Financial Accounting

Upon successful completion of this course the student will be able to: 1. Understand the basic concepts and the specific nature of Financial Accounting object. 2. To acquire the basics of practice applying skills and utilizing the accounting information in financial, accounting and consulting services, applying the theory and practice. 3. To apply the accounting information to modern organizations and businesses since now a social good, the quality of which depends on their administration, decision-making, allocation of resources and the transparency of markets and the functioning of the economy.

Objectives

The concepts and principles analyzed in the basic theoretical framework Financial Accounting, assumptions and accepted principles, the functioning of key accounting statements and accounting equality. Then students learn the recording of accounting events during the double-entry system and continue with the year-end entries and the balance sheet. After analyzing the financial information at national level by studying the handling of Greek Accounting Standards, and finally presents the financial accounting information at European level with the study of the International Accounting Standards Board.

Prerequisites

No prerequisite course

Syllabus

The course of Financial Accounting deals with the systematic knowledge of the collection, measurement, analysis and interpretation of financial information of modern enterprises and organizations. Businesses and organizations operate in a continually changing environment and undoubtedly the accounting reporting is now a social good, the quality of which depends on business management, decision-making, resource allocation and transparency of markets and the functioning of the economy . In basic theoretical under Financial Accounting analyzes the concepts and principles, oiypotheseis and accepted principles, the functioning of key accounting katastaseonkai accounting equality. Then students learn the katachorisiton accounting events during the double-entry system and continue with the engrafestelous use and preparation of the balance sheet. Then iChrimatooikonomiki information is analyzed at national level by studying the handling tonEllinikon Accounting Standards and finally presents the financial accounting information at European level metin study of International Accounting Standards.