{"id":3050,"date":"2023-06-07T02:25:41","date_gmt":"2023-06-06T23:25:41","guid":{"rendered":"https:\/\/www.ba.ihu.gr\/?post_type=course&#038;p=3050"},"modified":"2024-06-09T22:45:51","modified_gmt":"2024-06-09T19:45:51","slug":"%ce%b108","status":"publish","type":"course","link":"https:\/\/www.ba.ihu.gr\/en\/courses\/%ce%b108\/","title":{"rendered":"Managerial Accounting"},"author":6,"template":"","meta":[],"semester":[68],"course_type":[14],"acf":{"code":"\u039108","semester":[68],"level":"1","teaching_activities":{"activity_1":{"description":"Lectures","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":14,"language":"Greek","erasmus":"\u038c\u03c7\u03b9","url":"https:\/\/elearning.cm.ihu.gr\/course\/view.php?id=882","prerequisites":"","instructors":[1464,1451],"coordinator":"","content":"<ul>\r\n \t<li>Economic unit categories.<\/li>\r\n \t<li>Keeping accounting books-records.<\/li>\r\n \t<li>Entities applying the IAC.<\/li>\r\n \t<li>Sizing entities.<\/li>\r\n \t<li>Sole proprietorship.<\/li>\r\n \t<li>Limited partnership.<\/li>\r\n \t<li>Limited Liability Companies.<\/li>\r\n \t<li>SA.<\/li>\r\n \t<li>Private capital company.<\/li>\r\n \t<li>Legal persons - entities.<\/li>\r\n \t<li>Mergers and Business Groups.<\/li>\r\n \t<li>Intra-group transactions.<\/li>\r\n \t<li>Accounting procedures.<\/li>\r\n<\/ul>","goals":"The objectives of this course refer to understanding the operation of various for-profit and not-for-profit corporate organizations, the methods of incorporation, changes in the capital structure of companies and how to handle them. The tax discriminations referred to in the various categories of profit-making and non-profit-making companies.\r\n\r\nUpon completion of the course students should be able:\r\n<ul>\r\n \t<li>To distinguish the various forms of corporate formations.<\/li>\r\n \t<li>To understand the procedures for establishing and organizing personal and capital companies.<\/li>\r\n \t<li>To know the procedures that govern the legal, accounting and tax operating framework of the various types of companies.<\/li>\r\n \t<li>To apply accounting methods regarding the establishment, operation and dissolution of companies.<\/li>\r\n \t<li>To understand and apply conversion techniques of personal and capital companies.<\/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":"<ol>\r\n \t<li>\u0395\u03c6\u03b1\u03c1\u03bc\u03bf\u03c3\u03bc\u03ad\u03bd\u03b7 \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \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\u00a0 \u0388\u03c4\u03bf\u03c2 \u03a4\u03c1\u03ad\u03c7. \u0388\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 2018.<\/li>\r\n \t<li>\u039b\u039f\u0393\u0399\u03a3\u03a4\u0399\u039a\u0397 \u0395\u03a4\u0391\u0399\u03a1\u0399\u03a9\u039d \u03a3\u03a5\u039c\u03a6\u03a9\u039d\u0391 \u039c\u0395 \u03a4\u0391 \u0395\u039b\u039b\u0397\u039d\u0399\u039a\u0391 \u039a\u0391\u0399 \u0394\u0399\u0395\u0398\u039d\u0397 \u039b\u039f\u0393\u0399\u03a3\u03a4\u0399\u039a\u0391 \u03a0\u03a1\u039f\u03a4\u03a5\u03a0\u0391 \u03a3\u03c5\u03b3\u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c2: \u039d\u0395\u0393\u039a\u0391\u039a\u0397\u03a3 \u03a7\u03a1\u0397\u03a3\u03a4\u039f\u03a3\u00a0 \u0388\u03c4\u03bf\u03c2 \u03a4\u03c1\u03ad\u03c7. \u0388\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 2015.<\/li>\r\n<\/ol>","bib_journals":"<ol>\r\n \t<li><a href=\"https:\/\/www.e-forologia.gr\" target=\"_blank\" rel=\"noopener\">https:\/\/www.e-forologia.gr<\/a><\/li>\r\n \t<li><a href=\"http:\/\/astbooks.gr\" target=\"_blank\" rel=\"noopener\">http:\/\/astbooks.gr<\/a><\/li>\r\n<\/ol>"},"_links":{"self":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course\/3050"}],"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":22,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course\/3050\/revisions"}],"predecessor-version":[{"id":4493,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course\/3050\/revisions\/4493"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/staff\/1451"},{"embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/staff\/1464"}],"acf:term":[{"embeddable":true,"taxonomy":"course_type","href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course_type\/14"},{"embeddable":true,"taxonomy":"semester","href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/semester\/68"}],"wp:attachment":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/media?parent=3050"}],"wp:term":[{"taxonomy":"semester","embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/semester?post=3050"},{"taxonomy":"course_type","embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course_type?post=3050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}