FINANCIAL ACCOUNTING I

Course Information
TitleΧΡΗΜΑΤΟΟΙΚΟΝΟΜΙΚΗ ΛΟΓΙΣΤΙΚΗ I / FINANCIAL ACCOUNTING I
Code12ΥΒ02
FacultyEconomic and Political Sciences
SchoolEconomics
Cycle / Level1st / Undergraduate
Teaching PeriodSpring
CoordinatorCharalampos Spathis
CommonYes
StatusActive
Course ID100001408

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

Registered students: 992
OrientationAttendance TypeSemesterYearECTS
KORMOSCompulsory Course216

Class Information
Academic Year2020 – 2021
Class PeriodSpring
Faculty Instructors
Instructors from Other Categories
Weekly Hours4
Class ID
600178397
Course Type 2021
General Foundation
Course Type 2016-2020
  • Scientific Area
  • Skills Development
Course Type 2011-2015
Specific Foundation / Core
Mode of Delivery
  • Distance learning
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: - follow the accounting cycle of an entity - explain the general purposes and functions of financial accounting accounting - describe the main elements of financial accounting information (assets, liabilities, revenue and expenses) - prepare the journal, ledgers and trial balances of an entity - prepare the main financial statements (balance sheet, income statement).
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)
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
  • Slide presentations
  • Video lectures
  • 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
Lectures1545.5
Tutorial120.4
Exams20.1
Total1686
Student Assessment
Description
Exams at the end of semester
Student Assessment methods
  • Written Exam with Multiple Choice Questions (Formative, Summative)
  • Written Exam with Short Answer Questions (Formative, Summative)
  • Written Exam with Extended 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., 3η Έκδοση, Θεσσαλονίκη 2015. Κωδικός Βιβλίου στον ΕΥΔΟΞΟ: 50662535. 2. Α. Μπάλλας, Δ. Χέβας, Χρηματοοικονομική Λογιστική, εκδ. Γεωργία Μπένου, Αθήνα 2009. Κωδικός Βιβλίου στον ΕΥΔΟΞΟ: 12635127. 3. Needles B., Marian P., Εισαγωγή στη Λογιστική, Εκδότης: BROKEN HILL PUBLISHERS LTD, Έκδοση: 12η /2016, Κωδικός Βιβλίου στον Εύδοξο: 50662467.
Last Update
06-12-2021