FINACIAL ACCOUNTING I

Course Information
TitleΧΡΗΜΑΤΟΟΙΚΟΝΟΜΙΚΗ ΛΟΓΙΣΤΙΚΗ Ι / FINACIAL ACCOUNTING I
Code03ΥΒ02
FacultySocial and Economic Sciences
SchoolEconomics
Cycle / Level1st / Undergraduate
Teaching PeriodWinter/Spring
CoordinatorCharalampos Spathis
CommonNo
StatusActive
Course ID100000695

Class Information
Academic Year2018 – 2019
Class PeriodWinter
Faculty Instructors
Weekly Hours4
Class ID
600123082
Course Type 2016-2020
  • Scientific Area
  • Skills Development
Course Type 2011-2015
Specific Foundation / Core
Mode of Delivery
  • Face to face
Digital Course Content
Erasmus
The course is also offered to exchange programme students.
Language of Instruction
  • Greek (Instruction, Examination)
  • English (Examination)
Learning Outcomes
Accounts transactions, income statement, balance sheet
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 an international context
  • Work in an interdisciplinary team
Course Content (Syllabus)
The purpose and nature of accounting. The functions of an accounting system. Generally accepted accounting principles. Accounting as the basis for business decisions The balance sheet. The concept of the business entity. Assets. Liabilities. Owner’s equity. The accounting equation. Effects of business transactions upon the balance sheet. Recording changes in financial position. The rote of accounting records. The ledger. The Journal. The trial balance. The accounting cycle. Measuring business income. Adjusting entries. Financial statements. Closing the temporary accounts.
Keywords
Accounts, income statement, balance sheet
Educational Material Types
  • Notes
  • Book
Use of Information and Communication Technologies
Use of ICT
  • Use of ICT in Course Teaching
  • Use of ICT in Communication with Students
Course Organization
ActivitiesWorkloadECTSIndividualTeamworkErasmus
Lectures166
Tutorial13
Exams2
Total181
Student Assessment
Description
Exams at the end of semester
Student Assessment methods
  • Written Exam with Short Answer Questions (Formative, Summative)
  • Written Exam with Problem Solving (Formative, Summative)
Bibliography
Course Bibliography (Eudoxus)
1. Α. Τσακλάγκανος, Χ. Σπαθής, Χρηματοοικονομική Λογιστική σύμφωνα με τα Διεθνή Λογιστικά Πρότυπα, εκδ. Αφοί Κυριακίδη Α.Ε., Θεσσαλονίκη 2015. 2. Α. Μπάλλας, Δ. Χέβας, Χρηματοοικονομική Λογιστική, εκδ. Γεωργία Μπένου, Αθήνα 2009. Κωδικός Βιβλίου στον ΕΥΔΟΞΟ: 12635127. 3. ΕNeedles B., Marian P., Εισαγωγή στη Λογιστική, Έκδοση: 12η έκδ./2016, Εκδότης: BROKEN HILL PUBLISHERS LTD, Κωδικός Βιβλίου στον Εύδοξο: 50662467.
Last Update
04-02-2018