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

Introduction to accounting

Part One FINANCIAL ACCOUNTING
Measuring and reporting financial position
Measuring and reporting financial performance
Accounting for limited companies
Measuring and reporting cash flows
Analysing and interpreting financial statements

Part Two MANAGEMENT ACCOUNTING
The relevance and behaviour of costs
Full costing
Budgeting

Testi/Bibliografia

Accounting and Finance for Non-Specialists 11th edition, Peter Atrill and Eddie McLaney ©2019 Pearson, chapters 1-9. 

Metodi didattici

Slides and cases

Modalità di verifica e valutazione dell'apprendimento

The grading system is based on a written exam.

Grade rejection rule
Students can reject the grade obtained at the exam once. To this end, he/she must email a request to the instructor within the date set for registration. The instructor will confirm reception of the request within the same date.

Integrated courses with partial exams
Rejection is intended with respect to the whole exam, whose grade is the average of the grades obtained in the two mid-terms. If the grade is rejected, the student must retake the full exam (consisting of both parts). The only grade that can be rejected without any communication from the student is the one of the first mid-term: in this case the student can either take the second mid-term (equivalent to accepting the mid-term) or sit the full exam (equivalent to rejecting the mid-term, thus automatically losing the grade obtained in the first mid-term).

Students sitting the first mid-term can take the second mid-term on the first examination date set for the full exam, right at the end of the integrated course, or on the following call. A student can sit the second mid-term only once; if he/she fails or rejects the grade obtained, he/she will have to resit the full exam and will lose the grade obtained in the first mid-term.

Strumenti a supporto della didattica

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

Orario di ricevimento

Consulta il sito web di Rebecca Levy Orelli

Consulta il sito web di Cristina Gianfelici