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.
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.
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).
Passing the Business Administration exam is a prerequisite.
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 Elena Lagomarsino elena.lagomarsino@unige.it, the Department's disability liaison.
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.
- Book: Marchi, “Contabilità d’impresa e valori di bilancio”, VII edition.
- Other materials available on aulaweb.
Ricevimento: ROBERTO GARELLI: Office hours are available in person or remotely by appointment, after contacting the instructor by email (roberto.garelli@unige.it). Office hours can also be arranged based on the lesson schedule. Remote office hours via Teams are possible upon request.
ROBERTO GARELLI (President)
RENATA DAMERI
FEDERICO FONTANA
Second semester
The exam is written, except in special circumstances.
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.
Ask the professor for other information not included in the teaching schedule
