Degree | Type | Year |
---|---|---|
2500894 Tourism | OB | 3 |
You can view this information at the end of this document.
There are no prerequisites
TOPIC 1. Organizations, management and accounting
TOPIC 2. Costs: Concept, Terminology and classification
TOPIC 3. Costing of Products and Services
TOPIC 4. Income effects of alternative costing methods
TOPIC 5. Standard Cost: Concept, components and calculation
TOPIC 6: Planning, Budgets and budgetary control
TOPIC 7. Budgetary Controland Variance Analysis
Title | Hours | ECTS | Learning Outcomes |
---|---|---|---|
Type: Directed | |||
Practical exercises and case solutions | 30 | 1.2 | 1, 3, 4, 5, 7, 11, 12 |
Theoretical and practical classes | 35 | 1.4 | 2, 4, 6, 10, 11 |
Type: Supervised | |||
Tutorials | 25 | 1 | 2, 6, 11 |
Type: Autonomous | |||
Practical exercises and case solutions | 20 | 0.8 | 1, 2, 3, 5, 6, 7, 8, 9, 10, 12 |
Preparation of exercises | 10 | 0.4 | 1, 2, 3, 5, 6, 7, 8, 9, 10, 12 |
Study (test ans exam preparation) | 15 | 0.6 | 1, 2, 3, 4, 5, 6, 7, 8 |
2. Methodology of the practical part of the course: Preparation and class-based presentation of case studies related to theoretical explanations. This exercises and cases are based on analysis of activities of the companies
3. Methodology of the out class learning part of the course (Campus Virtual): The Campus Virtual platform will be used to share information and alternative media in the classroom between students and teacher. Campus Virtual will contain the profile of the course, additional theoretical material in digital from, cases and exercises, links to websites, etc.
Annotation: Within the schedule set by the centre or degree programme, 15 minutes of one class will be reserved for students to evaluate their lecturers and their courses or modules through questionnaires.
Title | Weighting | Hours | ECTS | Learning Outcomes |
---|---|---|---|---|
Periodical Control 1 | 35% | 2.5 | 0.1 | 1, 2, 5, 6, 7 |
Periodical Control 2 | 35% | 2.5 | 0.1 | 1, 2, 5, 6, 7 |
Practical activities | 30% | 10 | 0.4 | 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 |
This subject will be evaluated as follows:
Continuous assessment:
1. Practical activities (40% of the final grade): Completion and presentation of class discussed exercises and cases,handed-in within the established deadline.
2. Periodical controls: 2 (two) or more exams based on the theoretical materials. This will represent 60% of the final grade.
The exercises and cases will be collected by the instructors during the course, typically during the practical class sessions.
The partial exams can be theoretically oriented (conceptual questions) or have a more practical nature (calculation problems). Some of the exam questions will provide multi-choice answers and others will be open ended.
To approve the subject it is necessary to obtain a score above 5 (five) in average (practical activities and periodical control).
If students do not obtain a minimum grade of 5 through the continuous evaluations shown above, theycan take a final exam. The final exam takes place according to the calendar of the academic activities, which is reported in students’ guide or in the web of the school. The grade of the final exam will be the 100% of the final grade.
Single Assessment:
The students who have request the single assessment in the periods established in the academic-administrative calendar, have the option to directly take the exam of Unique evaluation (theoretically and practical exam). The grade of the single assessment will be the 100% of the final grade.
Students with a grade between 3,5 and 4,9 in the single assessment will have the chance to reassessment the exam, according to the calendar of the academin activities, wich is reported in students' guide or in theweb of the school. If these students pass the reassessment exam, their final grade will be 5.
The grade for the subject will be NOT EVALUABLE when the student attends less than half of the assessment activities and/or does not attend the final exam.
Required textbook
Bhimani A, Horngren CT, Datar SM and Rajan M. (2019). Management and Cost Accounting, Edition 7th.; Pearson Editorial.ISBN: 9781292232669.
Del Campo Moreno, Paloma; Parte Esteban, Laura (2019). Contabilidad de costes para la gestión de empresas turísticas, Editorial Sanz y Torres. ISBN:9788417765514
Schuster, Peter, Mareike Heinemann, and Peter Cleary (2021). Management Accounting / Peter Schuster, Mareike Heinemann, Peter Cleary.Cham, Switzerland: Springer.
Additional readings
Asociación española de contabilidad y administración de empresas. La contabilidad de gestión. Serie de principios de contabilidad de gestión. AECA.
Anthony RN, Hawkins DF and Merchant KA. Accounting: Text and cases. McGraw-Hill.
Dobson, L.R & Hayes, D.K. Managerial Accounting for the Hospitality Industry, Ed. Wiley. E-Book:
Drury, C. Management and Cost Accounting. Thomson Learning.
Drury, C. Management Accounting for Business Decisions. Thomson Learning.
Hilton, RW. Managerial Accounting. McGraw Hill.
Horngren CT, Foster G, Datar S. (2012).Cost Accounting: A Managerial Emphasis.Pearson Education
Specific software not required
Name | Group | Language | Semester | Turn |
---|---|---|---|---|
(TE) Theory | 1 | Catalan/Spanish | first semester | morning-mixed |
(TE) Theory | 2 | English | first semester | morning-mixed |