CODE 83760 ACADEMIC YEAR 2025/2026 CREDITS 9 cfu anno 2 SCIENZE DEL TURISMO: IMPRESA, CULTURA E TERRITORIO 9912 (L-15) - IMPERIA SCIENTIFIC DISCIPLINARY SECTOR SECS-P/07 LANGUAGE Italian TEACHING LOCATION IMPERIA SEMESTER 2° Semester PREREQUISITES Propedeuticità in ingresso Per sostenere l'esame di questo insegnamento è necessario aver sostenuto i seguenti esami: TOURISM SCIENCES:TERRITORY, CULTURE AND BUSINESS 9912 (coorte 2024/2025) BUSINESS ADMINISTRATION 41139 2024 TEACHING MATERIALS AULAWEB OVERVIEW Course description The course focuses on financial accounting, with particual regard to double-entry book-keeping and financial statement preparation. 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. 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 RECOMMENDED READING/BIBLIOGRAPHY - Book: Marchi, “Contabilità d’impresa e valori di bilancio”, V edizione, 2013. - Book: Quagli, “Bilancio di Esercizio e principi contabili”, VI edizione, 2013. - Other materials available on aulaweb. TEACHERS AND EXAM BOARD ROBERTO GARELLI Ricevimento: To be defined on the basis of the time schedule of the lessons. Remote office hours for students will be also possible on the teams channel on demand. (roberto.garelli@unige.it) LESSONS LESSONS START Sem: I 19 sept. 2016 - 15 dec. 2016 Class schedule The timetable for this course is available here: Portale EasyAcademy EXAMS ASSESSMENT METHODS There is a written assessment aimed at verifying the understanding of the key theoretical concepts and at testing the ability to record operations according to a double-entry system and to prepare financial statements through exercises. Students can also choose to have an additional oral assessment FURTHER INFORMATION Attendance Not compulsory Agenda 2030 - Sustainable Development Goals Quality education Gender equality Decent work and economic growth
