Department of Business Administration

Accounting II

Department of Business Administration

Course outline

(1)    General Information:

School

SCHOOL OF ECONOMIC AND MANAGEMENT STUDIES

Department

Business Administration

Level of Studies

Undergraduate

Course code

603

Semester

6

 

Course title

Accounting II

INDEPENDENT TEACHING ACTIVITIES

Weekly teaching hours
-

ECTS

 

4

5

 

  

 

  
   

Type of course

Compulsory

Prerequisite course

ΝΟ

Language of instruction and exams

Greek

The course is offered to Erasmus students

ΝΟ

Course URL

ΝΟ

(2)    Learning outcomes:

Learning outcomes

 

The general purpose of the course is students to expand the introductory knowledge they have acquired in accounting science.

More specifically, upon completing the course, students will be able to know:

  • the complete accounting circuit in financial units
  • to record accounting events using the International and Greek Accounting Standards
  • to note balance sheet closing records and
  • to note balance sheet closing records and

General Skills

 
  

The course aims at the following:

  • Adaptation to new situations and specifically to the accounting standards applied at any given time
  • Decision making based on the analysis and interpretation of the respective financial statements
  • Autonomous work with the recording of accounting events and other accounting tasks
  • Teamwork regarding the selection and adoption of appropriate accounting methods in each case

(3)    COURSE CONTENT

The content of the course concerns the following:

  • Accounting information systems
  • Accounts of Greek General Accounting Standards
  • Accounts of Greek General Accounting Standards
  • Inventory accounting
  • Assets accounting
  • Debts
  • Monitoring the tax environment of the company
  • reparation and interpretation of financial statements
  • Accounting correction of errors
  • Auditing

 

 

(4)    TEACHING AND LEARNING METHODS - EVALUATION

TEACHING METHOD

Face to face

 

USE OF INFORMATION AND COMMUNICATION TECHNOLOGIES

Use of ICT in Teaching, in Laboratory Education, in Communication with students

TEACHING ORGANIZATION

Activity

Semester Workload

Lectures

13

Practical Exercise

26

Publications study

40

Assignments

40

Exams’ Preparation

40

Final Examination

2

  

Course Total Effort

161

STUDENT EVALUATION

Written examination

(5)    BIBLIOGRAPHY

Elliott, B. and Elliott, J. (2013), “Financial Accounting and Reporting”, Pearson Education Limited

 

McKeith, J. and Kollins, B. (2013), “Financial Accounting and Reporting”, McGraw-Hill

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