FINANCIAL ACCOUNTING II
| Title | ΧΡΗΜΑΤΟΟΙΚΟΝΟΜΙΚΗ ΛΟΓΙΣΤΙΚΗ II / FINANCIAL ACCOUNTING II |
| Code | 12ΥΓ04 |
| Faculty | Social and Economic Sciences |
| School | Economics |
| Cycle / Level | 1st / Undergraduate |
| Teaching Period | Winter |
| Coordinator | Maria Tsipouridou |
| Common | Yes |
| Status | Active |
| Course ID | 100001416 |
Programme of Study: UPS School of Economics (2013-today)
Registered students: 982
| Orientation | Attendance Type | Semester | Year | ECTS |
|---|---|---|---|---|
| CORE | Compulsory Course | 3 | 2 | 5 |
| Academic Year | 2024 – 2025 |
| Class Period | Winter |
| Faculty Instructors | |
| Weekly Hours | 4 |
| Class ID | 600261262
|
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/1/600261262
- 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=11101
Language of Instruction
- Greek (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)
1. Link between financial accounting I and II.
2. Review of financial statements (balance sheet, income statement, statement of changes in equity)
3. End of year preparation of financial statements (closing entries and adjustments, preparation of the adjusted trial balance, preparation of the final trial balance).
4. Statement of cash flows
5. Consolidated financial statements (concept of group accounting, basis of consolidation, consolidation method, preparation of consolidated statement of financial position)
6. Accounting for investment decisions (main financial ratios, basic ratio analysis)
7.International Financial Reporting Standards (historical background and development, key IFRS standards presentation, e.g. IFRS 15)
8. Greek financial reporting standards (structure, differences between GFRS and IFRS)
Keywords
Income statements, Balance Sheet, IFRS
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 | 126 | 4.5 | ✓ | ||
| Tutorial | 12 | 0.4 | ✓ | ||
| Exams | 2 | 0.1 | ✓ | ||
| Total | 140 | 5 |
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 Εύδοξο: 41959837
2. Γκίκας, Δ., Παπαδάκη, Α., Σιουγλε, Γ., Δεμοιράκος, Ε., & Τζόβας, Χ. (2016). Χρηματοοικονομική Λογιστική. Εκδόσεις Ε.Σ.Μπένου. Κωδικός βιβλίου στον Εύδοξο: 59383959
Last Update
15-09-2025
