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78353 - FINANCIAL ACCOUNTING AND REPORTING IN TOURISM

Anno Accademico 2018/2019

  • Docente: Rebecca Levy Orelli
  • Crediti formativi: 10
  • SSD: SECS-P/07
  • Lingua di insegnamento: Inglese
  • Moduli: Rebecca Levy Orelli (Modulo 1) Rebecca Levy Orelli (Modulo 2) Cristina Gianfelici (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

Measuring and reporting financial position

Measuring and reporting financial performance

Accounting for limited companies

Measuring and reporting cash flows

Learning Module II

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 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
Module II - Chapters 6, 7, 8, 9, 10 or 11

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 can be found at https://iol.unibo.it/course/view.php?id=22654 

Orario di ricevimento

Consulta il sito web di Rebecca Levy Orelli

Consulta il sito web di Cristina Gianfelici