90052 - Tourism Accounting

Academic Year 2019/2020

  • Moduli: Rebecca Levy Orelli (Modulo 1) Rebecca Levy Orelli (Modulo 2) Cristina Gianfelici (Modulo 3)
  • Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2) Traditional lectures (Modulo 3)
  • Campus: Rimini
  • Corso: First cycle degree programme (L) in Economics of Tourism (cod. 8847)

Learning outcomes

The course aims to introduce students to accounting and prepare them to deal effectively with this subject in the international arena. To that end, we will focus on both financial and management accounting theory and practice. At the end of the course, the students will be able to understand double entry bookkeeping rules, prepare and read financial statements, understand the rules of international accounting standards, and use management accounting techniques for decision making.

Course contents

Learning Module I

Measuring and reporting financial position

Measuring and reporting financial performance

Accounting for limited companies

Learning Module II

Measuring and reporting cash flows

Analysing and interpreting financial statements

Relevant costs for decision making

Cost–volume–profit analysis


Learning Module III - Exercizes

Class exercizes and cases on accounting and reporting

Readings/Bibliography

Accounting and Finance: An Introduction with MyAccountingLab Access Card, 9/E Peter Atrill, Eddie McLaney

ISBN-10: 9781292204482
ISBN-13:
978-1292204482

Module I - Chapters 1, 2, 3, 4, 5
Module II - Chapters 6, 7, 8, 9, 10

Teaching methods

Slides and cases

Assessment methods

The grading system is based on a combination of written exam and assignments by team. The grading system is as follows:
- Written exam 20/30
- Team assignments 10/30

In case of students who do not attend classes, the grade will be based only on the written exam.

Teaching tools

Slides and additional material can be found at https://iol.unibo.it/

Office hours

See the website of Rebecca Levy Orelli

See the website of Cristina Gianfelici

SDGs

Decent work and economic growth Sustainable cities Responsible consumption and production

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