FINANCIAL ACCOUNTING I
| Title | ΧΡΗΜΑΤΟΟΙΚΟΝΟΜΙΚΗ ΛΟΓΙΣΤΙΚΗ I / FINANCIAL ACCOUNTING I |
| Code | 12ΥΒ02 |
| Faculty | Social and Economic Sciences |
| School | Economics |
| Cycle / Level | 1st / Undergraduate |
| Teaching Period | Spring |
| Coordinator | Charalampos Spathis |
| Common | Yes |
| Status | Active |
| Course ID | 100001408 |
Programme of Study: UPS School of Economics (2013-today)
Registered students: 860
| Orientation | Attendance Type | Semester | Year | ECTS |
|---|---|---|---|---|
| CORE | Compulsory Course | 2 | 1 | 6 |
| Academic Year | 2021 – 2022 |
| Class Period | Spring |
| Faculty Instructors | |
| Instructors from Other Categories | |
| Weekly Hours | 4 |
| Class ID | 600190937
|
Class Schedule
| Building | Αμφιθέατρο ΝΟΕ |
| Floor | Όροφος 1 |
| Hall | ΜΕΓΑΛΟ ΑΜΦΙΘΕΑΤΡΟ (A) (158) |
| Calendar | Τρίτη 10:00 έως 12:00 |
| Building | Αμφιθέατρο ΝΟΕ |
| Floor | Ισόγειο |
| Hall | ΜΙΚΡΟ ΑΜΦΙΘΕΑΤΡΟ Β (154) |
| Calendar | Τρίτη 12:00 έως 14:00 |
| Building | Αμφιθέατρο ΝΟΕ |
| Floor | Όροφος 1 |
| Hall | ΜΕΓΑΛΟ ΑΜΦΙΘΕΑΤΡΟ (A) (158) |
| Calendar | Τετάρτη 16:00 έως 18:00 |
| Building | Αμφιθέατρο ΝΟΕ |
| Floor | Όροφος 1 |
| Hall | ΜΕΓΑΛΟ ΑΜΦΙΘΕΑΤΡΟ (A) (158) |
| Calendar | Πέμπτη 18:00 έως 20:00 |
| Building | Αμφιθέατρο ΝΟΕ |
| Floor | Όροφος 1 |
| Hall | ΜΕΓΑΛΟ ΑΜΦΙΘΕΑΤΡΟ (A) (158) |
| Calendar | Παρασκευή 10:00 έως 12:00 |
| Building | Αμφιθέατρο ΝΟΕ |
| Floor | Όροφος 1 |
| Hall | ΜΕΓΑΛΟ ΑΜΦΙΘΕΑΤΡΟ (A) (158) |
| Calendar | Παρασκευή 16:00 έως 18:00 |
Course Type 2016-2020
- Scientific Area
- Skills Development
Course Type 2011-2015
Specific Foundation / Core
Mode of Delivery
- Face to face
Digital Course Content
- e-Study Guide https://qa.auth.gr/en/class/1/600190937
- At the Website of the School: http://www.econ.auth.gr/el/econ/undergraduate-courses
- eLearning (Moodle): https://elearning.auth.gr/course/view.php?id=11537
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 Laboratory Teaching
- Use of ICT in Communication with Students
- Use of ICT in Student Assessment
Course Organization
| Activities | Workload | ECTS | Individual | Teamwork | Erasmus |
|---|---|---|---|---|---|
| Lectures | 154 | 5.5 | ✓ | ||
| Tutorial | 12 | 0.4 | ✓ | ||
| Exams | 2 | 0.1 | |||
| Total | 168 | 6 |
Student Assessment
Description
Exams at the end of semester
Student Assessment methods
- 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
27-02-2022
