Accounting is a technique that is responsible for quantifying, measuring and analyzing the economic and financial reality of companies. Its purpose is to provide the information, previously registered, in a systematic way so that users can make their decisions and, although the bases on which the accounting is based are unique for all companies, there are particularities in tourism organizations that will be taken into account in this matter.
There is no doubt that the professional development of a Graduate in Tourism usually involves occupying managerial positions such as heads of companies or organizations related to the tourism sector. Therefore, one of its main functions will be to make decisions based on accounting information and therefore, it is necessary to master accounting terminology, know the accounting registration process and understand the methodology for preparing and interpreting the annual accounts. From this perspective, the objectives of the subject are the capture and elaboration of information, derived from the economic activity carried out by tourist companies, as well as the analysis of the patrimony, the financial situation and the results obtained in accordance with the regulations. current accounting.
As it is an introductory subject, for its follow-up, no special prior knowledge is needed. This first subject of the Accounting module / subject is carried out from the perspective of external accounting and, consequently, indirectly, has implications, in other subjects of other modules that use concepts that are taught in it.