- Docente: Rebecca Levy Orelli
- Crediti formativi: 10
- SSD: SECS-P/07
- Lingua di insegnamento: Inglese
- Moduli: Rebecca Levy Orelli (Modulo 1) Epameinondas Katsikas (Modulo 2) Beatrice Scappini (Modulo 3)
- Modalità didattica: Convenzionale - Lezioni in presenza (Modulo 1) Convenzionale - Lezioni in presenza (Modulo 2) Convenzionale - Lezioni in presenza (Modulo 3)
- Campus: Rimini
- Corso: Laurea in Economia del turismo (cod. 8847)
Conoscenze e abilità da conseguire
This course aims to introduce students to accounting and prepare them to deal effectively with this subject in the international tourist sector. To that end, we will focus on International Financial Reporting Standards (IFRS) that are adopted by the European Union (EU), emphasizing the usefulness of Financial Reporting. 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. Finally students will be introduced to the concepts of Managerial Accounting.
Contenuti
Learning Module I - Financial Accounting
Prof. Rebecca L. Orelli (course leader)
Measuring and reporting financial position
Measuring and reporting financial performance
Accounting for limited companies
Measuring and reporting cash flows
Learning Module II - Management Accounting
Prof. Epameinondas Katsikas
Analysing and interpreting financial statements
Relevant costs for decision making
Cost–volume–profit analysis
Full costing
Budgeting
Learning Module III - Exercizes
Class exercizes and cases on financial and management accounting and reporting
Testi/Bibliografia
Accounting and Finance: An Introduction with MyAccountingLab Access Card, 8/E Peter Atrill, Eddie McLaney
ISBN-10: 1292088370 • ISBN-13: 9781292088372
Module I - Chapters 1, 2, 3, 4, 5, 6Module II - Chapters 7, 8, 9, 10, 11, 12 and 13
Metodi didattici
Slides and cases
Modalità di verifica e valutazione dell'apprendimento
Grading will be based on a combination of written exam and exercises by team. The grading percentages are as follows:
- Written exam 60%
- Team exercizes 40%
In case of non-attending students, grading will be based only on the written exam.
Strumenti a supporto della didattica
Slides and additional material
https://elearning-cds.unibo.it/course/view.php?id=11824
Orario di ricevimento
Consulta il sito web di Rebecca Levy Orelli
Consulta il sito web di Epameinondas Katsikas
Consulta il sito web di Beatrice Scappini