90052 - TOURISM ACCOUNTING

Conoscenze e abilità da conseguire

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.

Contenuti

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

Testi/Bibliografia

Testi/Bibliografia

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

Metodi didattici

Slides and cases

Modalità di verifica e valutazione dell'apprendimento

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.

Strumenti a supporto della didattica

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

Orario di ricevimento

Consulta il sito web di Rebecca Levy Orelli

Consulta il sito web di Cristina Gianfelici