Class Accountancy

This course unit provides an introduction to the fundamental accounting principles applied specifically to the tourism sector. In this course, students will acquire theoretical and practical knowledge of financial accounting, including understanding key accounting records, financial statements, result analysis, and financial decision-making in the context of the tourism industry.

Not applicable

1. INTRODUCTION    1.1 Types of companies    1.2 Mission of accounting    1.3 Types of accounting    1.4 Assets and balance sheet    1.5 Limitations of accounting information 2. PROCESS OF CONSTRUCTING AND READING ECONOMIC-FINANCIAL INFORMATION TOOLS    2.1 The account    2.2 Classification and characterization of accounts    2.3 The double-entry method    2.4 Main financial statements       a) The Balance Sheet       b) Income Statement       c) Main SNC accounts used in hospitality       d) Relationship between the Balance Sheet and the Income Statement 3. USALI - UNIFORM SYSTEM OF ACCOUNTS FOR THE LODGING INDUSTRY    3.1 Philosophy and departmental structure    3.2 Criteria for grouping and handling costs    3.3 Preparation of a chart of accounts for a hotel    3.4 Classification of main costs in hospitality (assessment of the costs of products)

1. Use of Digital Tools: The use of digital tools, such as Microsoft Excel and Power BI, will be integrated into activities involving the analysis of accounting data in the tourism sector. Students will learn to analyze and interpret data using Excel for more detailed analyses. Additionally, Power BI will be utilized for creating interactive and visually appealing reports that enable comparative data analysis within the tourism sector. 2. Project-Based Learning: Autonomous work based on practical case studies will be developed throughout the course, involving the practical application of the covered concepts. 3. Multimedia Resources: Access to digital resources to complement learning outside the classroom.

HFTP, AHLA, & Global Finance Committee (2025). Uniform System of Accounts for the Lodging Industry. 12th Revised Edition. Austin: Hospitality Financial and Technology Professionals. Gomes, C., Campos, F., Lima Santos, L., & Malheiros, C. (2025). Success in hospitality industry: Evaluating performance through operating indicators. Tourism and Hospitality Management, 31(4). https://doi.org/10.20867/thm.31.4.2 Forster, Pannell, & Kerr. (1988). Trends in the Hotel Industry. Journal of Travel Research, 26(3), 46. https://doi.org/10.1177/0047287588026003118 Lima, Santos, L., Gomes, C., Faria, Lunkes, R. J., Malheiros, C. Rosa, F. S., & Nunes, C. (2016). Contabilidade de Gestão Hoteleria. ATF Lourenço, Isabel Costa, Morais, Ana Isabel, Lopes, Ana Isabel (2015). Fundamentos de Contabilidade Financeira.Lisboa: Edições Silabo Martins, Ana; Pinto, Vera e Gomes, Paulo (2022). Contabilidade Financeira na Hotelaria e na Restauração. Lisboa. Lídel