{"id":2763,"date":"2023-06-02T11:09:37","date_gmt":"2023-06-02T08:09:37","guid":{"rendered":"https:\/\/www.ba.ihu.gr\/?post_type=course&#038;p=2763"},"modified":"2023-09-27T10:47:47","modified_gmt":"2023-09-27T07:47:47","slug":"205","status":"publish","type":"course","link":"https:\/\/www.ba.ihu.gr\/en\/courses\/205\/","title":{"rendered":"Financial Accounting"},"author":6,"template":"","meta":[],"semester":[11],"course_type":[12],"acf":{"code":"205","semester":[11],"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=678","prerequisites":"","instructors":[1451],"coordinator":"","content":"<ul>\r\n \t<li>The elements of the Balance Sheet.<\/li>\r\n \t<li>Balances (temporary and final).<\/li>\r\n \t<li>The settlement of accounting differences at the end of the year.<\/li>\r\n \t<li>Inventory and Stock Valuation (FIFO methodology).<\/li>\r\n \t<li>The valuation of assets and liabilities.<\/li>\r\n \t<li>Compilation of the Usage Results Account.<\/li>\r\n \t<li>Compilation of changes in equity.<\/li>\r\n \t<li>Compilation of the balance sheet.<\/li>\r\n \t<li>Compilation of cash flow statements.<\/li>\r\n \t<li>Appendix syntax.<\/li>\r\n<\/ul>","goals":"The aim of the course is the students will acquire the ability to understand the published financial statements of companies and organizations and will understand the concept of depreciation and valuation of fixed and current assets.\r\n\r\nUpon successful completion of the course, the student will be able to:\r\n<ul>\r\n \t<li>Proceed to making up Inventories and valuations.<\/li>\r\n \t<li>Proceed to making up Balance Sheets.<\/li>\r\n \t<li>Carry out Depreciation.<\/li>\r\n \t<li>Plan the entries and make correcting entries of the end of the year.<\/li>\r\n \t<li>Prepare the financial statements in accordance with the H.A.P.<\/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":"Assignment(s)","workload":35},"activity_3":{"description":"Personal Study","workload":51},"activity_4":{"description":"","workload":""},"activity_5":{"description":"","workload":""},"activity_6":{"description":"","workload":""}},"students_evaluation":"to be filled","bib_textbooks":"\u0394\u0399\u0394\u0391\u039a\u03a4\u0399\u039a\u0391 \u03a3\u03a5\u0393\u0393\u03a1\u0391\u039c\u039c\u0391\u03a4\u0391\r\n<ul>\r\n \t<li>\u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03b1 \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ac \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u0388\u03c4\u03bf\u03c2 \u03a4\u03c1\u03ad\u03c7. \u0388\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2\u00a0\u00a0 2018.<\/li>\r\n \t<li>\u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03b1 \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b5\u03b8\u03bd\u03ae \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 \u03a3\u03c5\u03b3\u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c2: \u03a3\u03c4\u03b5\u03c6\u03ac\u03bd\u03bf\u03c5 \u039a\u03c9\u03bd\u03c3\u03c4\u03b1\u03bd\u03c4\u03af\u03bd\u03bf\u03c2 \u0388\u03c4\u03bf\u03c2 \u03a4\u03c1\u03ad\u03c7. \u0388\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 2017.<\/li>\r\n \t<li>\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 \u03a3\u03c5\u03b3\u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c2: Harrison W., Horngren C., Thomas W. \u0388\u03c4\u03bf\u03c2 \u03a4\u03c1\u03ad\u03c7. \u0388\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 2015.<\/li>\r\n<\/ul>\r\n\u03a0\u03a1\u039f\u03a3\u0398\u0395\u03a4\u0391 \u0395\u03a0\u0399\u03a3\u03a4\u0397\u039c\u039f\u039d\u0399\u039a\u0391 \u03a0\u0395\u03a1\u0399\u039f\u0394\u0399\u039a\u0391\r\n<ul>\r\n \t<li>Accounting Review.<\/li>\r\n \t<li>Journal of Accounting Research.<\/li>\r\n<\/ul>","bib_journals":""},"_links":{"self":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course\/2763"}],"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":6,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course\/2763\/revisions"}],"predecessor-version":[{"id":3873,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course\/2763\/revisions\/3873"}],"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\/11"}],"wp:attachment":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/media?parent=2763"}],"wp:term":[{"taxonomy":"semester","embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/semester?post=2763"},{"taxonomy":"course_type","embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course_type?post=2763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}