Managerial Accounting
General
- Code: Α08
- Semester: Κατ/νσης Εαρ Εξάμηνο
- Study Level: Undergraduate
- Course type: Specialization
- Teaching and exams language: Greek
- Teaching Methods (Hours/Week): Lectures (3)
- ECTS Units: 5
- Course homepage: https://elearning.cm.ihu.gr/course/view.php?id=882
- Instructors: Pantelidis Panagiotis, Karagiorgos Alkiviadis
- Exams Schedule:
Course Contents
- Economic unit categories.
- Keeping accounting books-records.
- Entities applying the IAC.
- Sizing entities.
- Sole proprietorship.
- Limited partnership.
- Limited Liability Companies.
- SA.
- Private capital company.
- Legal persons – entities.
- Mergers and Business Groups.
- Intra-group transactions.
- Accounting procedures.
Educational Goals
The objectives of this course refer to understanding the operation of various for-profit and not-for-profit corporate organizations, the methods of incorporation, changes in the capital structure of companies and how to handle them. The tax discriminations referred to in the various categories of profit-making and non-profit-making companies.
Upon completion of the course students should be able:
- To distinguish the various forms of corporate formations.
- To understand the procedures for establishing and organizing personal and capital companies.
- To know the procedures that govern the legal, accounting and tax operating framework of the various types of companies.
- To apply accounting methods regarding the establishment, operation and dissolution of companies.
- To understand and apply conversion techniques of personal and capital companies.
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
| Activity | Semester workload |
| Lectures and Practice/Exercises | 39 |
| Assignment(s) | 35 |
| Personal Study | 51 |
| Total | 125 |
Students Evaluation
to be filled
Recommended Bibliography
- Εφαρμοσμένη Λογιστική Εταιριών Σύμφωνα με τα ελληνικά λογιστικά πρότυπα Έτος Τρέχ. Έκδοσης 2018.
- ΛΟΓΙΣΤΙΚΗ ΕΤΑΙΡΙΩΝ ΣΥΜΦΩΝΑ ΜΕ ΤΑ ΕΛΛΗΝΙΚΑ ΚΑΙ ΔΙΕΘΝΗ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ Συγγραφείς: ΝΕΓΚΑΚΗΣ ΧΡΗΣΤΟΣ Έτος Τρέχ. Έκδοσης 2015.