FINANCIAL ACCOUNTING II

Course Information
TitleΧΡΗΜΑΤΟΟΙΚΟΝΟΜΙΚΗ ΛΟΓΙΣΤΙΚΗ II / FINANCIAL ACCOUNTING II
Code12ΥΓ04
FacultyEconomic and Political Sciences
SchoolEconomics
Cycle / Level1st / Undergraduate
Teaching PeriodWinter
CoordinatorCharalampos Spathis
CommonYes
StatusActive
Course ID100001416

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

Registered students: 1109
OrientationAttendance TypeSemesterYearECTS
KORMOSCompulsory Course325

Class Information
Academic Year2019 – 2020
Class PeriodWinter
Faculty Instructors
Instructors from Other Categories
Weekly Hours4
Class ID
600147212
Course Type 2016-2020
  • Scientific Area
  • Skills Development
Course Type 2011-2015
Specific Foundation / Core
Mode of Delivery
  • Face to face
Erasmus
The course is also offered to exchange programme students.
Language of Instruction
  • Greek (Instruction, Examination)
  • English (Instruction, Examination)
Learning Outcomes
After the successful completion of the course, students should be able to: - explain the general purposes and functions of financial accounting - prepare the journal, ledgers and trial balances of an entity -conduct journal entries of adjustment, of year end and start - prepare the Income Statement and Balance Sheet - prepare the Cash Flow Statement - analyse the main principles of the Greek and International Accounting Standards and International Financial Reporting Standards
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 international context
  • Work in an interdisciplinary team
Course Content (Syllabus)
End of year preparation of financial statements. Consolidated financial statements. Accounting for investments. International Financial Reporting Standards (IFRS). Greek Financial Reporting Standards (GFRS), Cash flow statement.
Keywords
Income statements, Balance Sheet, IFRS
Educational Material Types
  • Notes
  • Slide presentations
  • Book
Use of Information and Communication Technologies
Use of ICT
  • Use of ICT in Course Teaching
  • Use of ICT in Laboratory Teaching
  • Use of ICT in Communication with Students
  • Use of ICT in Student Assessment
Course Organization
ActivitiesWorkloadECTSIndividualTeamworkErasmus
Lectures1264.5
Tutorial120.4
Exams20.1
Total1405
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. Harrison W., Horngren C., Thomas W. Χρηματοοικονομική Λογιστική, Εκδότης: BROKEN HILL PUBLISHERS LTD.Κωδικός Βιβλίου στον Εύδοξο: 41959837. 2. Δ. Γκίκας, Α. Παπαδάκη, Χρηματοοικονομική Λογιστική, εκδ. Γεωργία Μπένου, Αθήνα 2012. Κωδικός Βιβλίου στον ΕΥΔΟΞΟ: 22766757.
Last Update
19-01-2021