Χρηματοοικονομική Λογιστική (Financial Accounting) (MLE01)
Πατατούκας - Μπατσινίλας - Σαριαννίδης
Financial Accounting offers the understanding of its strategic meaning as science as well as a method of disclosure and documentation of the entrepreneurial activities. There are demonstrated all those necessary dimensions of structures and connections concerning the related groups of E.G.L.S. and its accounts aiming at the deeply understanding and enriching the financial accounting knowledge base. Therewith the students will be able do understand fully the meaning of E.G.L.S., the methods of financial accounting documentation, analysis and disclosure techniques. Consequently the students will be well prepared to integrate the necessary knowledge corpus of the next MBA lesson of managerial accounting.
By exposing students to the wide range of financial accounting the module aims to raise the students’ awareness of the variety of theoretical and methodological aspects used in the broad field of financial accounting and familiarize them with concepts needed to respond appropriately in a related business environment. Specifically, the students acquire learning strategies and techniques that foster them develop their theoretical and methodological conceptive abilities with regard to financial accounting purposes. Going through this procedure the student should be able to distinguish between the various accountants needs due to the different accounting occasions.
On successful completion of this module the learner will be able to:
1. Get profound knowledge about the impact of financial accounting for the issues concerning cost accounting
2. Realize the accounting related streams of cost compounds in the production process.
3. Being confident in deciding between categories of cost blocks, such as fixed and current assets.
4. Realizing the importance of accounting for the various economic decisions, caused by the results of the company and the pricing policies.
6. Being able to backup decisions based on profit / loss analysis.
7. Being confident by conducting the financial statements and their interpretation
ΛιγότεραFinancial Accounting offers the understanding of its strategic meaning as science as well as a method of disclosure and documentation of the entrepreneurial activities. There are demonstrated all those necessary dimensions of structures and connections concerning the related groups of E.G.L.S. and its accounts aiming at the deeply understanding and enriching the financial accounting knowledge base. Therewith the students will be able do understand fully the meaning of E.G.L.S., the methods of financial accounting documentation, analysis and disclosure techniques. Consequently the students will be well prepared to integrate the necessary knowledge corpus of the next MBA lesson of managerial accounting.
By exposing students to the wide range of financial accounting the module aims to raise the students’ awareness of the variety of theoretical and methodological aspects used in the broad field of financial accounting and familiarize them with concepts needed to respond appropriately in
Financial Accounting offers the understanding of its strategic meaning as science as well as a method of disclosure and documentation of the entrepreneurial activities. There are demonstrated all those necessary dimensions of structures and connections concerning the related groups of E.G.L.S. and its accounts aiming at the deeply understanding and enriching the financial accounting knowledge base. Therewith the students will be able do understand fully the meaning of E.G.L.S., the methods of financial accounting documentation, analysis and disclosure techniques. Consequently the students will be well prepared to integrate the necessary knowledge corpus of the next MBA lesson of managerial accounting.
By exposing students to the wide range of financial accounting the module aims to raise the students’ awareness of the variety of theoretical and methodological aspects used in the broad field of financial accounting and familiarize them with concepts needed to respond appropriately in
- 1. Unit: Introduction to the Greek Financial Accounting Plan (E.G.L.S.)
The accounts plan of E.G.L.S., Balance Sheet, Profit and Loss Account
- 2. Unit: Balance Sheet - Assets
Fixed assets - group (1), current assets - the second group (2), third group (3 – debtors, creditors, bank and cash amounts)
- 3. Unit: Balance Sheet - Passives
Equity, Long termed liabilities (4th group), short termed liabilities (5th group)
- 4. Unit: Profit and Loss Account - Expenses
The various categories of expenses (group 6th)
- 5. Unit: Profit and Loss Account - Revenues
The various categories of revenues / earnings (group 7th)
- 6. Unit: Profit and Loss Account – Provisional Results
Provisional results (group 8th)
- 7. Unit: Internal (Cost) Accounting - Results
The functioning of the 9th group – the analytic accounting
- 8. Unit: Special accounts
The tenth group (0) – special accounts
- 9. Unit: Journal Transactions - Purchasing and selling cycles
The purchasing accounting (2Χ.XX), the selling accounting (7Χ.XX), debtors and creditors (3Χ.XX, 5Χ.XX) treatment, accounting of returns and discounts (2X.XX, 7X.XX), accounting of Value Added tax (V.A.T., 54.XX), accounting of checques (31.XX), transitional accounts (active / assets- 36.XX, passive / liabilities- 56.XX), accounting treatment for wages and salaries, accounting of depreciations, future expenses, stock evaluation, conception and function of the Provisional Results Account (80.ΧΧ), Conception and function of the Profit & Loss Account (86.ΧΧ), Conception and function of the Results Account (88.ΧΧ), Conception and function of the Balance Sheet Account (89.ΧΧ), the meaning / importance of the Financial Statements
Ημερολόγιο
Ανακοινώσεις
- Πέμπτη, 28 Μαΐου 2015
