Financial Accounting I
- GENERAL
| SCHOOL | SCHOOL OF ECONOMICS AND BUSINESS | ||||
| SECTION | DEPARTMENT OF ECONOMICS AND DEPARTMENT OF ACCOUNTING & FINANCE | ||||
| LEVEL OF STUDIES | POSTGRADUATE LEVEL | ||||
| COURSE CODE | MSC0102 | SEMESTER OF STUDY | 1 | ||
| COURSE TITLE | FINANCIAL ACCOUNTING I | ||||
|
INDEPENDENT TEACHING ACTIVITIES |
WEEKLY TEACHING HOURS | CREDIT UNITS | |||
| LECTURES | 3 | 8 | |||
|
TYPE OF COURSE |
REQUIRED |
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| PREREQUISITE COURSES: | NO | ||||
| LANGUAGE OF TEACHING AND
EXAMINATION: |
GREEK / English | ||||
| THE COURSE IS OFFERED TO ERASMUS STUDENTS | NO | ||||
| ELECTRONIC COURSE PAGE (URL) | https://eclass.uth.gr/ | ||||
| Upon successful completion of the course, the student will be able to:
• Prepares the financial statements (balance sheet and profit and loss account) use), • Performs analysis and entry of accounting events and transactions, • Know how to evaluate customer requirements and how to assess the valuation of stocks, • Know the accounting treatment of tangible and intangible fixed assets elements, • It knows the nature and characteristics of liabilities and equity, • Assesses the quality of financial statements. |
| Learning Outcomes |
- LEARNING OUTCOMES
| • Search, analysis and synthesis of data and information, using both the
necessary technologies • Decision-making • Autonomous work • Teamwork • Working in an international environment • Working in an interdisciplinary environment • Generating new research ideas • Respect for the natural environment • Demonstrate social, professional and ethical responsibility • Promoting free, creative and inductive thinking |
| General skills |
| The course ‘Financial Accounting I’ aims to introduce the student to the structural issues of financial accounting at the graduate level and to familiarize him/her with the accounting processes and the accounting circuit. Secondarily, this course aims to prepare the student to successfully understand and assimilate
advanced topics in financial accounting, auditing and financial analysis, which will follow and which will be covered by the other courses of the curriculum. More specifically, during the teaching of the course the following modules will be covered:
• Financial statements • Analysis of Transactions • Accrual Based Accounting • Short-term investments and receivables from customers • Stocks and Cost of Sales • Fixed assets • Obligations • Equity capital • The Income Statement and the Statement of Comprehensive Income • The Cash Flow Statement |
- COURSE CONTENT
- TEACHING and LEARNING METHODS – EVALUATION
| MODE OF DELIVERY. | On Site & Distance learning – Hybrid room | |||
| USE OF INFORMATION AND COMMUNICATION TECHNOLOGIES | Use of a hybrid room that includes a large
a wall-mounted screen on which the participants are presented remotely. The connection to the course is made through the Microsoft Teams software, in which a camera is connected to the course. in the room is recorded and illustrated by the teacher. The attendance of the course is also done with the use of the Wacom digital pen, which ensures the interactivity of the lesson with notes that appear directly on the students’ screen. In addition, slides are projected, use of the asynchronous education platform for the posting of course materials, students’ assignments and and communication between lecturers and students, search for electronic journals and resources. |
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| ORGANISATION OF TEACHING | Activity | Semester workload | ||
| Lectures | 36 | |||
| Study, preparation and presentation of activities |
146 |
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| Study and analysis of the literature
(preparation of lectures & exams) |
55 |
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| Final written examination | 3 | |||
| Total Course |
240 |
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| STUDENT ASSESSMENT | The assessment is in Greek or in English and consists of a written assignment (individual/group) (30%) and a written exam (70%) at the end of the semester. | |||
- RECOMMENDED-BIBLIOGRAPHY
| – Suggested Bibliography:
– Harrison W., Horngren C., Thomas W. (2015), ‘Financial Accounting’, Publications Broken Hill Publishers |
