Topics in Accounting


Course Contents

  • Introduction to business types and special categories.
  • Solution and Liquidation by category (Irregularities that are not reasons for solution, Liquidators S.A.).
  • Public Sector Accounting (Analysis).
  • International Public Sector Accounting Standards (IPSAS).
  • Bank accounting: Overdue and Doubtful Grants.
  • Bank accounting: Assets from Auctions.
  • Hotel accounting: Main Courante.
  • Hotel accounting: VAT.
  • Intra-group transactions.
  • Electronic invoices (my Data) – The transition.
  • Summary on special accounting topics.
  • Money laundering.

Educational Goals

The course aims at providing students with the necessary knowledge and techniques for dealing with Special Accounting Issues, as well as specialized cases that are not fully covered by the material of the Accounting courses taught. Specifically, upon successful completion of the course, students are expected to have:

  • Knowledge so they can: recognize the reasons and the method of dissolution and liquidation of one of the most important forms of company, the Limited Liability Company (S.A.) and understand and distinguish the differences between IFRS and IPSAS which are the next step for the accounting upgrade of the Public sector in Greece in the coming years.
  • In addition, they will have skills so they can manage various important issues in Banking accounting and apply the Greek Accounting Standards to hotel units and related activities such as tourist offices, car rental companies, catering accommodation and others.
  • Students will also have the ability to express an opinion on special (accounting) issues that concern accounting and auditing science.

General Skills

to be filled

Teaching Methods

  • Face to face.

Use of ICT means

  • Online guidance.
  • Slides Projection in the classroom.
  • Use of E-mail and onlne communication systems.
  • Use of e-learning system (moodle).

Teaching Organization

ActivitySemester workload
Study and analysis of bibliography15
Personal Study15

Students Evaluation

to be filled

Recommended Bibliography


  1. Γαρεφαλάκης Α., Πασσάς Ι., Ταμπουρατζή Ε., Καγιάς Π., Σπινθηρόπουλος Κ., (2020), «Ελληνικά και Διεθνή Πρότυπα Χρηματοοικονομικής Αναφοράς», Διαθέτης (Εκδότης): ΑΛΕΞΑΝΔΡΟΣ Σ. Ι.Κ.Ε.
  2. Γαρεφαλάκης Α., Λεμονάκης Χ., (2019) «Ειδικά Θέματα Λογιστικής», Διαθέτης (Εκδότης): ΑΛΕΞΑΝΔΡΟΣ Σ. Ι.Κ.Ε.


  1. Σημειώσεις του διδάσκοντα.

Related Research Journals

  1. The Accounting Review.
  2. Accounting, Organizations and Soxiety.
  3. Εuropean Accounting Review.
  4. Journal of Accounting and Economics.
  5. Journal of Accounting Research.
  6. Review of Accounting Studies.
  7. Contemporary Accounting Research.