- Docente: Rebecca Levy Orelli
- Credits: 10
- SSD: SECS-P/07
- Language: English
- 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
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.
Course contents
Learning Module I - Financial Accounting
Measuring and reporting
Measuring and reporting financial performance
Accounting for limited companies
Measuring and reporting cash flows
Learning Module II - Management Accounting
Analysing and interpreting financial statements
Relevant costs for decision making
Cost–volume–profit analysis
Full costing
Budgeting
Learning Module III -
Class
Readings/Bibliography
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
Teaching methods
Slides and cases
Assessment methods
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.
Teaching tools
Slides and additional material can be found at https://iol.unibo.it/course/view.php?id=22654
Office hours
See the website of Rebecca Levy Orelli
See the website of Cristina Gianfelici