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  2. We are a group of twenty students working together in a tourist company.The aim is to help the youngsters to acquaint themselves with the working world and be able to manage and create work in the tourist industry.Here you will find the following:the simulation of the constitution of the tourist industry;the organization chart indicating the duty of every single partner;the revenue taxes for the constitution of the society while running it;the tax account for the economy – budget of the company and taxes due


  4. SETTING UP THE COMPANY Four groups of five students each will work together to launch the tourist company as a legal workers cooperative. Each group has issued the Act of partnership to run the travel agency “Dreams Travel Society “The head office is in Augusta (SR), at n.110 Via Principe Umberto. The mutual aim is to obtain the continuity of the working conditions in the best economical, social and professional manner. The social capital is of unlimited shares of the value of € 500,00 each. After having edited the partnership deed, the rules for admission requirements were set. Costs that have to be supported by the company for the Act of partnership by a public act have been taken into consideration.

  5. ORGANISATION CHART The organizational structure of the company has been defined in order to properly qualify the competence and limits of each role. The Act of partnership has been done according to the principles, specialization and division of the work.

  6. GENERAL MANAGEMENT Puts into effect the decisions taken by directive organs executing the company’s operation. The General Managements is divided into: Sales Management, who is responsible for marketing, public relations, advertising, sales and customer care. Finance Management, dealing with the relations between partners, with the banks, loans and finance investments. Administrative Management, who takes care of the company’s accounts, revenue statements, balance and relations with the trade unions.

  7. ASSEMBLY OF PARTNERSDefines the general line of the company’s strategy and it is formed by all the partners. TRADE UNION Controls the actions of the administrative organ and the observation of the law and the Statutory Declaration BOARD OF DIRECTORS Puts into effect the general lines in programmes of action and of which it is composed.

  8. TAX FULFILMENT The tax fulfilments were: ► Opening of the Partita IVA ► Registration with the Chamber of Commerce (Companies Registration Office) ► Registration INPS ► Registration INAILWith regards to the opening of the VAT entry Mod.A96 was issued indicating the social name, office, code and other descriptions, date of the legal representative Elena Manganaro and other detailsAs for the registration at the Chamber of Commerce the drawing-up has been made by a notary. Registration at INAIL and INPS of the partners had been analysed. In fact the rules on the Articles of Association have been applied to the company’s working partners.

  9. FULFILMENT OF ACCOUNTS, ADMINISTRATIVE AND TAX ACCOUNTS In the last part the accounts register has been opened to comply with the VAT purposes. Various documents have been issued such as sales invoices and receipted invoices, sales register, daily register and settlement of VAT. Functionality of accounts for the recording of data to determine the operation of the functional patrimony dividing the accounts in financial accounts and economic accounts.We have drawn the journal and the ledger, and we issued the Income and Economic Accounts to determine the financial result.The taxes – IRES and IRAP – the Modello Unico and Income Tax returns have been issued according to the profit and loss account.