{"id":2640,"date":"2023-05-31T22:16:47","date_gmt":"2023-05-31T19:16:47","guid":{"rendered":"https:\/\/www.ba.ihu.gr\/?post_type=course&#038;p=2640"},"modified":"2023-09-28T10:20:56","modified_gmt":"2023-09-28T07:20:56","slug":"102","status":"publish","type":"course","link":"https:\/\/www.ba.ihu.gr\/en\/courses\/102\/","title":{"rendered":"Introduction to Accounting"},"author":6,"template":"","meta":[],"semester":[10],"course_type":[12],"acf":{"code":"102","semester":[10],"level":"1","teaching_activities":{"activity_1":{"description":"Lectures and Practice\/Exercises","weekly_hrs":3,"ects":5},"activity_2":{"description":"","weekly_hrs":"","ects":""},"activity_3":{"description":"","weekly_hrs":"","ects":""},"activity_4":{"description":"","weekly_hrs":"","ects":""},"activity_5":{"description":"","weekly_hrs":"","ects":""}},"type":12,"language":"Greek","erasmus":"\u038c\u03c7\u03b9","url":"https:\/\/elearning.cm.ihu.gr\/course\/view.php?id=442","prerequisites":"","instructors":[1451],"coordinator":"","content":"<ul>\r\n \t<li>Accounting principles.<\/li>\r\n \t<li>The structure of the financial statements.<\/li>\r\n \t<li>Tangible and intangible fixed stocks.<\/li>\r\n \t<li>Financial and other assets.<\/li>\r\n \t<li>Clear position and forecasts.<\/li>\r\n \t<li>Liabilities, expenses and damages.<\/li>\r\n \t<li>Revenue and profits.<\/li>\r\n \t<li>Own production - Branches.<\/li>\r\n \t<li>Period results.<\/li>\r\n<\/ul>","goals":"The objectives of this lesson are:\r\n<ul>\r\n \t<li>To explain the concepts and importance of accounting in business administration.<\/li>\r\n \t<li>To introduce students to the financial accounting of businesses and other economic units.<\/li>\r\n \t<li>To explain the composition of financial statements, accounts, books and data.<\/li>\r\n \t<li>To explain students the use of data and how to record them in the Accounting books, of all categories.<\/li>\r\n \t<li>To consolidate the concept of the management period and the results of use.<\/li>\r\n \t<li>To explain the hierarchical structure, the function and the \"officialness\" of the accounts, as well as the importance of the Greek Accounting Standards.<\/li>\r\n<\/ul>\r\nUpon completion of the course students should be able to:\r\n<ul>\r\n \t<li>Acquire the skill of creating the accounts of the General Ledger, starting from a Balance Sheet.<\/li>\r\n \t<li>Acquire the skill of recording the data received in the Diary and the General Ledger.<\/li>\r\n \t<li>Acquire the skill of publishing data.<\/li>\r\n \t<li>Acquire the skill of settling accounts at the end of the year.<\/li>\r\n \t<li>Be able to prepare the financial statements of the companies according to the Greek Accounting Standards.<\/li>\r\n<\/ul>","skills":"to be filled","teaching_methods":"<ul>\r\n \t<li>Face to face.<\/li>\r\n<\/ul>","ict_usage":"<ul>\r\n \t<li>Online guidance.<\/li>\r\n \t<li>Slides Projection in the classroom.<\/li>\r\n \t<li>Use of E-mail and onlne communication systems.<\/li>\r\n \t<li>Use of e-learning system (moodle).<\/li>\r\n<\/ul>","teaching_organization":{"activity_1":{"description":"Lectures and Practice\/Exercises","workload":39},"activity_2":{"description":"\u0391ssignment(s)","workload":25},"activity_3":{"description":"Personal Study","workload":61},"activity_4":{"description":"","workload":""},"activity_5":{"description":"","workload":""},"activity_6":{"description":"","workload":""}},"students_evaluation":"to be filled","bib_textbooks":"<ol>\r\n \t<li style=\"text-align: left;\">\u0395\u03b9\u03c3\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03c4\u03b7\u03bd \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae 3\u03b7 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03a3\u03c5\u03b3\u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c2: \u03a4\u03c3\u03b9\u03c4\u03c3\u03ac\u03ba\u03b7\u03c2 \u03a7. \u0388\u03c4\u03bf\u03c2 \u03a4\u03c1\u03ad\u03c7. \u0388\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2.<\/li>\r\n \t<li style=\"text-align: left;\">\u03a7\u03a1\u0397\u039c\u0391\u03a4\u039f\u039f\u0399\u039a\u039f\u039d\u039f\u039c\u0399\u039a\u0397 \u039b\u039f\u0393\u0399\u03a3\u03a4\u0399\u039a\u0397, \u03a4\u039f\u039c\u039f\u03a3 \u0392' \u03a3\u03c5\u03b3\u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c2: \u0393\u0395\u03a9\u03a1\u0393\u0399\u039f\u03a3 \u0391\u039b\u0397\u03a6\u0391\u039d\u03a4\u0397\u03a3 \u0388\u03c4\u03bf\u03c2 \u03a4\u03c1\u03ad\u03c7. \u0388\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2.<\/li>\r\n \t<li style=\"text-align: left;\">\u0391\u03c1\u03c7\u03ad\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03a3\u03c5\u03b3\u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c2: \u039c\u03b9\u03c7\u03ac\u03bb\u03b7\u03c2 \u039c\u03c0\u03b5\u03ba\u03b9\u03ac\u03c1\u03b7\u03c2, \u03a7\u03c1\u03ae\u03c3\u03c4\u03bf\u03c2 \u03a4\u03b6\u03cc\u03b2\u03b1\u03c2 \u0395\u039a\u0394\u039f\u03a3\u0397 2017.<\/li>\r\n<\/ol>","bib_journals":"<ol>\r\n \t<li>Journal of Accounting Research.<\/li>\r\n<\/ol>"},"_links":{"self":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course\/2640"}],"collection":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course"}],"about":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/types\/course"}],"author":[{"embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/users\/6"}],"version-history":[{"count":24,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course\/2640\/revisions"}],"predecessor-version":[{"id":4012,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course\/2640\/revisions\/4012"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/staff\/1451"}],"acf:term":[{"embeddable":true,"taxonomy":"course_type","href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course_type\/12"},{"embeddable":true,"taxonomy":"semester","href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/semester\/10"}],"wp:attachment":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/media?parent=2640"}],"wp:term":[{"taxonomy":"semester","embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/semester?post=2640"},{"taxonomy":"course_type","embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course_type?post=2640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}