Unit BUSINESS ADMINISTRATION
- Course
- Tourism economics and management
- Study-unit Code
- 20001809
- Location
- ASSISI
- Curriculum
- In all curricula
- Teacher
- Anna Lia Scannerini
- Teachers
-
- Anna Lia Scannerini
- Hours
- 63 ore - Anna Lia Scannerini
- CFU
- 9
- Course Regulation
- Coorte 2023
- Offered
- 2023/24
- Learning activities
- Base
- Area
- Aziendale
- Academic discipline
- SECS-P/07
- Type of study-unit
- Obbligatorio (Required)
- Type of learning activities
- Attività formativa monodisciplinare
- Language of instruction
- Italian
- Contents
- The course introduces the science of business economics and aims to develop the attitudes and the skills to understand the functioning of the enterprises and to know their main features and to learn a technical language for the business processes.
- Reference texts
- Scannerini A.L., Rilevazioni contabili per le imprese turistiche, FrancoAngeli, Milano, 2022
Slide a cura della docente - Educational objectives
- Main knowledge acquired will be:
Basic elements of the enterprises and their main features.
Accounting rules and practices
The main abilities will be:
Analysis of business phenomena
Use of accounting method - Prerequisites
- This is an exam of the first year; so preliminary knowledges are not requested
- Teaching methods
- Face-to-face lessons and practical training
- Other information
- Optional but strongly advised
- Learning verification modality
- The exam includes a written test and an oral test. The written test is divided into two partial tests, lasting 60 minutes, which the student can take in the same exam session or in different sessions. Each written test includes 8 practical exercises. Each question is evaluated up to 4 points. In each written test the student therefore obtains up to 32 points, corresponding to 30 cum laude.
The exam includes a written test and an oral test. The written test is divided into two partial tests, lasting 60 minutes, which the student can take in the same exam session or in different sessions. Each written test includes 8 practical exercises. Each question is evaluated up to 4 points. In each written test the student therefore obtains up to 32 points, corresponding to 30 cum laude. The first partial written test includes questions on tourism companies and enterprises, economic entity and legal entity, qualitative and quantitative analysis of capital, analysis of management and income formation process, cost analysis, economic and financial balance.
The second partial written test includes questions on the principles of bookkeeping, on the recognition of financing, purchase and sale transactions, on the settlement entries, closing and reopening of accounts. The oral test consists of a discussion lasting about 15 minutes, aimed at verifying the level of knowledge and understanding achieved by the student on the theoretical and methodological contents indicated in the programme. The oral test will also allow to verify the student's communication skills with language properties and autonomous organization of the presentation on the same topics with a theoretical content. The test is evaluated up to 32 points, and the evaluation obtained is averaged with the evaluation of the writings for the assignment of the final exam grade. The written tests can be addressed during the course on dates scheduled in the calendar. - Extended program
- The business phenomenon: business and enterprise, analysis of the characteristics of the main tourism businesses and enterprises, business entities, business-environment relationships, with reference to tourism.
The capital production factor, qualitative analysis, quantitative-monetary analysis.
Business purpose
The economic administration:
The organization.
Management, income, cost and revenue analysis, the evaluation process, the economic and financial balance, the economic value of the capital.
First accounting records. Financing, purchases, sales. Influence of VAT on purchase and sale surveys.
Adjustment writings. Determination of operating income. General accounting records. Reopening of accounts and use of suspended items