Financial Accounting

General

• Code: 205
• Semester: 2nd
• Study Level: Undergraduate
• Course type: General Background
• Teaching and exams language: Greek
• Teaching Methods (Hours/Week): Lectures and Practice/Exercises (3)
• ECTS Units: 5
• Course homepage: https://elearning.cm.ihu.gr/course/view.php?id=678
• Instructors: Karagiorgos Alkiviadis
• Class Schedule:
  • Thu 15:00 - 18:00: Αμφιθέατρο 4
• Exams Schedule:
  • 11/06/2024, 11:00 - 13:00:

Course Contents

• The elements of the Balance Sheet.
• Balances (temporary and final).
• The settlement of accounting differences at the end of the year.
• Inventory and Stock Valuation (FIFO methodology).
• The valuation of assets and liabilities.
• Compilation of the Usage Results Account.
• Compilation of changes in equity.
• Compilation of the balance sheet.
• Compilation of cash flow statements.
• Appendix syntax.

Educational Goals

The aim of the course is the students will acquire the ability to understand the published financial statements of companies and organizations and will understand the concept of depreciation and valuation of fixed and current assets.

Upon successful completion of the course, the student will be able to:

• Proceed to making up Inventories and valuations.
• Proceed to making up Balance Sheets.
• Carry out Depreciation.
• Plan the entries and make correcting entries of the end of the year.
• Prepare the financial statements in accordance with the H.A.P.

General Skills

to be filled

Teaching Methods

• Face to face.

Use of ICT means

• Online guidance.
• Slides Projection in the classroom.
• Use of E-mail and onlne communication systems.
• Use of e-learning system (moodle).

Teaching Organization

Students Evaluation

to be filled

Recommended Bibliography

ΔΙΔΑΚΤΙΚΑ ΣΥΓΓΡΑΜΜΑΤΑ

• Χρηματοοικονομική λογιστική Σύμφωνα με τα ελληνικά λογιστικά πρότυπα Έτος Τρέχ. Έκδοσης   2018.
• Χρηματοοικονομική λογιστική με βάση τα ελληνικά και διεθνή πρότυπα Συγγραφείς: Στεφάνου Κωνσταντίνος Έτος Τρέχ. Έκδοσης 2017.
• Χρηματοοικονομική-Λογιστική Συγγραφείς: Harrison W., Horngren C., Thomas W. Έτος Τρέχ. Έκδοσης 2015.

ΠΡΟΣΘΕΤΑ ΕΠΙΣΤΗΜΟΝΙΚΑ ΠΕΡΙΟΔΙΚΑ

• Accounting Review.
• Journal of Accounting Research.