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Course description

Competencies and objectives


Course context for academic year 2021-22

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.



Course content (verified by ANECA in official undergraduate and Master’s degrees)

General Competences acquired at University of Alicante (CGUA)

  • CGUA2 : Be able to use basic ICT tools at user level.


Specific Competences (CE)

  • CE14 : Understand the legal framework regulating tourist activities.
  • CE9 : Analyse, synthesise, and critically summarise the net worth financial information of tourist organisations.




Learning outcomes (Training objectives)

No data



Specific objectives stated by the academic staff for academic year 2021-22

The main objective of Financial Accounting in this course is to initiate the student in the general aspects of accounting language, so that he knows the general outlines of the most relevant annotations, in order to know how to elaborate and interpret informative statements that synthesize the process accounting for informed business decision making. Specific:
1. Know the fundamentals of accounting theory and technique.
2. Know and understand the general aspects of accounting language.
3. Know and apply the PGC and PGC for SMEs.
4. Know the applications and usefulness of accounting information.
5. Know and apply the economic-financial reality to the accounting cycle and know its usefulness as an information system for decision-making
6. Identify the economic facts from real commercial documents and represent them in accounting
7. Analyze business dynamics and its impact on its environment
8. Initiate decision-making based on the data analyzed.




Code: 23523
Lecturer responsible:
Credits ECTS: 6,00
Theoretical credits: 1,60
Practical credits: 0,80
Distance-base hours: 3,60

Departments involved

    Theoretical credits: 1,6
    Practical credits: 0,8
    This Dept. is responsible for the course.
    This Dept. is responsible for the final mark record.

Study programmes where this course is taught