ACCOUNTING
| Title | ΛΟΓΙΣΤΙΚΗ / ACCOUNTING |
| Code | 10601-MBA-108 |
| Faculty | Social and Economic Sciences |
| School | Economics |
| Cycle / Level | 2nd / Postgraduate |
| Teaching Period | Winter |
| Coordinator | Dimitrios Kousenidis |
| Common | No |
| Status | Active |
| Course ID | 600016468 |
Programme of Study: PROGRAMMA METAPTYCΗIAKŌN SPOUDŌN "DIOIKĪSĪ EPICΗEIRĪSEŌN-MBA" (2018-sīmera)
Registered students: 66
| Orientation | Attendance Type | Semester | Year | ECTS |
|---|---|---|---|---|
| KORMOS | Compulsory Course | 1 | 1 | 6 |
| Academic Year | 2026 – 2027 |
| Class Period | Winter |
| Faculty Instructors |
|
| Weekly Hours | 3 |
| Class ID | 600310745
|
Course Type 2021
Specific Foundation
Mode of Delivery
- Face to face
- Distance learning
Digital Course Content
- e-Study Guide https://qa.auth.gr/en/class/1/600310745
- eLearning: https://elearning.auth.gr/course/view.php?id=11377
Language of Instruction
- Greek (Instruction, Examination)
Learning Outcomes
Upon completion of the course students should be able to:
1. understand the basic concepts and terms of Financial Accounting and the relationships between them.
2. understand the operation of the double-entry accounting system based on the principle of work.
3. explain the way in which the various business transactions are recorded in the accounting system and what their impact is on the various accounts of the financial statements.
4. understand the informational content of the various items of the Balance Sheet, the Income Statement, the Statement of Changes in Equity, and the Cash Flow Statement.
5. understand the basic distinctions of businesses based on their size and the financial reporting requirements associated with those distinctions.
6. resolve various financial, accounting and tax issues arising from the legal nature of each commercial company based on general accounting rules.
General Competences
- Apply knowledge in practice
- Make decisions
- Work autonomously
- Work in teams
- Advance free, creative and causative thinking
Course Content (Syllabus)
Introduction to Financial Accounting and Reporting: Financial Statements and Business Decisions
Balance Sheet or Statement of Financial Position
Income Statement
The Accounting cycle
Sales revenue, trade receivables and cash
Inventories and Cost of Goods Sold
Fixed assets and depreciation
Net worth and Liabilities
Accounting standards: IFRS and ΗΑS
Distinction of businesses according to size: Accounting and Legal issues
Keywords
Financial Accounting, Financial Statements, Accounting Cycle.
Educational Material Types
- Notes
- 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
- Use of ICT in Student Assessment
Course Organization
| Activities | Workload | ECTS | Individual | Teamwork | Erasmus |
|---|---|---|---|---|---|
| Lectures | 180 | ||||
| Total | 180 |
Student Assessment
Description
Team Coursework 30%
Midterm Examination 35%
Final Examination 35%
Student Assessment methods
- Written Exam with Multiple Choice Questions (Formative, Summative)
- Written Assignment (Formative, Summative)
Bibliography
Course Bibliography (Eudoxus)
Χρήστος Ι. Νεγκάκης - Παναγιώτης Δ. Ταχυνάκης (2021) Χρηματοοικονομική Λογιστική, Εκδόσεις: Αειφόρος Λογιστική, ISBN: 9786188337732, Κωδικός Βιβλίου στον Εύδοξο: 102124215.
Additional bibliography for study
Τσακλάγκανος Αγγελος, ΧαράλαμποςΣ Σπαθής (2015) Χρηματοοικονομική Λογιστική (σύμφωνα με τα Διεθνή Λογιστικά Πρότυπα), Εκδόσεις: Αφοι Κυριακίδη, ISBN: 9789606020315, Κωδικός Βιβλίου στον Εύδοξο: 50662535.
Last Update
18-01-2024
