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ACCOUNTING II

MODULE HANDBOOK

(1)    GENERAL INFORMATION

SCHOOL

SCHOOL OF ECONOMIC AND MANAGEMENT STUDIES

DEPARTMENT

DEPARTMENT OF BUSINESS ADMINISTRATIONS

LEVEL OF STUDY (BSc/MSc)

BSc

COURSE CODE

603

SEMESTER

6

COURSE TITLE

ACCOUNTING II

INDEPENDENT TEACHING ACTIVITIES
in case the credits are awarded in separate parts of the course e.g. Lectures, Laboratory Exercises, etc. If the credits are awarded uniformly for the whole course, indicate the weekly teaching hours and the total number of credits.

WEEKLY TEACHING HOURS

CREDIT UNITS

4

5

 

 

Add rows if needed. The teaching organization and teaching methods used are described in detail in (d).

COURSE TYPE

general background, special background, general knowledge specialization, skills development

General background

PREREQUISITE COURSES:

 

NO

LANGUAGE OF TEACHING and EXAMS:

GREEK

IS THE COURSE OFFERED TO ERASMUS STUDENTS

NO

ELECTRONIC COURSE PAGE (URL)

NO

(2)    LEARNING OUTCOMES

Learning Outcomes

The learning outcomes of this course, knowledge and skills that will be gained, and abilities of an appropriate level that students will acquire after the successful completion of the course.

Refer to Appendix A.

  • Description of the Level of Learning Outcomes for each course of study according to the Qualifications Framework of the European Higher Education Area
  • Descriptive Indicators of Levels 6, 7 & 8 of the European Qualifications Framework for Lifelong Learning and Annex B
  • Summary Guide for writing 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 prepare financial statements

General Skills

Taking into account the general skills that the graduate must have acquired (as they are listed in the Diploma Supplement and are listed below) which of the following is the aim of the course ?

Search, analysis and synthesis of data and information, using the necessary technologies

Adaptation to new situations

Decision making

Autonomous work

Teamwork

Working in an international environment

Work in an interdisciplinary environment

Production of new research ideas  

Project design and management

Respect for diversity and multiculturalism

Respect for the natural environment

Demonstration of social, professional and moral responsibility and sensitivity in gender issues

Exercise criticism and self-criticism

Promoting free, creative and inductive thinking

……

Other…

…….

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

•International accounting standards

• Inventory accounting

• Assets accounting

• Debts

• Monitoring the tax environment of the company

• Preparation and interpretation of financial statements

• Accounting correction of errors

• Auditing

 

 

 

 

 

 

 

 

 

 

 

 

(4)    TEACHING AND LEARNING METHODS - EVALUATION

TEACHING METHOD
Face to face, distance learning, etc..

Face to face

USE OF INFORMATION AND COMMUNICATION TECHNOLOGIES
Use of ICT in Teaching, in Laboratory Education, in Communication with students

Use of ICT in communication with students

TEACHING ORGANIZATION

The teaching methodologies are described in detail.

Lectures, Seminars, Laboratory Exercise, Field Exercise, Bibliography study & analysis, Tutoring, Internship (Placement), Clinical Exercise, Art Workshop, Interactive teaching, Study visits, Study work, artwork, creatio, etc

 

Indicate the student's study hours for each learning activity as well as the non-guided study hours according to the ECTS principles

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

Description of the evaluation process

 

Assessment Language, Assessment Methods, Formative or Concluding, Multiple Choice Test, Short Answer Questions, Essay Development Questions, Problem Solving, Written Assignment, Report / Report, Oral Examination, Public Presentation, Public Presentation, Others

 

Explicitly defined assessment criteria are stated and if and where they are accessible to students.

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