Accounting II
Course ID:
Semester: 4th
Year of Study:
Category: Economics Elective
For Erasmus Students: Όχι
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/
Use of ICT
Use of Information and Communication Technologies (ICTs) (e.g. powerpoint) in teaching and communicating with students.
Teaching Hours: 5
ECTS Credits: 6
Teaching Credits: 3
Weight: 1.5
Type:
Language: Ελληνική
Teaching Method: Πρόσωπο με πρόσωπο
General Competences: Αναζήτηση, ανάλυση και σύνθεση δεδομένων και πληροφοριών, με τη χρήση και των απαραίτητων τεχνολογιών, Προσαρμογή σε νέες καταστάσεις, Λήψη αποφάσεων, Αυτόνομη εργασία, Εργασία σε διεθνές περιβάλλον
Γνωστικό Αντικείμενο: Economics of Business, Innovation & Regional Developement
Οργανική Μονάδα / Εργαστήριο:
E-mail: tzelepis@upatras.gr
Τηλέφωνο: +30 2610 962583
Ώρες γραφείου: Tuesday 17:00 - 19:00
eclass URL:
–Recommended Literature:
“Financial Accounting”, HARRISON – HORNGREN – THOMAS, PEARSON, 2015.
“Principles of Accounting”, Needles, Powers and Crosson, Cengage Learning, 2014.
Additional reading material is accessible at:
Lecture notes (https://eclass.upatras.gr/modules/document/?course=ECON1211).
