Accounting II

Accounting II, photo: Adriano Gadini

Course ID: 
Year of Study: 
For Erasmus Students: 

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.


  • 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


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)


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:

Use of ICT

Use of Information and Communication Technologies (ICTs) (e.g. powerpoint) in teaching and communicating with students.

Course Info

Current Tutors


Tzelepis Dimitrios

Associate Professor
Tzelepis Dimitrios
Field of Expertise: 
Earnings Management, Accounting, Fraud Detection
Organic Unit / Lab: 
Laboratory of Industrial, Innovation and Regional Economics
Office Hours: 
Thursday 11:30-14:30
or after appointment

Magerakis Efstathios

Teaching Fellow
Magerakis Efstathios

Reading List

Reading Recommendations: 
- Λογιστική-Εκτενής Ανάλυση με ΔΠΧΑ, Kieso E. Donald, Weygandt J. Jerry, Warfield D. Terry,
- Horngren's Χρηματοοικονομική Λογιστική, Miller-Nobles Tracie, Mattison Brenda, Matsumura Ella Mae,