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, involving environmental costs and their representation.

Course contents

The course consists of two parts:

Part I and part II.

I part (30 h.) (September-October)

II part (30 h.) (November-December)

ADDITIONAL ACCOUNTING EXERCISES

(Dr. Davide Pigiani)

- a first partial test is foreseen at the end of the first part

- a second partial test is foreseen at the end of the second part




A) Course program
PARTIAL PROGRAM I


CONTENTS OF THE FIRST PART OF THE COURSE

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

2- Accounting and its various 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 corporate operations.

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

6-Accounting records relating to tour operators and travel agencies1- Object and field of the discipline. The system of corporate values in the era of "sustainable modernity".

 Part II (Nov.- Dec)

PARTIAL PROGRAM II

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.

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 final exam will take place face to face if Pandemic period is favorable, if not will be to face and online. It is a written exam. The text of the exam, for each module, consists of: 2/3 open-ended questions, accounting records and analysis scheme of values and variations (total exam 2h). Students will download the text from the website and follow the guidelines:
1) download the task, you need to connect to the site: https://eol.unibo.it/.

2) It is advisable NOT TO CLOSE THE WINDOW IN WHICH THE ACTIVITY WAS DOWNLOADED, because DELIVERY can take place both ONLINE and with pdf files.

3) It is advisable to carry out the activity directly online, saving periodically

4) Once the activity is finished, select the button and send it if possible in pdf and it will be uploaded.

5) IF IT IS NOT POSSIBLE TO DELIVER THE PDF, FOLLOW THE ONLINE DELIVERY PROCEDURE: COPYING THE ENTIRE TEXT WITH THE SOLUTION INSIDE THE WINDOW.

6) DELIVERY IN PDF: PRINT THE ACTIVITY IN PDF AND UPLOAD IT ON THE WEBSITE FOLLOWING THE INSTRUCTIONS:

• once the exam has been solved, save the file in PDF giving the file name: SURNAME.PDF

• click DELIVER EXAM at the bottom of the screen from which the exam text was downloaded

drag the PDF file into the "exam delivery" box with the ARROW (simpler method) or click on file piker (the first icon representing a sheet at the top left in the file delivery section) and select Upload FILE >>> Choose file

• Save changes (blue button below)

• Delivery of activities

• further delivery confirmation


Students must use Zoom / Teams on a device with a good internet connection. We are talking about a university exam, in which it is mandatory to use the webcam. Students must show a valid ID / passport. There can be no other people in the room and there must be no books, notebooks or notes on the desk.

Students must register for the exam through Almaesami. One day before the exam students will receive the link to the classroom on Zoom / Teams. The exam is aimed at assessing the critical skills and abilities developed by students regarding financial accounting in tourism.

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.

The evaluation develops like this:

•• <18 insufficient
•• 18-23 sufficient
•• 24-27 good
•• 28-30 excellent
•• 30 and excellent praise

Final exam: Written exam

Teaching tools

Frontal lessons, exercices, case study , workshops

Links to further information

https://virtuale.unibo.it

Office hours

See the website of Maria-Gabriella Baldarelli