accounting records relating to the typical management: purchases and sales of fast-use goods, accessory purchase charges and invoicing adjustments.

6-Accounting records relating to tour operators and travel agenciesl. 

Part II (Nov.- Dec)


1-Seminars: material on the teacher website

2- Writings relating to the labor factor

3-Writings relating to equity and credit capital financing

4-Settlement scriptures: transfer and integration

5-Positioning of accounts on the balance sheet and the administrative-accounting income statement.



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

https://virtuale.unibo.it https://www.unibo.it/sitoweb/maria.baldarelli/didattica/programma/2020/396949

Office hours

See the website of Maria-Gabriella Baldarelli