OVERVIEW

From both theoretical and practical perspectives, the course covers the topics of business accounting and financial statements, with a particular focus on companies in the tourism sector.

AIMS AND CONTENT

LEARNING OUTCOMES

The course aims to provide the theoretical basis for accounting for business operations and for preparing the financial statements in accordance with the rules of the Italian Civil Code. At the application level, the main accounting and budget problems typical of the companies operating in the tourism sector are deepened.

AIMS AND LEARNING OUTCOMES

The course provides the theoretical basis for both the accounting recording of key business events and the compilation of the main parts of the financial statements. 

At the end of the course, students should be able to:

- analyse the main business operations from an accounting perspective with a view to continuing operations;

- prepare and read financial statements in accordance with Italian civil law (with specific reference to the tourism sector).

PREREQUISITES

Passing the Business Administration exam is a prerequisite.

TEACHING METHODS

Lessons, business cases, seminars with professionals

Students who have valid certification of physical or learning disabilities  and who wish to discuss possible accommodations or other circumstances regarding lectures, coursework and exams, should speak both with the instructor and with Professor Serena Scotto (scotto@economia.unige.it), the Department’s disability liaison

SYLLABUS/CONTENT

The teaching programme covers the following areas:

Accounting and accounts;  Passive cycle operations (purchase of simple and repeated productive factors and services);  Active cycle operations (sale of products and provision of services); Operations relating to the management of employee relations; Active cycle operations carried out through relationships with tour operators and travel agencies; Financing operations; Overview of foreign currency transactions; Hotel services; Preparation of financial statements in formal formats.

RECOMMENDED READING/BIBLIOGRAPHY

- Book: Marchi, “Contabilità d’impresa e valori di bilancio”, VII edition.

- Other materials available on aulaweb.

TEACHERS AND EXAM BOARD

LESSONS

LESSONS START

Second semester

Class schedule

The timetable for this course is available here: Portale EasyAcademy

EXAMS

EXAM DESCRIPTION

The exam is written, except in special circumstances.

ASSESSMENT METHODS

The learning assessment test includes accounting entries, the partial preparation of financial statements, and open-ended theoretical questions.

The exam can be taken a maximum of two times per session.

FURTHER INFORMATION

Ask the professor for other information not included in the teaching schedule