1. General
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SCHOOL |
SCHOOL OF ECONOMIC SCIENCES |
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ACADEMIC UNIT |
DEPARMENT OF ACCOUNTING AND FINANCE |
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LEVEL OF STUDIES |
Undergraduate |
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COURSE CODE |
BA404 |
SEMESTER |
4 | ||
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COURSE TITLE |
Branch Accounting | ||||
| INDEPENDENT TEACHING ACTIVITIES |
WEEKLYTEACHING HOURS |
CREDITS | |||
| Lectures | 3 | ||||
| Hours Lab | 0 | ||||
| Hours Exercises | 0 | ||||
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Total |
3 | 6 | |||
| COURSE TYPE | Scientific Field, Compulsory | ||||
| PREREQUISITE COURSES | Όχι | ||||
| LANGUAGE OF INSTRUCTION and EXAMINATIONS | Greek | ||||
| IS THE COURSE OFFERED TO ERASMUS STUDENTS | Yes (upon request) | ||||
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COURSE WEBSITE (URL) |
https://
eclass.uowm.gr/courses/BA208/
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2. LEARNING OUTCOMES
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Learning outcomes |
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After successful completion of the course, students are expected to be able to: 1. Recognize the peculiarities and idiosyncrasies of the three main branches of the economy: hotels, shiping and banking. 2. Know specialized issues regarding the structure, organization and accounting particularities of hotel, shipping and banking units. 3. Understand the organization of the above units and the fiscal framework within which they operate. 4. Describe, analyze and use the sectoral accounting plans. 5.Effectively handle special accounting matters. 6. Be able to communicate via computers in a network environment or via the Internet |
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General Competences |
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• Decision-making • Autonomous work • Group work |
3. SYLLABUS
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The course content includes: • Basic principles of accounting & practical application through user accounting documents • Analysis of year-end financial statements & distribution of results • Maritime accounting • Introduction, concept & principles of maritime accounting • Hotel accounting • Object, purpose & importance of hotel accounting, basic accounting. problems. • Bank accounting • Object, purpose & importance of bank accounting, functions of the bank. |
4. TEACHING and LEARNING METHODS - EVALUATION
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DELIVERY |
Face to face | ||||||||||||||||||||||||
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USE OF INFORMATION AND COMMUNICATIONS TECHNOLOGY |
Use of the electronic platform e-class Presentations are made using Power Point. There is also the possibility of electronic communication via e-mail to the teacher. Providing electronic teaching presentations to Students, via e-class |
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| TEACHING METHODS |
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STUDENT PERFORMANCE EVALUATION |
• Mid-term Exam 30% • Final Exam(multiple choice, short-answer questions, problem solving) 70% |
5. SUGGESTED BIBLIOGRAPHY
| -Suggested bibliography: |
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• Recommended Book Resources: • Garefalakis A. & Lemonakis X. (2019). Special Topics in Accounting, Alexandros IKE Publications, Kozani. • Michael Diakomichalis, Mandilas Athanassios, Keletzis Simos (2013) Special - Sectoral Accounting (Shipping, Hotel, Construction, Banking), Srtamoulis Publications, Athens • Ballas, A & Hevas, D., (2016), Financial Accounting, 4th edition, Benou Publications, Athens. |
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-Related academic journals: |