Χρηματοοικονομική Λογιστική (Financial Accounting) (MLE01)

Ενότητες

 

  1. 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

 

  1. 2.      Unit: Balance Sheet - Assets

Fixed assets - group (1), current assets - the second group (2), third group (3  – debtors, creditors, bank and cash amounts)

 

  1. 3.      Unit: Balance Sheet - Passives

Equity, Long termed liabilities (4th group),  short termed liabilities (5th group)

 

  1. 4.      Unit: Profit and Loss Account - Expenses

The various categories of expenses (group 6th)

 

  1. 5.      Unit: Profit and Loss Account - Revenues

The various categories of revenues / earnings (group 7th)

 

  1. 6.      Unit: Profit and Loss Account – Provisional Results

Provisional results (group 8th)

 

  1. 7.      Unit: Internal (Cost) Accounting - Results

The functioning of the 9th group – the analytic accounting

 

  1. 8.      Unit: Special accounts

The tenth group (0) – special accounts

 

  1. 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