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First Semester 
Teaching style
Lingua Insegnamento

Informazioni aggiuntive

Course Curriculum CFU Length(h)


The teaching course gives students scientific and practical knowledge of enterprises administration. The course focuses particularly on enterprises of which studies the management dynamics as well as their impact on two main business administration measures, i.e. equity and income. With regard to these measures, the central goal of the course is to provide students the necessary skills to:
• record and measure the main management operations through financial accounting;
• Preparing and studying the primary accounting documents (Income Statement and Balance Sheet).
Nonetheless, lectures are taught within the program in Economics and Management of Tourism Services, special attention is then deserved to tourism science in an economic perspective.
In line with the Dublin Descriptors, the learning skills acquired at the end of the course can be classified as follows:
1) Knowledge and understanding:
The student will acquire the fundamental knowledge regarding:
a. the characteristics of the economic entities and the main theories on their operation;
b. the different management operations and the related figures;
c. financial accounting book keeping techniques and general purpose financial reporting;
The course will enable the student to understand the nature of the single items reported in the financial reports, as well as the business general financial performance and position.

2) Applying knowledge and understanding:
Through the knowledge acquired, the student will be able to:
a. record the main management operations using the double entry bookkeeping method, to determine the operating income and the related working capital and to prepare the Income Statement and Balance Sheet.
b. carry out simple economic evaluations with regard to the costs incidence on business' incomes and to the effects of management operations on financial flows.
3) Making judgments:
Through the knowledge gained, the student will be able to identify and interpret the key variables necessary for making judgments concerning business organizations general equilibrium

4) Communication skills:
The student will be able to address the discussion of topics covered during the course using the technical language necessary to effectively describe different organizations' realities and events.

5) Learning skills:
The student will be able to undertake further study, also independently, in the field of financial accounting and more generally in the field of business administration.


Students attending the course are expected to possess:
- Italian reading comprehension skills (essential)
- mathematical skills allowing to understand business calculus (important)
- logic skills that allow the systematization of the studied topics (important)


1. Business entity economics (2 hours)
2. Tourism phenomenon and the tourism sector. Tourism demand and supply, specifically hotels and other tourism services. SDGs of the UN Agenda 2030. The notion of tourism destination (4 hours).

3. Business entities: economic activity, objects, main actors (4 hours)
4. Business activity and management (2 hours)
5. Firms main running activities: financing, factors of production, acquisition, production and utility making, selling (7/8 ore)
6. Income and equity in enterprises (3 hours)
7. Basic business mathematics (4 hours)
8. Information systems and double entry bookkeeping (29 hours)
9. Production cost analysis and measurement (3 hours)
10. Revenues and profitability. The revenue management system in the hospitality industry (4 hours).
11. Business economics general equilibrium and decisions rationale in private and public economic entities. Basic corporate governance concepts (3 hours)
12. Financial management: particularly capital needs and cash-flow generation (4 ore)
13. Basic concepts in organisation, planning, programming and controlling (2 hours)

Teaching Methods

The course is scheduled for 72 hours in which time both theoretical and practical lectures are held. Moreover, extra-time tutorship is provided mainly to support students in developing their accounting skills. All teaching materials are available for download on the teacher web page in the teaching materials section.
Teaching activities will be delivered mainly in presence, integrated and “augmented” with online strategies, in order to guarantee its use in a innovative and inclusive way.

Verification of learning

Learning is assessed through a written and oral test which consists of three parts:
1) a first part seeks to verify the acquisition by the student with the knowledge concerning theoretical basic concepts (Part A) through a set of multiple choice questions (assessment of knowledge and understanding);
2) a practical part (Part B) aimed at testing the student's ability to apply theoretical knowledge concerning book keeping and business calculation. This capability is checked by carrying out exercises which are similar to those carried out during the teaching course (assessment of ability to apply knowledge and understanding);
3) a part aimed at deepening the assessment of the knowledge and understanding of the topics covered in the course, as well as at assessing the communication skills and the student's autonomy of judgment (Part C).
Each part of the test is evaluated with a score ranging from 0 to 30. In order to pass the exam, students must obtain a grade not less than 18 in each of three parts of the test. The final grade is equal to the average of the marks obtained in each single part of the test.
The final score is:
- 18/30 for the student who proves the ability in double entry bookkeeping and preparation of the income statement and balance sheet, as well as a sufficient level of knowledge concerning the basic topics;
- 30/30, eventually cum laude, for the student who demonstrates not only to have acquired a perfect knowledge of the subjects covered during the course - through a dissertation characterised by mastery of language, including the technical one - but also the ability to systematise in a logical and coherent manner the acquired knowledge.
For students who attend classes there is the possibility to take the written and oral test in two parts - the first during the half-term interruption and the second at the end of the term. Passing both written/oral exams allows students to obtain a grade, which is equal to the average of the grades obtained in the two above mentioned tests.
Exam changes following the COVID-19 emergency.
The final exam will be structured as follows, in the form of an online interview:
1. One or more mandatory response test batteries
2. Open-ended questions
The test timetable will be communicated via Esse3 for each enrolled student.
Students must verify that their "" email is entered in the ESSE3 system. This makes it easier to access the "channels" of the Teams software during the exam tests


• Pavan, L’amministrazione economica delle aziende, Giuffrè, chap. I-II, par. 2.1-III (except for: appendix 3.A and par. 3.9-3.10-3.11)-IV-VII except for par 7.3-7.4.4-7.4.5.

• P. Modica, La contabilità per la direzione nelle imprese alberghiere, Giuffrè, chap. 1, par. 1.1.-1.2.;chap. 2, par. 2.1. and 2.2.; chap.3, par. 3.1.-3.2.-3.3.

• P. Modica, Analisi economiche per le aziende turistiche, Aracne, Roma. chap. I; chap. IV par. 4.6-4.6.1-4.6.2

More Information

Other information will be provided during lectures.

Questionnaire and social

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