Accounting II

Accounting II, photo: Adriano Gadini

Course ID:

ECO_132

Semester:

4th

Year of Study:

2nd Year

Category:

Economics Elective

For Erasmus Students:

No

eclass URL

Learning Outcomes

Students will acquire the relevant knowledge and skills for managing specialized issues in financial accounting and valuation. The approach of the various accounting issues is based primarily on the International Accounting Standards completed with references to practices consistent with Greek Accounting Standards.

Competences:

Theoretical knowledge of specific accounting issues
Perception of the wiring of the accounts of assets and liabilities with those of the Income Statement and Cash Flow Statement
Application of valuation methods to the most important assets of firms.

Course Contents

Weeks 1,2 : Accounting for Short-Term Investments & Receivables
Weeks 3,4 : Accounting for Long-Term Investments & the Time Value of Money
Weeks 5,6: Accounting for Liabilities
Weeks 7,8: Accounting for Stockholders’ Equity
Weeks 9,10: Evaluating Performance
Week 11: The Statement of Cash Flows
Weeks 12,13: Case studies presentation and Problems solvinig.

Teaching Activities

Lectures (3 hours/week) and Tutorials (2 hours/week)

Teaching Organization

*Activity*	*Semester workload*
Lectures, 3hours per week	13X3=39 hours
Tutorials, 2hours per week	13X2=26 hours
Study and analysis of the literature	46 hours
Project writing and problem sets solving	39 hours
*Total number of hours for the Course* *(25 hours of work-load per ECTS credit)*	*150 hours (total student work-load)*

Assessment

a) Submission of assignments (30%) and b) performance on the final written examination at the end of the semester (70%). The evaluation criteria are clearly defined and posted in the relevant web page of the course: https://eclass.upatras.gr/courses/ECON1211/