{"id":1554,"date":"2023-03-31T10:54:50","date_gmt":"2023-03-31T07:54:50","guid":{"rendered":"https:\/\/www.es.ihu.gr\/?post_type=course&#038;p=1554"},"modified":"2023-09-01T13:32:58","modified_gmt":"2023-09-01T10:32:58","slug":"302","status":"publish","type":"course","link":"https:\/\/www.es.ihu.gr\/en\/courses\/302\/","title":{"rendered":"Applied Economics and Managerial Accounting"},"author":6,"template":"","meta":[],"semester":[15],"course_type":[13],"acf":{"code":"302","semester":15,"level":"1","teaching_activities":{"activity_1":{"description":"Lectures","weekly_hrs":2,"ects":5},"activity_2":{"description":"Laboratory Exercises","weekly_hrs":2,"ects":0},"activity_3":{"description":"","weekly_hrs":"","ects":""},"activity_4":{"description":"","weekly_hrs":"","ects":""},"activity_5":{"description":"","weekly_hrs":"","ects":""}},"type":13,"language":"Greek","erasmus":"\u038c\u03c7\u03b9","url":"https:\/\/elearning.cm.ihu.gr\/course\/view.php?id=502","prerequisites":"","instructors":[1448,1445,1442],"coordinator":"","content":"<ol>\r\n \t<li>Introduction to the Greek Accounting Standards and Applied Financial-Accounting Management.<\/li>\r\n \t<li>Business software, Computerized accounting and Financial and accounting management information systems.<\/li>\r\n \t<li>Update of double and simple books using computerized accounting programs, according to the Greek Accounting Standards.<\/li>\r\n \t<li>Preparing a computerized double-entry book system for operation. Define operating parameters.<\/li>\r\n \t<li>Registration of Chart of Accounts. Determination of General Accounting movements.<\/li>\r\n \t<li>Start-up of a company in an accounting program for keeping double-entry books.<\/li>\r\n \t<li>Accounting entries with real documents for entries of all groups of the Chart of Accounts (according to the Greek Accounting Standards).<\/li>\r\n \t<li>Modification and correction of accounting items. Checks of day entries.<\/li>\r\n \t<li>Entries of closing and preparation of financial statements.<\/li>\r\n \t<li>Computerized application of accounting procedures.<\/li>\r\n \t<li>Prints of journal entries, account balances, detailed ledgers, general ledger.<\/li>\r\n \t<li>Printouts of transactions (consolidated statements) of customers and suppliers, asset register, financial statements.<\/li>\r\n \t<li>Course revision.<\/li>\r\n<\/ol>","goals":"The general aim of the course is to introduce the student to the applied economic-accounting management of businesses, with partial reference to the way of keeping ledgers\/commercial management programs and emphasis on the computerized maintenance of ledgers according to the Greek Accounting Standards. The course, structured in a theoretical and laboratory part, has as its main objectives both the practical and the theoretical understanding of the above. The student, in a fully computerized environment learns the application of various accounting programs for keeping double-entry books, registers accounting events with real documents and performs all the entries and required actions up to and including the preparation of financial statements.\r\n\r\nUpon successful completion of the course, the student will be able to:\r\n<ul>\r\n \t<li>Apply his\/hers knowledge in a newly founded and update the double-entry books with all documents of income, expenses, purchases, offsetting entries.<\/li>\r\n \t<li>Understand the different concepts of the different courses, which he acquires in the previous semesters, by using them in the accounting software while keeping of the double-ebtry ledgers.<\/li>\r\n \t<li>Know how to keep double-entry ledgers, follow accounting procedures and extract financial statements.<\/li>\r\n \t<li>Analyze and interpret the printouts resulting from the accounting software of keeping double-entry books.<\/li>\r\n \t<li>Compare and evaluate the output results.<\/li>\r\n<\/ul>","skills":"<ul>\r\n \t<li>Working independently.<\/li>\r\n \t<li>Adapting to new situations.<\/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":"Laboratory exersices","workload":26},"activity_3":{"description":"Assignment (Essay writing)","workload":10},"activity_4":{"description":"Independent Study","workload":63},"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.\r\nOptional assignment (Essay writing) corresponds to 40% of the final grade.","bib_textbooks":"<ol>\r\n \t<li>\u0395\u03c6\u03b1\u03c1\u03bc\u03bf\u03c3\u03bc\u03ad\u03bd\u03b7 \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03c3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ac \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1, \u039a\u03b1\u03c1\u03b1\u03b3\u03b9\u03ce\u03c1\u03b3\u03bf\u03c2 \u0398\u03b5\u03bf\u03c6\u03ac\u03bd\u03b7\u03c2, 2018, \u0395\u03ba\u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u0391\u03c6\u03bf\u03af \u0398. \u039a\u03b1\u03c1\u03b1\u03b3\u03b9\u03ce\u03c1\u03b3\u03bf\u03c5 \u039f.\u0395., \u0398\u03b5\u03c3\u03c3\u03b1\u03bb\u03bf\u03bd\u03af\u03ba\u03b7, ISBN: 978-618-83370-5-3.<\/li>\r\n \t<li>\u039c\u03b7\u03c7\u03b1\u03bd\u03bf\u03b3\u03c1\u03b1\u03c6\u03b7\u03bc\u03ad\u03bd\u03b7 \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u0399\u0399, \u0394\u03ac\u03c0\u03b7\u03c2 \u0394\u03b7\u03bc\u03ae\u03c4\u03c1\u03b9\u03bf\u03c2, \u0391\u03b8\u03b1\u03bd\u03b1\u03c3\u03af\u03bf\u03c5 \u0394\u03b7\u03bc\u03ae\u03c4\u03c1\u03b9\u03bf\u03c2, 2017, \u0395\u03ba\u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 Epsilon Net \u0391.\u0395., \u0398\u03b5\u03c3\u03c3\u03b1\u03bb\u03bf\u03bd\u03af\u03ba\u03b7, ISBN: 978-618-83139-1-0.<\/li>\r\n \t<li>\u039c\u03b7\u03c7\u03b1\u03bd\u03bf\u03b3\u03c1\u03b1\u03c6\u03b7\u03bc\u03ad\u03bd\u03b7 \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03bc\u03b5 \u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ac \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1, \u039a\u03b1\u03c1\u03c4\u03ac\u03bb\u03b7\u03c2 \u039d\u03b9\u03ba\u03cc\u03bb\u03b1\u03bf\u03c2, 2017, \u0395\u03ba\u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u039c\u03c0\u03b1\u03bb\u03bf\u03c5\u03ba\u03c4\u03c3\u03ae \u0392\u03b1\u03c3\u03b9\u03bb\u03b9\u03ba\u03ae, ISBN: 978-618-83364-4-5.<\/li>\r\n<\/ol>","bib_journals":"International Journal of Accounting &amp; Information Management, International Journal of Accounting Information Systems, Information Systems Research, Journal of Management Information Systems, European Journal of Information Systems, \u03ba.\u03ac."},"_links":{"self":[{"href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/course\/1554"}],"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":22,"href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/course\/1554\/revisions"}],"predecessor-version":[{"id":3428,"href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/course\/1554\/revisions\/3428"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/staff\/1442"},{"embeddable":true,"href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/staff\/1445"},{"embeddable":true,"href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/staff\/1448"}],"acf:term":[{"embeddable":true,"taxonomy":"course_type","href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/course_type\/13"},{"embeddable":true,"taxonomy":"semester","href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/semester\/15"}],"wp:attachment":[{"href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/media?parent=1554"}],"wp:term":[{"taxonomy":"semester","embeddable":true,"href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/semester?post=1554"},{"taxonomy":"course_type","embeddable":true,"href":"https:\/\/www.es.ihu.gr\/en\/wp-json\/wp\/v2\/course_type?post=1554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}