{"id":1524,"date":"2023-03-30T15:44:48","date_gmt":"2023-03-30T12:44:48","guid":{"rendered":"https:\/\/www.es.ihu.gr\/?post_type=course&#038;p=1524"},"modified":"2025-07-24T21:50:33","modified_gmt":"2025-07-24T18:50:33","slug":"202","status":"publish","type":"course","link":"https:\/\/www.es.ihu.gr\/en\/courses\/202\/","title":{"rendered":"Financial Accounting"},"author":6,"template":"","meta":[],"semester":[11],"course_type":[12],"acf":{"code":"202","semester":11,"level":"1","teaching_activities":{"activity_1":{"description":"Lectures and Practice work","weekly_hrs":3,"ects":5},"activity_2":{"description":"","weekly_hrs":"","ects":""},"activity_3":{"description":"","weekly_hrs":"","ects":""},"activity_4":{"description":"","weekly_hrs":"","ects":""},"activity_5":{"description":"","weekly_hrs":"","ects":""}},"type":12,"language":"Greek","erasmus":"\u038c\u03c7\u03b9","url":"https:\/\/elearning.cm.ihu.gr\/course\/view.php?id=367","prerequisites":"","instructors":[1425],"coordinator":"","content":"1. Introduction to the concept and content of Financial Accounting.\r\n2. Legislative Framework - Greek Accounting Standards: Structure of accounting plan. Accounts, groups and their association.\r\n3. Identification of the elements of the financial statements based on the GAS.\r\n4. Classification of data and compilation of financial statements based on GAS.\r\n5. Accounting Fixed-tangible assets.\r\n6. Accounting of fixed-intangible assets.\r\n7. Valuation of stocks.\r\n10. The accounting of obligations.\r\n11. Adjusting Journal Entries.\r\n12. The determination of the result and the preparation of the balance sheet - results of use.\r\n13. Outline of the course.","goals":"The course aims at the students' understanding of the structure of the Greek Accounting Standards (GAS) and the relationships of its accounts. In particular, it enables students to use accounts to track particular sub-categories of assets, claims and liabilities, as well as expenses and income. Students will be able to group the accounts based on the GAS chart of accounts, compare the income and expenses of a business and compose the effective accounts, so as to accurately determine the business result.\r\n\r\nAfter successful completion of the course the students will be able to:\r\n<ul>\r\n \t<li>Distinguish and explain the effects of financial transactions and transactions on the profitability and efficiency of the business.<\/li>\r\n \t<li>Accurately determine the assets and liabilities of a business entity.<\/li>\r\n \t<li>Organize and evaluate the accounting treatment of individual assets, such as fixed assets, stocks, receivables, etc. Handle a large number and types of accounts in the entire business transaction circuit.<\/li>\r\n \t<li>Have deep logical knowledge in more detail in specialized elements and types of accounts.<\/li>\r\n \t<li>Prepare and interpret elementary financial statements of companies.<\/li>\r\n<\/ul>","skills":"<ul>\r\n \t<li>Working independently.<\/li>\r\n \t<li>Decision-making.<\/li>\r\n \t<li>Production of free, creative and inductive thinking.<\/li>\r\n<\/ul>","teaching_methods":"<ul>\r\n \t<li>In the classroom, face to face.<\/li>\r\n<\/ul>","ict_usage":"<ul>\r\n \t<li>Basic software (windows, word, power point, the web, etc.).<\/li>\r\n \t<li>Support of learning process through the electronic platform \/ e-class.<\/li>\r\n<\/ul>","teaching_organization":{"activity_1":{"description":"Lectures","workload":26},"activity_2":{"description":"Practice works","workload":13},"activity_3":{"description":"Assignment (Essay writing)","workload":20},"activity_4":{"description":"Independent Study","workload":66},"activity_5":{"description":"","workload":""},"activity_6":{"description":"","workload":""}},"students_evaluation":"Written final exams that may include:\r\n<ul>\r\n \t<li>Judgemental questions.<\/li>\r\n \t<li>Short answer questions.<\/li>\r\n \t<li>Comparative evaluation of theory elements.<\/li>\r\n \t<li>True\/False and multiple choice Questions .<\/li>\r\n \t<li>Application exercises.<\/li>\r\n<\/ul>\r\nIn each question, corresponding evaluation points are specified.","bib_textbooks":"<ol>\r\n \t<li>\u039a\u03b1\u03c1\u03b1\u03b3\u03b9\u03ce\u03c1\u03b3\u03bf\u03c2 \u0391. , \u0394\u03c1\u03bf\u03b3\u03b1\u03bb\u03ac\u03c2 \u0393., \u03a0\u03b1\u03b6\u03ac\u03c1\u03c3\u03ba\u03b7\u03c2 \u039c., \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ae \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae, \u0395\u03ba\u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u039d\u0391\u039c\u0391\u03a4\u0391, 2019.<\/li>\r\n \t<li>\u039a\u03b1\u03c1\u03c4\u03ac\u03bb\u03b7\u03c2 \u039d., \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ae \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b3\u03b9\u03b1 \u03bb\u03ae\u03c8\u03b7 \u0391\u03c0\u03bf\u03c6\u03ac\u03c3\u03b5\u03c9\u03bd, \u0395\u03ba\u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u0395\u03c1\u03b5\u03c5\u03bd\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u039c\u03b5\u03bb\u03ad\u03c4\u03b5\u03c2 \u03ba\u03b1\u03b9 \u0395\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03ad\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u0391\u039c\u039a\u0395, 2019.<\/li>\r\n \t<li>Needles \u0392., Powers \u039c., Crosson S.,\u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ae \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae, \u0395\u03ba\u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 Broken Hill, 2017.<\/li>\r\n<\/ol>","bib_journals":"Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Review of Accounting Studies, Abacus, British Accounting Review, European Accounting Review, International Journal of Accounting, \u03ba.\u03ac."},"_links":{"self":[{"href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/course\/1524"}],"collection":[{"href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/course"}],"about":[{"href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/types\/course"}],"author":[{"embeddable":true,"href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/users\/6"}],"version-history":[{"count":15,"href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/course\/1524\/revisions"}],"predecessor-version":[{"id":6611,"href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/course\/1524\/revisions\/6611"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/staff\/1425"}],"acf:term":[{"embeddable":true,"taxonomy":"course_type","href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/course_type\/12"},{"embeddable":true,"taxonomy":"semester","href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/semester\/11"}],"wp:attachment":[{"href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/media?parent=1524"}],"wp:term":[{"taxonomy":"semester","embeddable":true,"href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/semester?post=1524"},{"taxonomy":"course_type","embeddable":true,"href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/course_type?post=1524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}