Accounting I
Undergraduate level | 5th semester | Compulsory Unit | ΟΚ3001
Credit Units ECTS: 5
Teaching Hours (Weekly): 3
Course Type: General Knowledge, Skills Development
Prequisites: --
Teaching and Examination Language: Greek
For Erasmus students study course and exams are offered in English.
Course Material
- Concept and purposes of Accounting.
- Accounting reports and financial statements.
- Balance sheet.
- Statement of Income.
- Accounting features.
- Record accounting events.
- General Ledger Balance.
- Basic accounting principles.
- Concept and categories of fixed assets.
- Methods for calculating depreciation.
- Accounting depreciation.
Learning Outcomes
Learning results:
- General Accounting in modern economics
- Understanding of financial accounting
- Modeling-based accounting models.
General Skills
- Individual Work
- Teamwork
- Working in an interdisciplinary environment
- Promote free, creative and inductive thinking
Learning and Teaching Techniques - Evaluation
Teaching Methods: Lectures
Use of ICT: Use of powerpoint and educational platform (eclass)
Course Organization:
| Activity | Semester Work Load |
|---|---|
| Lectures | 39 |
| Study and analysis of literature | 26 |
| Assignment | 20 |
| Self-study | 40 |
| Total | 125 |
Assessment Methods:
- Assignments submitted within deadlines (20%)
- Final exam at the end of the semester (80%)
Suggested Bibliography
- Papadeas, P. V. (2015), “Accounting”, (in Greek)
- Vasiliou, D.,Iriotis, N. (2009), “Principles of Financial Accounting”, Rosili, Athens
- Naum, C. (1994), “Introduction In financial accounting”, Athens
- Kazatzis, C., Sorros, I. (2005), “Issues and applications in financial accounting”, Pireaus
- Pomonis, N. (2004), “Accounting”, Athens