- Docente: Cristina Gianfelici
- Language: English
- Teaching Mode: Traditional lectures
- Campus: Rimini
- Corso: First cycle degree programme (L) in Economics of Tourism (cod. 8847)
Learning outcomes
This course aims at providing a basic knowledge on accounting. The course gives an overview of financial accounting and explores the following main topics:
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Describes what accounting is and its purposes;
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Describes what International Accounting Standards are and how they are implemented in the European Union;
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Describes key accounting concepts and principles;
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Describes the bookkeeping process and the effects of transactions on the financial statements.
At the end of the course students will be able to understand financial statements and the fact that these are the product of the financial accounting process and represent the means of communicating economic information about the organization to stakeholders.
Course contents
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What is accounting?
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International Accounting Standards.
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The objective of general purpose financial reporting.
- The bookkeeping process and transaction analysis.
Readings/Bibliography
Bibliography will be indicated during classes.
Teaching methods
Attendance is highly recommended.
The pedagogical approach is based on a combination of lectures, interactive classes and exercises.
Assessment methods
A final test will be held during the last lesson. The test consists of some multiple choice questions and an exercise. A student can fail or pass the test; students who pass the test will get a score, between 0 and 2, that will be added to the final mark of the Course "Financial Accounting and Reporting in Tourism".
Teaching tools
Slides, exercises and additional material, which will be available on the e-learning platform.
Office hours
See the website of Cristina Gianfelici