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 |
BA104 |
SEMESTER |
1 | ||
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COURSE TITLE |
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 | No | ||||
| 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/BA198/
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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. Understand the science of accounting in theory and in practice through examples 2. Demonstrate knowledge of the rules governs the accounting science 3. Combining the above rules in order to recognize and classify specific accounting events |
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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: • Analysis and Interpretation of Greek Accounting Standards (GAS) (Theory and exercises) • Generally Accepted Accounting Principles • Bad debts • Deprecation on fixed assets • Valuation of assets and liabilities • Credit memo accounts and their accounting treatment. • Income - Expenses |
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. (2019). Principles of Financial Accounting and modern analysis of financial statements, ALEXANDROS IKE Publications, Kozani • Ballas A. Hevas D, (2016), “Financial Accounting” 4th Edition, Benou Publication , Athens. • Bekiaris M. Jovas H, (2017). Principles of Financial Accounting. Propobos Publication, Athens. |
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-Related academic journals: |