ACCOUNTING II

The course relates to special issues of financial accounting. It studies the accounting and evaluation of special accounting cases. The approach of issues is based on Greek legislation but presentation of practices according to International Accounting Standards is not exempted.

Objectives

Students will obtain the appropriate knowledge on accounting and evaluation of special accounting cases. The approach of issues is based on Greek legislation but presentation of practices according to International Accounting Standards is not exempted.

Prerequisites

ACCOUNTING I.

Syllabus

Unit 1: Accounting and Evaluation of Intangible Assets Unit 2: Systems of Accounting and Evaluation of Inventories Unit 3: Special issues of Accounting and Evaluation of Receivables Unit 4: Accounting of Νotes Receivable Unit 5: Accounting of Participating Interests and Securities Unit 6: Accounting and Evaluation of Short Term Liabilities Unit 7: Accounting of Foreign Currency Accounts Unit 8: Special Accounts Unit 9: Operating Expenses