- Κωδικός / Course Code: ΛΧΡ512
- ECTS: 10
- Τρόποι Αξιολόγησης / Assessment: 2 assignments (30%), interactive activities (10%), final exam (60%)
- Διάρκεια Φοίτησης/ Length of Study: Εξαμηνιαία (χειμερινό) / Semi-annual (fall)
- Κόστος/ Tuition Fees: €600
- Επίπεδο Σπουδών/ Level: Μεταπτυχιακό/ Postgraduate
The Thematic Unit ΛΧΡ512, Principles of Accounting, aims to help students understand and become familiar with both theoretical and practical issues in Accounting. After studying this particular module, students will be familiar with basic accounting information such as the key accounts and the accounting events. They will also become familiar with key aspects of recording accounting events in the Journal and the General ledger by applying the double-entry system.
Students will also be able to determine the financial position of a business, through analysis of profits and losses, and complete the accounting cycle by closing the accounting books. Finally, they will be able to prepare and present the basic accounting statements of the companies, i.e. the balance sheet and the income statement.