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: 475
OrientationAttendance TypeSemesterYearECTS
OIKONOMIASSpecial Election746
DIOIKĪSĪ EPICΗEIRĪSEŌNCompulsory Course belonging to the selected specialization (Compulsory Specialization Course)746

Class Information
Academic Year2020 – 2021
Class PeriodWinter
Faculty Instructors
Weekly Hours4
Class ID
600178022
Course Type 2011-2015
Specific Foundation / Core
Mode of Delivery
  • Face to face
  • Distance learning
Digital Course Content
Language of Instruction
  • Greek (Instruction, Examination)
Learning Outcomes
On successful completion of the course, students should be able to: • Understand the basic concepts of Accounting for Corporations • Understand the role, the place and the legal status of various corporations within the economic system • Understand the procedures required for the formation and termination of a corporation • Understand Accounting Standards and principles • Use the appropriate accounts for each type of corporation according to the Greek Accounting Standards • Have a thorough perspective of financial statements and of the Auditors report. • Recognize and analyze the theoretical and practical aspects of business matters related to accounting for corporations
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. Greek Accounting Standards and the Greek General Plan of Accounts. Accounting for general partnerships. Accounting for limited partnerships. Accounting for limited liability companies.Accounting for private capital companies. Accounting for SAs. Taxation for corporations.
Keywords
General Partnership, Limited Partnership, Ltd, Private Capital Company, SA, Greek Accounting Standards, Taxation.
Educational Material Types
  • Slide presentations
  • 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
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 Αειφόρος Λογιστική.
Additional bibliography for study
Ελληνικά Λογιστικά Πρότυπα
Last Update
22-11-2020