SPECIAL TOPICS IN ACCOUNTING

Course Information
TitleΕΙΔΙΚΗ ΛΟΓΙΣΤΙΚΗ / SPECIAL TOPICS IN ACCOUNTING
Code12ΥΖ04
FacultyEconomic and Political Sciences
SchoolEconomics
Cycle / Level1st / Undergraduate
Teaching PeriodWinter
CoordinatorDimitrios Kousenidis
CommonYes
StatusActive
Course ID600000320

Programme of Study: UPS School of Economics (2013-today)

Registered students: 329
OrientationAttendance TypeSemesterYearECTS
OIKONOMIASSpecial Election746
DIOIKĪSĪ EPICΗEIRĪSEŌNCompulsory Course belonging to the selected specialization (Compulsory Specialization Course)746

Class Information
Academic Year2016 – 2017
Class PeriodWinter
Faculty Instructors
Weekly Hours4
Class ID
600035329
Mode of Delivery
  • Face to face
Digital Course Content
Language of Instruction
  • Greek (Instruction, Examination)
Learning Outcomes
Te course introduces students to accounting for legal entities. On completio of the course students should be able to understand the aaccounting aspects concerning the formation of corporations,the issue of new securities, the distribution of dividends, mergers and acquisitions and the termination of corporations. Moreover, students should be able to understand differences in accounting for tax purposes and for informational purposes under IFRS.
General Competences
  • Apply knowledge in practice
  • Retrieve, analyse and synthesise data and information, with the use of necessary technologies
  • Adapt to new situations
  • Make decisions
  • Work autonomously
  • Work in teams
  • Work in an interdisciplinary team
  • Design and manage projects
  • Advance free, creative and causative thinking
Course Content (Syllabus)
Legal, economic and accounting aspects of Corporations. The various legal forms of corporations. The specifics of accounting treatment for the various forms of corporations. Introduction to the Greek General Accounting Plan and to the IFRS. Taxation.
Keywords
Variouw forms of corporations, Greek General Plan of Accounts, IFRS.
Educational Material Types
  • Book
Course Organization
ActivitiesWorkloadECTSIndividualTeamworkErasmus
Lectures1665.9
Exams20.1
Total1686
Student Assessment
Student Assessment methods
  • Written Assignment (Formative)
  • Written Exam with Problem Solving (Formative)
Bibliography
Course Bibliography (Eudoxus)
Χρήστος Νεγκάκης¨Λογιστική Εταιριών, Εκδόσεις Σοφία.
Last Update
19-04-2016