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.

Quality education Decent work and economic growth

Academic Year 2022/2023

Learning outcomes

Objectives: At the end of the course, the student possesses the knowledge of the theory of the tourist company and the aggregates of tourist companies, particularly under the quantitative aspect of the economic, patrimonial and financial balance. In particular, the student is able to carry out: - accounting records using the system, method and tools of general accounting; - to draw up the administrative accounting statement.

Course contents

The course starts on September 19th and consists of two parts:
I part of 30 hours (September-October)
Part II of 30 hours (November-December)

Course program:
Part I

  • The company. System of operations and system of values. Tour operators and travel agencies. The hotel business.
  • The capital and income referring to the entire life of the company. Capital and income referring to an intermediate period of the company's life.
  • The double entry method applied to the capital and economic result system.
  • Numerical variations and economic variations. The two sets of double-entry general ledger accounts.

Part II

  • The analysis and accounting representation of business operations, with particular reference to tourism companies.
  • Verification statement and situation of the accounts. Arithmetic properties of the double entry method.
  • Notes on ordinary valuations and accrual basis. The administrative accounting statement; notes on the financial statement prepared in accordance with the civil code.


The slides and exercises used during the lessons / exercises will be provided on the Virtual platform, as well as handouts for the exclusive use of students.

Texts for further study and practice:

Maria-Gabriella Baldarelli, Davide Pigiani, Introduzione alla ragioneria per le aziende turistiche con esercitazioni svolte [Introduction to accounting for tourism companies with exercises], Maggioli Editore, Rimini, 2019

Francesco Giunta, Michele Pisani, La contabilità generale [General accounting], Maggioli Editore, Rimini, 2018

Piera Berlini, Nives Carilini Cuttin, Lauretta Semprini, Stefania Vignini, Manuale di contabilità generale. Temi, casi ed esercizi finalizzati al bilancio civilistico [General accounting manual. Themes, cases and exercises aimed at the statutory financial statements], Maggioli Editore, Rimini, 2021

Teaching methods

Frontal lessons are provided.

The lessons will be supported by power point slides.

There are also supplementary exercises that require the use of a calculator or excel.

Assessment methods

There will be a first partial exam at the end of the first part and a second partial exam at the end of the second part. Only students who have passed the first intermediate exam will be admitted to the second intermediate exam.

The exam will be delivered in written form and it will consist of a series of multiple choice questions, open questions and exercises. The exam is in fact aimed at verifying both the learning of knowledge (eg definitions) and the student's ability to know how to apply the notions learned to concrete problems / exercises. The exam will be timed: there will be a maximum time within which to answer all the questions.

Attendance or not at lessons does not constitute an element of evaluation.

Passing the exam is obtained with a minimum grade of 18 out of 30 (thirty). The graduation of the vote is as follows:

less than 18: insufficient
18-23: enough
24-27: good
28-30: excellent
30 cum laude: excellent

Students must ALWAYS register for the exam through Almaesami (mandatory, under penalty of not being able to take the exam).
Students can be organized on several exam rounds on the same day, if their number exceeds a certain threshold.

If the structural conditions of the Rimini Campus allow it, the exam will take place in the computer lab.

Teaching tools

Slides, handouts and exercises on the VIRTUAL platform:

Office hours

See the website of Vanina Stoilova Dangarska