CONTABILITÀ E BILANCIO DELLE AZIENDE TURISTICHE

Massimiliano VESCI CONTABILITÀ E BILANCIO DELLE AZIENDE TURISTICHE

0212700028
DIPARTIMENTO DI SCIENZE AZIENDALI - MANAGEMENT & INNOVATION SYSTEMS
BUSINESS MANAGEMENT
2015/2016

OBBLIGATORIO
YEAR OF COURSE 2
YEAR OF DIDACTIC SYSTEM 2014
SECONDO SEMESTRE
CFUHOURSACTIVITY
1060LESSONS
Objectives
CONTENT
PURPOSE, SCOPE AND METHOD OF ACCOUNTING. THE ACCOUNTS AND BOOKS REQUIRED IN TOURIST COMPANY. SOURCES OF FUNDING IN TOURIST COMPANY. ECONOMIC INVESTMENTS IN TOURIST COMPANY. ECONOMIC AND FINANCIAL DYNAMICS IN TOURIST COMPANY. THE WRITING OF OPENING AND CLOSING OF ACCOUNTS IN TOURIST COMPANY. THE FINANCIAL STATEMENTS.

KNOWLEDGE AND UNDERSTANDING
TO ACQUIRE THE CAPACITY OF INTERPRETING ACCOUNTING FOR KEY MANAGEMENT OPERATIONS IN ORDER TO UNDERSTAND THE TERMS OF REPRESENTATION IN BUDGET.

APPLYING KNOWLEDGE AND UNDERSTANDING
INTRODUCE STUDENTS TO UNDERSTAND THE DYNAMICS OF VALUES ORIGINATED FROM MANAGEMENT.

JUDGEMENT
ABILITY TO MAKE FIRST ASSESSMENTS OF ACCONTING.

COMMUNICATION SKILLS
ABILITY TO SUBMIT AND COMMUNICATE IN A WORKING CONTEXT ACCOUNTING AND STATEMENT.

LEARNING SKILLS
ABILITY TO ANALYZE THE KEY MANAGEMENT OPERATIONS AND FINANCIAL AND REPRESENT THEM.
Prerequisites
BUSINESS ECONOMY
Contents
DATA PROCESSING,
DETECTION ELEMENTARY, SECTIONAL AND SYSTEMATIC
ACCOUNTING METHODS. OPENING SCRIPTURES IN THE TOURIST COMPANY.
SYSTEMATIC SCRIPTURES IN THE TOURIST COMPANY.
THE FINANCIAL AND ECONOMIC STATEMENTS.
MORE INFORMATIONS WILL BE GIVEN DURING THE COURSE
Teaching Methods
FRONTAL LESSONS. SEMINARS.
Verification of learning
TEST. DISCUSSION AND COLLOQUY.
Texts
A. TOMMASETTI, M. BISOGNO, CONTABILITÀ E BILANCIO D’IMPRESA. IL SISTEMA SCRITTURALE DELLE FONTI E DEGLI IMPIEGHI, FRANCO ANGELI, 2014 (RISTAMPA AGGIORNATA DELLA TERZA EDIZIONE).
IN ALTERNATIVA:
PISANI M. , LE RILEVAZIONI CONTABILI PER IL BILANCIO D’ESERCIZIO, F. ANGELI, MILANO, ULTIMA EDIZIONE

ADDITIONAL INFORMATION AND SUPPLEMENTAL READINGS WILL BE SHOWN BY PROFESSOR AT THE BEGINNING OF THE COURSE
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