CONTABILITA' E BILANCIO - I MODULO
The objectives of the course is mainly to acquire knowledge of companies, in particular general accounting, and the theoretical accounting, the preparation of financial statements in accordance to the national legislation and with the OIC ( Italian Accounting Organization). In depth sectoral learning allows you to have an external informative interpretation of tourism business.
The prerequisites for attending the course are mainly accounting and financial reporting , which are related to having passed having the Business Administration course, An essential prerequisite for attending the Accounting and Financial Statement course is the knowledge of business systems, and management and planning systems.
The analysis of values. The double entry method , account, accounting systems, analysis and preparation of charts of account. The recording of goods and services tax, sales, payroll, accounts receivable and accounts payable, financial operations. The accounting of adjustment records: direct and indirect amortization, inventories; accruals and deferrals; capitalizations; cost and risk accounts; emitting and issuing of invoices; bank interests; taxation; opening and closing closures ; the use of funds; the operation budget used for publication: objectives, assumptions, standards and regulatory documents. The principles of statutory assessment. Balance sheet items: Intangible assets, tangible assets, inventories, receivables, financial assets, foreign currency exchange , net assets, provisions for risks and expenses and severance pay, debts. The national accounting standards, cash flow statement, accounting notes, operating reporting, in depth sectoral on tourism business.
1. L.Marchi ( a cura di ): “Contabilità d’impresa e valori di bilancio”, Giappichelli Torino 2013 V° Edizione;
2. A.Quagli: “Bilancio d’esercizio e principi contabili”, Giappichelli Torino 2015 VII° Edizione;
3. Teaching materials provided by Professor