SPECIAL TOPICS IN ACCOUNTING
| Title | ΕΙΔΙΚΗ ΛΟΓΙΣΤΙΚΗ / SPECIAL TOPICS IN ACCOUNTING |
| Code | 12ΥΖ04 |
| Faculty | Social and Economic Sciences |
| School | Economics |
| Cycle / Level | 1st / Undergraduate |
| Teaching Period | Winter |
| Coordinator | Sofia Kalatha |
| Common | Yes |
| Status | Active |
| Course ID | 600000320 |
Programme of Study: UPS School of Economics (2013-today)
Registered students: 473
| Orientation | Attendance Type | Semester | Year | ECTS |
|---|---|---|---|---|
| OIKONOMIAS | Elective Courses belonging to the other | 7 | 4 | 6 |
| DIOIKĪSĪ EPICΗEIRĪSEŌN | Compulsory Course belonging to the selected specialization (Compulsory Specialization Course) | 7 | 4 | 6 |
| Academic Year | 2023 – 2024 |
| Class Period | Winter |
| Faculty Instructors |
|
| Weekly Hours | 4 |
| Class ID | 600241804
|
Class Schedule
| Building | Αμφιθέατρα Νομικής & Κοινωνικών και Οικονομικών Επιστημών |
| Floor | Όροφος 1 |
| Hall | ΑΙΘΟΥΣΑ 1 (159) |
| Calendar | Τρίτη 14:00 έως 16:00 |
| Building | Αμφιθέατρα Νομικής & Κοινωνικών και Οικονομικών Επιστημών |
| Floor | Όροφος 1 |
| Hall | ΑΙΘΟΥΣΑ 1 (159) |
| Calendar | Πέμπτη 10:00 έως 12:00 |
Course Type 2011-2015
Specific Foundation / Core
Mode of Delivery
- Face to face
- Distance learning
Digital Course Content
- e-Study Guide https://qa.auth.gr/en/class/1/600241804
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
| Activities | Workload | ECTS | Individual | Teamwork | Erasmus |
|---|---|---|---|---|---|
| Lectures | 166 | 5.9 | ✓ | ||
| Exams | 2 | 0.1 | |||
| Total | 168 | 6 |
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
