Study-unit MANAGERIAL ACCOUNTING AND REPORTING FOR TOURISM ENTERPRISES
| Course name | Economics of tourism |
|---|---|
| Study-unit Code | 20099809 |
| Location | ASSISI |
| Curriculum | Comune a tutti i curricula |
| Lecturer | Anna Lia Scannerini |
| Lecturers |
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| Hours |
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| CFU | 9 |
| Course Regulation | Coorte 2021 |
| Supplied | 2022/23 |
| Supplied other course regulation | |
| Learning activities | Caratterizzante |
| Area | Aziendale |
| Sector | SECS-P/07 |
| Type of study-unit | Obbligatorio (Required) |
| Type of learning activities | Attività formativa monodisciplinare |
| Language of instruction | Italian |
| Contents | The course addresses the issues of accounting and reporting applied to tourism companies: Hotel Companies, Tour Operators,Intermediate Travel Agencies, Professional Congress Organizer |
| Reference texts | Scannerini A.L., Rilevazioni contabili per imprese turistiche, FrancoAngeli, Milano, 2021 |
| Educational objectives | Know how to write the accounting records typical of a tourist enterprise. Know how to draw up and interpret the financial statements of a business venture |
| Prerequisites | Knowledge gained with the teachings of Business Economics |
| Teaching methods | Face-to-face lessons and practical training |
| Learning verification modality | The exam provides a written test and an oral exam. The written exam is divided into two 60 minute partial exams that the student may face in the same appeal or different appeals Each written test includes 8 practical exercises. Each question is evaluated up to 4 points. In each written test, the student reaches up to 32 points, corresponding to 30 and Lode. The first partial written test includes questions on accounting records typical for tourism companies: sales and purchases of the hotel business, direct and brokerage, sales and purchases of tour operators with and without intermediation, brokerage operations of retail travel agents, PCO sales and purchases. Personnel cost estimates and some funding and investments. The second partial written test includes questions on the formation and interpretation of the balance sheet: assessments of the main financial statement items, preparation of reporting. The oral test consists of a 15-minute discussion aimed at verifying the level of knowledge and understanding acquired by the student on the theoretical and methodological content of the program. The oral test will also allow students to communicate with the language skills and autonomous exposure organization on the same topic with theoretical content. The test is evaluated up to 32 points, and the evaluation obtained averages the evaluation of the writes for the assignment of the final exam grade |
| Extended program | The teaching tackles the typical accounting records in tourism enterprises and the financial statements.It deals with:Accounting for purchases and sales survey in hotels, tour operators, travel agencies, professional congress organizersAccounting for 74.ter VAT Finance accounting recognitionDetection accounting personnel costsPreparation of financial statement.Evaluation criteria for the financial statementsIncome statementFinancial statement preparation Cash flow statement |