| CODE | TRS2261 | |||||||||
| TITLE | Accounting Systems in Tourism and Heritage Sectors | |||||||||
| UM LEVEL | 02 - Years 2, 3 in Modular Undergraduate Course | |||||||||
| MQF LEVEL | 5 | |||||||||
| ECTS CREDITS | 4 | |||||||||
| DEPARTMENT | Tourism Management | |||||||||
| DESCRIPTION | The unit will cover a number of accounting systems used in the tourism and heritage sectors, at a micro and macro levels. In particular it will cover Tourism Satellite accounts (where finances and economics interact) and the different accounting practices used in the hospitality and heritage sectors. This unit will also introduce the student to the methodologies of feasibility studies and cost benefit analysis and how to asses the physical, economic and social impacts of tourism activities. Study-unit Aims To familiarise students with the various accounting systems and practices used in the tourism and heritage sectors. Learning Outcomes 1. Knowledge & Understanding: By the end of the study-unit the student will be able to: - Understand how tourism statistics are related to economic impact - Understand the relationship between tourism, finances, accounts and economic impacts - Measure economic impact and economic activity in financial terms - Understand the basics of feasibility studies and cost benefit analysis 2. Skills (including transferable [generic] skills): By the end of the study-unit the student will be able to: - Demonstrate the effective use of financial and accounting skills as applied to the tourism and heritage industry - Infer the economic impact of an activity - Conduct a simple feasibility and cost benefit analysis Main Text/s and any supplementary readings Various case studies |
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| RULES/CONDITIONS | Before TAKING THIS UNIT YOU MUST TAKE EMA1314 | |||||||||
| STUDY-UNIT TYPE | Lecture, Independent Study, Project and Tutorial | |||||||||
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The University makes every effort to ensure that the published Courses Plans, Programmes of Study and Study-Unit information are complete and up-to-date at the time of publication. The University reserves the right to make changes in case errors are detected after publication.
The availability of optional units may be subject to timetabling constraints. Units not attracting a sufficient number of registrations may be withdrawn without notice. It should be noted that all the information in the description above applies to study-units available during the academic year 2025/6. It may be subject to change in subsequent years. |
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