Department of Accounting - teimes.gr of Accounting.pdf · ¶ƒ0301 Human Resource Management E 2 2 2 ... ∂¢5004 Cost Accounting I C 3 3 6 12 7 ... Specialty Course Unit MELA: Management

Academic Degree Awarded: B.Sc in Accounting

Admission Procedures: (see p. 23of the prospectus)

Final Exams: (see p. 23)

Exam and Assessment Rules: (see p. 23)

Access to further studies: (see The Postgraduate Studies of the T.E.I. /M p. 25)

FACULTY OF MANAGEMENT AND ECONOMICS

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According to official estimations, accounting remains

one of the fastest-growing fields in the discipline of

economics within Greece with remarkable prospects of

future growth. The prosperous job of accountants

consists, firstly, of recording, classifying, summarizing,

interpreting and communicating the financial information

about an economic unit within the private or the public

sector. Furthermore, experienced accountants are

valuable human capital in every economic unit as they

are continuously collaborating with the executive and

management teams by providing expert financial advice

on governance, and the impacts of management

decisions, among other crucial processes.

Our Department of Accounting, part of many study

areas offered at the Technological Educational Institution

of Messolonghi, has long before recognized among the

most promising Accounting Departments in the Higher

Education of Greece (HEG) not only because of our

highly demanding level of educational and training

standards but also because of negligible unemployment

registered so far among our graduates.

Educational and

Professional Goals

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C O U R S E

STRUCTURE

D I A G R A M

LEC LAB H/P TOTAL WL ECTS

¢√6000 Microeconomics C 2 0 2 4 8 5

¢√6002 Introduction to Civil Law C 3 3 9 5

°À3000 Computer Programming I C 1 4 5 7 4

°À3003 Principles of Business Administration C 2 2 6 4

°À3004 General Mathematics C 2 1 3 7 4

∂À4001 Financial Accounting I C 3 4 7 13 8

TOTAL 30

¶ƒ0300 Foreign Language I E 2 2 2

¶ƒ0301 Human Resource Management E 2 2 2

¶ƒ0302 Introduction to Philosophy E 2 2 2

CODE C O U R S E U N I T S CAT HOURS PER WEEK ANALYSIS

1st SEMESTER


°Y3001 Business Statistics C 2 2 4 8 5

°À3002 Introduction to Marketing C 2 1 3 7 4

°À3005 Introduction to Labour Law C 2 1 3 7 4

°À3007 Business Law in European Union C 2 1 3 7 4

¢√6001 Macroeconomics C 2 2 4 8 5

∂À4002 Financial Accounting II C 3 4 7 13 8

TOTAL 30

¶ƒ0303 Foreign Language II E 2 2 2

¶ƒ0304 Introduction to Business Communications E 2 2 2


2nd SEMESTER


∂À4003 Introduction to Commercial Law C 2 1 3 7 4

∂À4004 Financial Mathematics C 2 2 4 8 5

∂À4006 Business Finance C 2 1 3 7 4

∂¢5002 Tax Accounting I C 3 3 6 12 7

∂¢5001 General Accounting Plan C 2 2 4 8 5

∂¢5010 English Terminology C 2 2 4 8 5

TOTAL 30

¶ƒ0305 Foreign Language III E 2 2 2

¶ƒ0306 Sales Techniques E 2 2 2


3rd SEMESTER

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C O U R S E

STRUCTURE

D I A G R A M


°À3006 International Trade C 3 3 9 5

∂À4005 Trade Management Applications C 4 4 4 2

∂À4007 Greek Banking System C 2 2 4 8 5

∂À4008 Economic Research Methods C 2 2 4 8 5

∂À4009 VAT (Value Added Tax) Analysis C 3 1 4 10 6

∂¢5004 Cost Accounting I C 3 3 6 12 7

TOTAL 30

¶ƒ0307 Internet and Accounting E 2 2 2

¶ƒ0308 Inflation Accounting E 2 2 2

¶ƒ0309 Legal Framework for International Trade E 2 2 2


4th SEMESTER


∂À4010 Financial Statements Analysis C 2 2 4 8 5

∂¢5003 Tax Accounting II C 3 3 6 12 7

∂¢5005 Cost Accounting II C 3 3 6 12 7

∂¢5007 Accounting Applications C 4 4 4 2

One from two courses is selected

∂À4011 Research Methodology OC 2 2 4 8 5

∂À4012 Consolidated Financial Statements OC 2 2 4 5


¢√6005 Stock Exchange OC 2 2 6 4

¢√6007 Professional Ethics OC 2 2 4

TOTAL 30

¶ƒ0310 Statistical Data Processing E 2 2 2

¶ƒ0311 Environmental Economics E 2 2 2


5th SEMESTER

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C O U R S E

STRUCTURE

D I A G R A M


∂¢5000 Private Companies Accounting C 4 2 6 14 8

∂¢5006 Auditing C 3 2 5 11 7

∂¢5013 Public Organizations Accounting C 2 2 4 8 5


∂¢5016 Shipping Accounting OC 2 2 4 5

∂¢5017 Limited Liability Companies OC 2 2 4 8 5


¢√6003 Greek Economy OC 3 3 5

¢√6004 Small – Medium – Sized Enterprises Management OC 3 3 9 5

TOTAL 30

¶ƒ0312 Management Information Systems E 2 2 2

¶ƒ0313 Investement Products – Investor Protection E 2 2 2


6th SEMESTER


∂¢5008 Computerized Accounting Applications C 6 6 6 4

∂¢5009 Graduate Seminar C 4 4 12 7

∂¢5011 Stock Market (Logistics) C 3 2 5 11 7

∂¢5012 Simulation Techinques C 2 5 7 11 7


∂¢5014 Bank Accounting OC 2 2 4 8 5

∂¢5015 Hotel Accounting OC 2 2 4 5

TOTAL 30

¶ƒ0314 Total Quality Management International E 2 2 2

¶ƒ0315 International Accounting Standards E 2 2 2


7th SEMESTER


1 DISSERTATION C 10 20

2 PRACTICAL TRAINING C

5 days a week for 6 months 40 10

TOTAL 30


8th SEMESTER

Note 1: Prerequisite Course

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PREREQUISITES DEPENDENT

¢√6000 Microeconomics

∂À4001 Financial Accounting I

∂À4002 Financial Accounting II

∂¢5002 Tax Accounting I

∂¢5004 Cost Accounting I

∂¢5001 General Accounting Plan

¶ƒ0300 Foreign Language π

¶ƒ0303 Foreign Language ππ

¢√6001 Macroeconomics

∂À4002 Financial Accounting II

∂¢5004 Cost Accounting I

∂¢5003 Tax Accounting II

∂¢5005 Cost Accounting II

∂¢5007 Accounting Applications

¶ƒ0303 Foreign Language II

¶ƒ0305 Foreign Language III

HEADING ABBREVIATIONS

C: Compulsory (C) Course Unit L: Lecture

CE: Compulsory - Elective(CE) Course Unit LW: Laboratory Work

OC: Optional (OC) Course Unit E-P: Exercises - Practicals

GBC: GBC Unit WL: Workload

SBC: Specific Background Course Unit SC: Specialty Course Unit

MELA: Management / Economics / Law / Arts Course Unit

TABLE OF PREREQUISITE AND DEPENDENT COURSE UNITS

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Department

of Accounting

1st SEMESTER

MICROECONOMICSCode : ¢√6000

Type : Compulsory (C)

Category : MELA

Year : A

Semester : A

Credits : 5

Lecturer : Ilias MAKRIS

Objective: To provide students with the basic knowledge on market operation and the

tools for the behavior analysis of buyers and sellers in the framework of competition.

Prerequisites: No

Course contents:

ñ Introduction to the Economic science.

ñ The economic problem of resource allocation.

ñ The concepts of supply and demand of goods.

ñ Consumer behavior.

ñ Supply and demand elasticity.

ñ Balance conditions of market.

ñ Specification of prices and resource allocation.

ñ Analysis of the market structure (perfect competition, monopoly competition,

oligopoly, monopoly).

ñ Critical analysis and evaluation of the market economy.

Distributed Textbook:

Kottis G. – Kotti A. "Introduction to modern Microeconomics"

Recommended Reading:

1. Georgakopoulos Th. – Lianos Th. "Introduction to Political Economy"

2. Pournarakis E. – Kintis L. "Introduction to Economics- Microeconomics"

3. Kottis G. – Kotti A. "Introduction to modern Microeconomics"

Hours / Week: 4 (L= 2, E/P=2)

Teaching Methods: Lecture & Exercises / Practicals

Assessment Methods: Written Examination & successful participation in

Exercises / Practicals (Exam duration: 2 hours)

Language of Instruction: Greek

CIVIL LAWCode : ¢√6002


Category : MELA

Year : A

Semester : A

Credits : 5

Lecturer : Eleni TASOPOULOU

Objective: Δo introduce students to the basic concepts of the Law Science, so

that they can understand the rules governing the private sector of economy, the

private transactions and the agreements and conventions from which rights and

obligations of private law may arise.

Prerequisites: No

Course contents:

ñ Introduction to the concept of Law.

ñ Sources and discriminations, general principles of civil law.

ñ Persons, rights, legal act and conventions, associations and institutions.

ñ Contingents, time limits, prescription, full powers.

Bibliography:

1. Drossopoulou S. "Elements of Civil Law"

2. Alexopoulos K. "Elements of Civil Law"

3. Varka- Adami "Elements of Civil Law"

4. Stathopoulos M.,-Avgoustianakis M., "Introduction to Civil Law"

5. G. Menti- N. Sarri "Elements of Law and Principles of Civil Law", Ion Editions.

Hours / Week: 3 (L= 3)

Teaching Methods: Lecture

Assessment Methods: Written Examination (Exam duration: 2 hours)


COMPUTER PROGRAMMING ICode : °À3000


Category : GBC

Year : A

Semester : A

Credits : 4

Lecturers : Vasilis TSAKANIKAS, Angeliki PAPAFRAGOU,

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Angelos KALINIKOS

Objective: Introduction to Informatics, understanding of the operation and

usefulness of modern technologies and applications of Informatics and the

development of skills for using a PC and the Internet.

Prerequisites: No

Course contents:

ñ Introduction to Informatics.

ñ Information systems, applications and uses of Informatics.

ñ Computer Architecture.

ñ Data forms and organization.

ñ Information networks.

ñ Using a PC (Windows, word, excel).

ñ Internet.


1. Fragopoulou S.- Patetsou G. "Introduction to Informatics and its Applications".

2. M. Glabedaki-K. Dimopoulou "Computer Applications" Ion Editions.

3. B. Kannidi, "Database Access" , Ion Editions.

4. Kourkouli – Spiliopoulou "Text Processing and Account Sheets", Ion Editions.

5. H. Georgiadi "Development of Applications in Windows".

6. M. Mavromanolakis – S. Gikas "Text Processing with Word 2000", Sinhroni

Ekdotiki Editions.

7. S. Fragopoulou – S. Patetsou "Account Sheets and Text Processing", Ion Editions.

Hours / Week: 5 (L= 1, LW=4)

Teaching Methods: Lecture & Laboratory Work

Assessment Methods: Written Examination & Examination in the Lab.


PRINCIPLES OF BUSINESS ADMINISTRATIONCode : °À3003


Category : GBC

Year : A

Semester : A

Credits : 4

Lecturer : Leonidas POUNTZAS

Objective: Students should understand the organization methods and the

principles of business administration.

Prerequisites: No

Course contents:

ñ Administration science and systems.

ñ Evolution of the administrative thought and practice.

ñ Operation of administration.

ñ Planning, organization, staff recruitment, guidance, control, leadership, decision

making, organizational structure of business.


1. Hitiris L. "Organizational Behaviour"

2. Holevas I. "Organization and Management"

3. Tzortzakis K., "Organization and Management"

4. Zavlanos M. "Organization and Management"

5. M. Panda S. Karagianni "Business administration and Organization", Ion Editions.

6. H. Floros "Modern Business Administration" Sinhroni Ekdotiki Editions.



Assessment Methods: Written Examination


GENERAL MATHEMATICSCode : °À3004


Category : GBC

Year : A

Semester : A

Credits : 4

Lecturer : Victoria BOTA

Objective: To help students understand the basic mathematical concepts as a

means for the development of their critical thought, speed and method of thought

and action and for their applications in management and economy.

Prerequisites: No

Course contents:

ñ Mathematical models, linear algebra, determinants, linear equation systems, real

functions of a variable.

ñ Applications in economy.

ñ Economic functions, derivative of a function.

ñ Study and graphic representation of a function with the help of derivatives.

ñ Multi- variable functions. Integrals.

ñ Vectors, second order curves

ñ Applications to business administration issues.


1. Sassalos S. "General Mathematics"

2. Gagali N.- Labedakis G.- Kotsaki B. "Linear Algebra"





FINANCIAL ACCOUNTINGCode : ∂À4001


Category : SBC

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Year : A

Semester : A

Credits : 8

Lecturer : Loukas PETRAKIS

Objective: To introduce students to Accounting and its role within the enterprise

as well as teach them the procedures of the accounting cycle and the financial

recording.

Prerequisites: No

Course contents:

ñ Introduction to the concept of the enterprise and accounting.

ñ Specification and presentation of the financial position- property of the enterprise.

ñ Monitoring of changes in assets and liabilities and their sources with the

double-entry method.

ñ Accounts. Their classification according to their nature or content.

ñ Accounting books and elements.

ñ Balance. Payrolls. Accounting errors and their correction. The accounting cycle

in the sole proprietorship from the beginning to the end of the managing use.

ñ Drawing up of financial statements.


1. Revanoglou A. "General Accounting with the Greek General Accounting Plan

2. Kontakos A. "General Accounting"

3. Dimopoulou – Dimakis "Principles of Financial Accounting"

4. Naum H. "Introduction to Financial Accounting"

5. E Voulgari – Papageorgiou "General Accounting" Sinhroni Ekdotiki Editions.

6. I. Dimopoulos – Dimaki "General Accounting- a financial approach" Ion Editions.





FOREIGN LANGUAGE I Code : ¶ƒ0300

Type : Optional Course (OC)

Category :

Year : A

Semester : A

Credits : 2

Lecturer : Dimitra PAPAGIANNOPOULOU

Objective: Presentation and teaching of the English language in a learner-centered

framework that encouraging the students’ cooperation and active participation in

the learning process. Introduction to learning the language as it is used in

enterprises and sectors of Management and Economy.

Prerequisites: No

Course contents:

ñ Vocabulary presentation using texts covering course-related topics. (Setting up

a business: Provision of Goods and Services; Dynamics of Commerce;

Warehousing; A small Scale Enterprise).

ñ Ability to understand Basic Linguistic structures.

ñ Teaching of basic grammatical phenomena through text teaching

ñ Writing simple commercial and business correspondence

ñ Practice of Listening skills using monologues and realistic dialogues

ñ Improvement of their oral communication practicing basic language skills

(Introductions and Greetings; Offers and Requests; Suggestions; Asking for

Information; Giving Advice).

Teaching Level: (Common European Framework of Reference for Languages):

Level ∞2


1. Effie Tsagarakou – Kyriakopoulou ‘Business English’ Sinhroni Ekdotiki




Language of Instruction: Greek & English

INTRODUCTION TO PHILOSOPHYCode : ¶ƒ0302


Category :

Year : A

Semester : A

Credits : 2

Lecturer : Antigoni DOKA

Objective: To familiarize students with philosophical reflection and attitude which

is mainly a critical and challenging attitude. To introduce them to the basic

concepts of philosophical language, and the ways used by major philosophers to

approach cognitive, moral and aesthetic problems related to man and life, in order

to encourage the students self-knowledge.

Prerequisites: No

Course contents:

ñ Introduction to Philosophy

ñ Schools and philosophical traditions

ñ World origin

ñ World structure

ñ Sophists

ñ Socrates

ñ Plato

ñ Aristotle

ñ Minor socratic schools

ñ Epicurus, stoicists, Neo-Platonists and skeptic philosophers


1. Pelegrinis N. Theodosios, “The five seasons of philosophy” Ellinika Grammata,

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Athina, 1998

2. Pelegrinis N. Theodosios, “Moral Philosophy” Ellinika Grammata, Athina, 1997

3. W. Windelband / H. Heimsoeth, “The History of Philosophy Handbook”, Vol.

A, The Philosophy of Ancient Greeks, Athina, MIET

4. Lloyd, G.E.R., “Ancient Greek Science. From Thales to Aristotle” , University

Editions of Crete, Heraklion Crete, 2006

5. Zeller, Eduard/Nestle, Wilhelm, “History of the Greek Philosophy, Estia, 2000





2nd SEMESTER

MACROECONOMICS Code : ¢√6001


Category : MELA

Year : A

Semester : B

Credits : 5

Lecturer : Paraskevi SALAMALIKI

Objective: To introduce students to the concepts of the economic aggregates and

facilitate their understanding of the economic system

Prerequisites: Microeconomics

Course contents:

ñ Introduction to aggregates.

ñ National income.

ñ Theory of consumption-saving-investment.

ñ Multiplier, money market.

ñ Determination of interest, capital market.

ñ Macroeconomic policy-finance-monetary-economic fluctuations.

ñ Unemployment and inflation.

ñ External sector, balance of payments.

ñ Developing economies.

ñ Comparative monetary systems.


1. Georgakopoulos Th. – Lianos Th. "Introduction to Politic Economy"

2. Pournarakis E. "Introduction to Economics – Macroeconomics

3. Kottis G. –Kotti A. "Introduction to Modern Macroeconomics"

4. Stournara "Macroeconomics" Ion Editions

5. Byrns – Stone "Economy – Macroeconomy"





BUSINESS STATISTICS Code : °À3001


Category : GBC

Year : A

Semester : B

Credits : 5

Lecturer : Victoria BOTA

Objective: To introduce students to the basic concepts and tools of statistical

analysis in the way that this is applied to the social sciences.

Prerequisites: No

Course contents:ñ Introduction to statistical methods.

ñ Empirical quantity distributions.

ñ Descriptive measures.

ñ Theory of probability.

ñ Populations- samples and theoretical distributions

ñ Time series elements.

ñ Correlation-Regression- index numbers.

Recommended Reading:1. Kiohos P. "Statistics"

2. kiohos P. "Descriptive Statistics"

3. Kondilis M. "Statistical Techniques of Business Administration"

4. Kevork K. "Statistical Methods"

5. Benos B. "Business Statistics"

6. Papadima O. "Statistics" Ion

7. Drossou G. Karapistoli "Business Statistics" Ion

8. Houverda B. "Business Statistics" Ion




Language of Instruction: Greek.

INTRODUCTION TO MARKETING Code : °À3002


Category : GBC

Year : A

Semester : B

Credits : 4


Objective: Students should understand the concepts and philosophy of marketing,

the market research and the consumer behavior as well as the strategy of product,

pricing, distribution, communication and promotion.

Prerequisites: No

Description:

ñ Concept, environment and mixture of marketing.

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ñ Marketing planning and research.

ñ Consumer behavior.

ñ Market segmentation.

ñ Planning and development of good and service.

ñ Pricing, distribution networks, product promotion, advertisement.

ñ Public relations.

ñ Sales promotion.


1. Tzortzakis K. – Tzortzaki A. "Marketing Management – The Greek Approach"

2. Stathakopoulos B. "Market Research Methods"

3. Georgaka K. "Direct Marketing", Ion Editions

4. Kiriazopoulos P. "Applied Marketing", Sinhroni Ekdotiki Editions

5. Georgaka K. "General Principles of Marketing", Ion Editions

6. Kiriazopoulos P. – Kioulafas K. "Market Research", Sinhroni Ekdotiki





INTRODUCTION TO LABOR LAW Code : °À3005Type : Compulsory (C) Category : GBC Year : ASemester : BCredits : 4Lecturer : Nikolaos KREMMYDAS Objective: Students should get a general view of the rules applied to the provisionof dependant labor. Knowledge of the basic rules of the labor law which determinethe rights and obligations of employers and employees. Prerequisites: NoCourse contents: ñ General concepts of labor law.ñ The work contract.ñ Specification of salary, overtime, extra time worked and compensation.ñ Individual and collective labor law.ñ Trade unions and liberties.ñ Health and security of employees.Recommended Reading:1. Koukiadis G. "Labor Law", Sakoula Editions2. Menti G. "Elements of Labor Law", Ion Editions3. Leontari M. "Labor Law", Pamisos Editions4. Lanara K. "Labor Law" Athina 1996

Hours / Week: 3 (L= 2, E/P=1)Teaching Methods: Lecture & Exercises / PracticalsAssessment Methods: Written Examination


FINANCIAL ACCOUNTING II Code : ∂À4002


Category : SBC

Year : A

Semester : B

Credits : 8

Lecturer : Theodora ROUPAKI

Objective: To help students engage in the accounting observation of every

enterprise activity as well as provide them with general knowledge and techniques

necessary for every professional accountant who should be able to apply them in

a way consistent to every modern economic unit.

Prerequisites: Financial Accounting I

Course contents:

ñ Review of accountancy.

ñ Concept and operation of accounts of the Greek General Accounting Plan.

ñ General exploitation.

ñ Accounting of enterprises exploiting more than one branches.

ñ Stock accounting.

ñ Class accounts.

ñ Depreciation. Assessment of assets.

ñ User charge balance.

ñ Accounting systems.


1. Kontakos A. "General Accounting"

2. Revanoglou A. – Georgopoulou I. "General Accounting with the General

Accounting Plan

3. Voulgari - Papageorgiou E. "General Accounting"

4. Vassilatou- Thanopoulou E. "Introduction to Financial Acounting"

5. Naum H. "Introduction to Financial Accounting"





BUSINESS LAW IN THE EUROPEAN UNION Code : °À3007


Category : GBC

Year : A

Semester : B

Credits : 4

Lecturer : Vasilios ZORBAS

Objective: Knowledge of the institutional and legal framework of the European

Union with emphasis on the rules of law concerning the development and action

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of the industrial and commercial enterprises of the member- countries, after the

unified European market.

Prerequisites: No

Course contents:

ñ The European Union Law for the enterprises.

ñ The free movement of goods and capitals.

ñ The right of enterprise establishment in the countries of the European Union.

ñ The free provision of services in the E.E.

ñ The commercial and industrial policy of the E.E.

ñ The rules of free competition.

ñ The tax policy of the E.E.

ñ The tax harmonization.


1. Zahariadi D. – Sgoura "The European Community Integration and the role of

Greece"

2. Noussi N. "E.E.C. Analysis of the Community Policy"

3. Tsoukali L. "European Monetary Union"

4. Tenekidi G. "European Organizations"

5. Ionian Bank "The evolution of the European Market in Europe and Greece"





FOREIGN LANGUAGE II Code : ¶ƒ0303


Category :

Year : A

Semester : B

Credits : 2






Prerequisites: No

Course contents:

ñ Vocabulary presentation using texts covering course-related topics.

(Advantages and Disadvantages of a Corporation; Allocating the Budget;

Business News; The Position of Advertising in Commerce; Marketing).

ñ Development of Linguistic structure.


ñ Writing commercial and business correspondence



(Meeting People; Making Arrangements; Invitations).


Level B1







INTRODUCTION TO BUSINESS COMMUNICATIONSCode : ¶ƒ0304


Category :

Year : A

Semester : B

Credits : 2

Lecturer : Eleni ZAHARIA

Objective: To familiarise students with the basic concepts, principles and methods

of the communication within the business as well a outside it. Knowledge of

business “communication” is essential for business executives as it constitutes a

“tool” for successful public relations and the smooth running of the enterprise. It

has been proved that ineffectiveness in an organization is mainly due to

communication problems.

The particular course is closely associated with the general scientific branch of

“Business Organization and Management” as they complement each other.

Attendance does not depend on completion of any other course. Besides, students

are given practical suggestions for oral and written communication

Prerequisites: No

Course contents:

ñ Concept and Importance of Business Communication

ñ Communication Synthesis

ñ Communication Obstacles

ñ Communication Forms

ñ Business Communication and Management

ñ Rules of Communication Infrastructure

ñ Rules of Communication Development

ñ Oral Communication

ñ Written Communication

ñ Body Language

ñ Communication and Business climate

ñ Business Communication Policy

ñ Strategy Implementation

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1. Exadaktylos Nikos “Public Relations” Ellin Editions

2. Giannouzos I. & Boukis S. (1971) “Business Communications”,Athens.

3. Gordon B. (1991) “The art of Lectures and Business Presentations”, Athens: Galileos.

4. Kanellopoulos Ch. (1990) “Management: Efficient Administration”, Athens.

5. Kanellopoulos Ch. (1991) “Intra-corporate Communications”, Athens.

6. Kontis Th. (1992) “Business Communications”, Athens: Synhroni Ekdotiki.

7. Tsimpoglou Ch. (1992) “The secrets of a Successful Lecture”, Athens:

Eleftheroudakis Editions.





3rd SEMESTER

INTRODUCTION TO COMMERCIAL LAW Code : ∂À4003


Category : SBC

Year : B

Semester : C

Credits : 4


Objective: To help students understand the basic regulations concerning the

commercial activities of the private economy, the legal framework for the

foundation and operation of commercial enterprises, the commercial and industrial

property law and the basic regulations concerning the securities, the competition

protection and the tradesmen bankruptcy.

Prerequisites: No

Course contents:

ñ General commercial law.

ñ Concept, sources and discriminations. Commercial transactions.

ñ Tradesmen. Commercial books.

ñ Commercial enterprises: general partnership, limited liability, limited and

unlimited companies.

ñ Industrial property- corporate name-trademark-patents-industrial schemes.

ñ Securities, competition law, unfair competition.

ñ Elements of bankruptcy law.

ñ The law for the advertisement.

ñ The legislation for consumer protection.


1. Alexopoulos K. "Elements of Commercial Law"

2. Efthimiatou A. – Poulakou "Elements of Commercial Law"

3. Rokas I. "Commercial Law"

4. Menti G. "Elements of Commercial Law", Ion Editions

5. Serelea G. "Elements of Commercial Law", Sinhroni Ekdotiki





FINANCIAL MATHEMATICS Code : ∂À4004


Category : SBC

Year : B

Semester : C

Credits : 5

Lecturer : Dimitrios PANAGOPOULOS

Objective: To help students understand mathematical concepts which are basic

and necessary for the planning and development of economy and enterprises.

Prerequisites: No

Course contents:

ñ Fundamental economic concepts.

ñ Simple capitalization.

ñ Complex capitalization.

ñ Equivalent interests.

ñ Discounting in simple and complex capitalization.

ñ Equation of economic equivalence.

ñ Annuities- Loans- depreciations.

ñ Bond Loans.


1. Kiohos P. – Kiohos A. "Financial Mathematics"

2. Voskoglou M. "Mathematics for the Management and Economy sector"

3. Houvardas B. "Financial Mathematics"

4. Fragos H. "Financial Mathematics"

5. Karapistoli D. – Houvarda B. "Financial Mathematics", Ion Editions





BUSINESS FINANCE Code : ∂À4006


Category : SBC

Year : B

Semester : C

Credits : 4

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Lecturer : Areti GIPALI

Objective: To familiarize students with the sources and procedures for enterprise

financing.

Prerequisites: No

Course contents:

ñ Evaluation of the enterprise needs in short and long term capitals.

ñ Alternative financing sources (own funds, loans, subsidies).

ñ Working capital management.

ñ Exchange risk cover.

ñ Evaluation and financing of enterprise activities.

ñ Cost, risk and capital return.

ñ Invested capitals management for maximum return and liquidity.

ñ Financial institutions.

ñ Capital markets.


1. Artikis G. "Financial Administration", Stamoulis, 1999

2. Pirounakis N. "Financial Management" Anubis, 1993

3. Groppellit A. – Nikbakht E. "Financing" Klidarithmos, 2000

4. Filios B. "Financial Analysis" Sinhroni Ekdotiki, 1997

5. Kiohou P "Currency- Credit- Banking"

6. Daskalou G. "Business Financement", Sinhroni Ekdotiki





TAX ACCOUNTING Code : ∂Y 5002


Category : SBC

Year : B

Semester : C

Credits : 7

Lecturer : Aristidis MILIONIS

Objective: Understanding of the Book and Information Code provisions.

Prerequisites: No

Course contents:

Analysis and applications of the Book and Information Code in combination with

the uniform accounting plan..


1. Menti G. "Tax Legislation and Practice" I–Books and Information Code", Ion Editions

2. Papadeas P. "Books and Information Code", Ion Editions.

3. Pashos P. "Books and Information Code" – The economic

4. Melas Chr. "Books and Information Code"– Sakoula

5. Stamatopoulos D. "Books and Information Code" Sakoula

6. Marinis I. Tzima I. "Books and Information Code" Sakoula



Assessment Methods: Written Examination & Examination in the Lab


GENERAL ACCOUNTING PLAN Code : ∂Y 5001


Category : SBC

Year : B

Semester : C

Credits : 5

Lecturers : Theodora ROUPAKI, Loukas PETRAKIS

Objective: To familiarize students with the Hellenic General Accounting Plan and

the operation of the general accounting.

Prerequisites: No

Course contents:

ñ Account bookkeeping according to the Hellenic General Accounting Plan.

ñ Sector accounting plans.

ñ European and international accounting supervision and standardization.

ñ Tax and other administrative intervention.

ñ National Accounting Council- operation, powers.


1. Kaounis D. "Greek General Accounting Plan" Sinhroni Ekdotiki

2. Grigorakis Th. "Interpretation Analysis of the Greek General Accounting Plan"

3. Sakellis Em. "Manual for the Greek General Accounting Plan"

4. Totsis N. "Greek General Accounting Plan" – Pamisos

5. Papanastassatos A. "Greek General Accounting Plan"

6. Ministry of Finance "Greek General Accounting Plan





FOREIGN LANGUAGE TERMINOLOGYCode : ∂Y 5010


Category : SBC

Year : B

Semester : C

Credits : 5


Objective: Teaching of the language used in enterprises and in administration,

economy and accounting sectors.

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Prerequisites: No

Course contents:

ñ Commercial terminology and oral communication.

ñ Practice in commercial letter and report writing.

ñ Understanding of specialty texts.


1. Graham White with S.Drake ‘’ Business initiatives’’ Longman

2. Functioning in Business, Video series and multimedia program, P.L. Knowles,

Longman

3. Business Dynamics – Multimedia.





FOREIGN LANGUAGE IIICode : ¶ƒ0305


Category :

Year : B

Semester : C

Credits : 2






Prerequisites: No

Course contents:

ñ Vocabulary presentation using authentic texts covering course-related topics.

(Promotion Methods; Industry; Shipping and Logistics; Banking).

ñ Development of Linguistic structure.


ñ Writing complex commercial and business correspondence



(Interviewing; Exchanging Information; Expressing Opinion).


Level B2







SALES TECHNIQUESCode : ¶ƒ0306


Category :

Year : B

Semester : C

Credits : 2

Lecturer : Spiridoula MAKEDONA

Objective: To introduce students to the basic concepts of sales and their

techniques so that they can understand the rules governing them and control

customer reactions and objections in order to achieve successful sales.

Prerequisites: No

Course contents:

ñ Introductory concepts

ñ Subject matter of Marketing and personal sales

ñ Subject matter of sales management

ñ How to achieve a sale

ñ The most difficult sale aspect

ñ Customer diagnostics

ñ How to sell in a crisis

ñ How to organize a successful company

ñ Objection management techniquesRecommended Reading:1. Mavrouleas N. “Sales Techniques” 2. Akrivopoulos Ch. “Sales Techniques”3. Exadaktylos N. “Sales Techniques”

Hours / Week: 2 (L= 2)Teaching Methods: LectureAssessment Methods: Written Examination Language of Instruction: Greek

4th SEMESTER

TRADE MANAGEMENT APPLICATIONSCode : ∂À4005


Category : SBC

Year : B

Semester : D

Credits : 2

Lecturers : Athanasios KOUSOULAS, Fotini VASKANTIRA,

Ioannis STAMATIS, Konstantinos PLATIKOSTAS

Objective: To provide students with knowledge and skills in the operation of

commercial management software.

Prerequisites: No

Course contents:

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A° ° §IKO™ 2010 Final 15-02-11 18:58 ™ÂÏ›‰·137

ñ Theoretical knowledge of commercial management.

ñ Practical exercises of commercial management.


1. K. Stefanou "Computerised Accounting" Press Editions

2. A. Kontakou – D. Papafloratou "Computerised Business Accounts", Ion Editions

3. A Kontakou – A. Papaspirou "Accounting Applications", Ion Editions

4. K. Georgara L Belessi "Accounting Applications I and II" , Ion Editions

5. K. Kardaraki – G. Menti "Accounting and Tax Applications I", Ion Editions.

Hours / Week: 4 (LW= 4)

Teaching Methods: Laboratory Work

Assessment Methods: Examination in the Lab


ECONOMIC RESEARCH METHODSCode : ∂À4008


Category : SBC

Year : B

Semester : D

Credits : 5

Lecturers : Korina DIAMANTI

Objective: Students are taught how to carry out economic research methods.

Prerequisites: No

Description:

ñ Concept and utility of an economic research method.

ñ The making-up technique of economic research methods and reports for

internal and external use.

ñ Data compilation, market research.

ñ Budget, business plans, predictions.

ñ Cost- benefit analysis, added value

ñ Finance providers.

ñ Work certification, funding.

ñ Existing development law analysis.

ñ Subsidies from community programs.


1. Karvounis S. K. "Economic Research Methods", Stamouli Editions, 2000

2. Milioti Irene "Economic Research Methods", Sinhroni Ekdotiki Editions, 1998





VAT (VALUE ADDED TAX) ANALYSISCode : ∂À4009


Category : SBC

Year : B

Semester : D

Credits : 6

Lecturer : Georgios PALIGEORGOS

Objective: Students should understand the concept, operation and imposition of

value added tax in Greece.

Prerequisites: No

Course contents:

ñ Analysis and application of legal provisions concerning VAT.

ñ Drawing up of periodic and settlement VAT declaration.

ñ Ways of account bookkeeping for VAT monitoring.


1. Kratsis A. "Value Added Tax"

2. Karagianni D. "VAT in Practice

3. Bekiari – Antoniou "VAT and intra-community transactions"

4. Giannakouris P. – Koukouvini B. "VAT" Sakoula

5. Ploumakis An. – Tatsi B. "VAT" Vivlioekdotiki

6. Mentis G. "Tax Legislation and Practice II- VAT", Ion





GREEK BANKING SYSTEMCode : ∂À4007


Category : SBC

Year : B

Semester : D

Credits : 5

Lecturer : Paraskeyh SALAMALIKI

Objective: Students should understand the relation between the money supply

and demand and the role of institutions.

Prerequisites: No

Course contents:

ñ The banking environment.

ñ Saving and investment.

ñ Central bank- commercial banks.

ñ Investment banks-special credit institutions.

ñ Insurance corporations- investment companies.

ñ Stock broking companies- mutual funds.

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ñ The banking system in the framework of EMU-prospects-effects.


1. Holevas I. "Banking"

2. Provopoulos G. "The Greek Credit System, trends and perspectives"

3. Alexakis P.- Petrakis P. "The Greek Credit System"

4. Sterniotis K. "Currency and International Credit System"

5. Kiohos P. "Currency- Credit-Banking".





COST ACCOUNTING ICode : ∂¢5004


Category : SC

Year : B

Semester : D

Credits : 7

Lecturer : Vasilios ARTIKOS

Objective: To familiarize students with the concept of cost, the costing methods

and the way that analytical accounting operates.

Prerequisite: Financial Accounting II (∂À4002)

Course contents:

ñ Basic concepts and purpose of costing.

ñ Analysis of the concepts cost-expenses-expenditure-revenue.

ñ Cost centers.

ñ Kinds of cost.

ñ Costing forms.

ñ Analytical accounting according to group 9 of the Hellenic General Accounting Plan.


1. Venieris G. "Cost Accounting", K & P. Sbilias .1996

2. Sakellis Em. "Intra and Extra- Cost Accounting", Vrikous Editions

3. Ignitiadis A. "introduction to Financial Accounting – Cost Accounting",

Thessaloniki

4. Ignatiadis A. "Pre-fixed Cost Accounting" Thessaloniki

5. Papadimitriou D. "Industrial Accounting", Athina

6. Chrissoheri I. "Cost- Costing", Athina

7. Pomonis N. "Costing", Stamoulis

8. Vanakas "Theoretical and Applied Cost Accounting I", Athina

9. Koumantaros G. "Cost Accounting- Costing", Ion





INTERNATIONAL TRADECode : °À3006


Category : MELA

Year : B

Semester : D

Credits : 5


Objective: Understanding and critical treatment of issues related to the

development of international trade, the modern concept of globalization and trade,

the international enterprise activities and the rules governing the international trade.

Prerequisites: No

Course contents:

ñ Theory on international trade.

ñ Exchange, exchange rate, exchange theory and policy.

ñ Balance of payments.

ñ Protection policies of the domestic Economy, globalization and international

competition.

ñ Protectionism in international trade and the principle of the free international

trade.

ñ Global trade organization.

ñ Opening up of markets and regional co operations.

ñ Intergovernmental agreements and conventions.

ñ International technology transfer contracts and economic and commercial

cooperation.

ñ International marketing.

ñ Multinational companies.


1. Holevas I. "International Commercial Relations-International Trade"

2. Gemtou "The Organisation of International Economic Relations"

3. Tsoukali L. "European Monetary Union"

4. Daskalou "International Trade"

5. Kourkoulou A. "International Trade"





INTERNET & ACCOUNTINGCode : ¶ƒ0307


Category :

Year : B

Semester : D

Credits : 2

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Lecturer : Nektarios SYRROS

Objective: To introduce students to internet applications used by the accountant.

To provide knowledge on access to internet sites of the Ministry of Finance, social

security organisms, the Greek Manpower Employment Organisation, credit

institutions, The Organisation for Mediation and Arbitration, investment vehicles,

Chambers, companies providing accounting software, databanks etc. To familiarize

them with up-to-date technological practices applied to their field.

Prerequisites: No

Course contents:

ñ The effect of informatics on accounting

ñ Advantages, disadvantages, problems and opportunities associated with the use

of information technology in accounting.

ñ Security software and internet surfing rules

ñ Bookkeeping software of the Books and Information Code and its connection

for sending information via the internet.

ñ Electronic banking


1. Guidelines for using the above internet sites

2. Books and Information Code (the articles about computerization).

3. Software manuals (production companies of bookkeeping software and

accounting applications).

4. Computerised Accounting, Theofanis Karagiorgos-Andreas, Germanos Editions,

ISBN: 9789607623461





INFLATION ACCOUNTING Code : ¶ƒ0308


Category :

Year : B

Semester : D

Credits : 2

Lecturer : Dimitrios LIAPIKOS

Objective: To introduce students to the basic concepts of inflation accounting. To

familiarize them with price changes and their effects on the categories of a

company’s elements whose historic value is monitored in the accounts, and

introduce them to the complex issues and the technique of inflation accounting

Prerequisites: No

Course contents:

ñ Introductory concepts

ñ The effects of price changes on the company

ñ Treatment of accounting problems rising from inflation

ñ Accounting of the General Price Level

ñ Accounting statements and price changes

ñ Rural estimation

ñ Specific estimation matters


1. Sarsedi V. “Financial Accounting”

2. Chrissoheri I. “Inflation Accounting”

3. Sakelli E. “Inflation Accounting”

4. Filou V. “Evaluation”





5th SEMESTER

FINANCIAL STATEMENTS ANALYSISCode : ∂À4010


Category : SBC

Year : C

Semester : E

Credits : 5

Lecturer : Panagiotis HARALAMPAKIS

Objective: To help students understand the analysis techniques of financial

statements which are essential for the evaluation of liquidity, efficiency, profitability

and capital structuring of a company.

Prerequisites: No

Course contents:

ñ Theoretical and practical approach of financial statement analysis.

ñ Static and dynamic analysis.

ñ Investigation of financial indicators.

ñ Conclusions and predictions.

ñ Financial statements of monetary institutions.

Recommended Reading::

1. Kantzos K. "Financial Statement Analysis"

2. Niarhos N. "Financial Analysis of Accounting Statements"

3. Kafousis G. "Critical Analysis and Investigation of Financial Statements"

4. Siafakas An. "Elements of Accounting and Balance Sheet Analysis"

5. Kontakou A. – Papaspirou A. "Financial Statement Analysis", Ion





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TAX ACCOUNTING IICode : ∂¢5003


Category : SC

Year : C

Semester : E

Credits : 7

Lecturer : Nikolaos KAPSIOHAS

Objective: To help students understand the concept of the most important direct

tax in our country and the way it is imposed.

Prerequisite: Tax Accounting I (∂¢5002)

Course contents:

ñ Concept and purpose of tax imposing.

ñ Tax subject and object.

ñ Income categories.

ñ Concepts of tax pre-financing and withholding.

ñ Income tax statement.

ñ Tax imposing principles.

ñ Single-member companies taxation.

ñ Income taxation of legal persons.

ñ Fines, penalties.

Recommended Reading

1. Act 2238/1994 "Taxation Income Code of natural and legal persons" Greek

Official Gazette

2. Totsis N. "The Income Taxation of natural and legal persons", Pamisos Editions,

20000

3. Markakis G. "Taxation of Income"

4. Melas Chr. "The Income Taxation of natural and legal persons"

Sakoulas

5. Marinaki P. "The Income Taxation of natural and legal persons"

Law School Library

6. Paroutsos A. "The Income Taxation of natural and legal persons"

Aristotle University

7. Menti G. "Tax Legislation and Practice III- Income Taxation", Ion





COST ACCOUNTING IICode : ∂¢5005


Category : SC

Year : C

Semester : E

Credits : 7

Lecturer : Georgios PALIGEORGOS

Objective: Students should understand the concept and utility of standard cost

and be able to draw up a budget.

Prerequisite: Cost Accounting I (∂¢5004)

Course contents:

ñ Differential cost.

ñ Standard cost.

ñ Divergence analysis.

ñ Budget and budget outturn control.

ñ Breakeven point.

ñ Service costing.


1. Vanaka Ap. "Theoretical and Applied Cost Accounting II"

2. Papadimitriou D. "Industrial Accounting", Athina

3. Chrissokeri I. "Cost-Costing", Athina

4. Sakeli Em. "Costing ."- Vrikous

5. Mirianthopoulos G. "Analytical Exploitation Accounting", Ion

6. Mirianthopoulos G. "Costing", Ion

7. Kontakou A.- Papafloratou D. "Computerised Industrial Accounting", Ion

8. Kardaraki K.- Papazoglou P. "Computerised Industrial Accounting", Ion

9. Kardarakis K. "Analytical Exploitation Accounting", Ion

10. Protosigelidis S. "Cost Accounting II" Sinhroni Ekdotiki





ACCOUNTING APPLICATIONSCode : ∂¢5007


Category : SC

Year : C

Semester : E

Credits : 2

Lecturer : Athanasios KOUSOULAS, Fotini VASKANTIRA,

Ioannis STAMATIS, Konstantinos PLATIKOSTAS

Objective: To provide students with specialized and practical knowledge on

accounting information of A, B and C category books of the Books and Information

Code, in order to achieve their best possible theoretical training.

Prerequisite: General Accounting Plan (∂¢5001)

Course contents:

ñ Applications in the classic (non computerized) accounting process and practice.

ñ Accounting systems, books and information according to the needs of an

enterprise and the corresponding legislation.

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A° ° §IKO™ 2010 Final 15-02-11 19:03 ™ÂÏ›‰·141

ñ Production of periodic accounting and tax statements and declarations.

Course contents:

1. The relevant legislation

2. Pomonis N. "Accounting Applications", Stamoulis

3. Kardarakis K. "Accounting Applications", Ion

Hours / Week: 4 (LW=4)




STOCK EXCHANGECode : ¢√6005

Type : Compulsory Elective (CE)

Category : MELA

Year : C

Semester : E

Credits : 4

Lecturer : Panagiotis HONDROS

Objective: To teach students the Stock Exchange structure and operation.

Prerequisites: No

Second Option: Professional Ethics

Course contents:

ñ Description of stock exchange data and conditions.

ñ Introduction methods of companies to stock exchange.

ñ Institutional investors.

ñ Stock indexes.

ñ Portfolio analysis.

ñ Parallel stock market.

ñ Mutual funds.

ñ Derivatives analysis.

ñ Stock exchange operation law.


1. Holevas I. "What we should know about Stock Exchange"

2. Voulgari – Papageorgiou E. "Stock Exchange"

3. Siafakas A. "Athens Stock Exchange"

4. Malindretou B. "Stock Exchange", Papazissis Editions, 1998

5. Papoulias G. " Stock Exchange Market Manual", Papoulias G. Editions, 1995





RESEARCH METHODOLOGY Code : ∂À4011

Type : Compulsory Elective(CE)

Category : MELA

Year : C

Semester : E

Credits : 5

Lecturer : Konstantinos PAPACHRISTOPOULOS

Objective: To help students understand the methods, procedures and tools of

scientific research.

Prerequisites: No

Second Option: Consolidated Financial Statements.

Course contents:

ñ Concept, kinds and usefulness of scientific research.

ñ Scientific research strategies and procedures.

ñ Means and ways of data gathering.

ñ Scientific research methods.

ñ Drawing up and presentation of results.


1. Dimitropoulos E. "Introduction to the Scientific Research Methodology", Ellin,

1994

2. Paraskevopoulos "Scientific Research Methodology", Athina, 1993

3. Gemtos P. "Methodology of Economics", Papazissi 1984





PROFESSIONAL ETHICSCode : ¢√6007


Category : MELA

Year : C

Semester : E

Credits : 4

Lecturer : Spiridoula KONSTANTAKOPOULOU

Objective: The philosophical approach of the contents of professional ethics,

focusing not on a thorough examination of the field of ethics and philosophy but as

an axis and reference point for the documentation of the professional ethics

concepts.

The course aims at a) providing basic knowledge on issues of professional ethics;

how professional truth can be documented within the developing field of

professional future b) establishing professional ethics as it arises from knowledge of

the content of the professional ethics code; substantial knowledge of a prospect

accountant’s rights and obligations and c)analyzing individual conditions that

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A° ° §IKO™ 2010 Final 15-02-11 19:03 ™ÂÏ›‰·142

constitute the organized system within which the professional accountant has to

integrate and produce work. Understanding of the working and social reality

components.

Prerequisites: No

Second Option: Stock Exchange

Course contents:

ñ Institutional obligations of the accountant-tax expert.

ñ Professional ethics of accountants.

ñ Professional traders.

ñ Institutional framework of the effects for neglect of duty.

ñ Social role of the accounting profession.


1. Thanopoulos G. "Professional Ethics"





CONSOLIDATED FINANCIAL STATEMENTSCode : ∂À4012


Category : SBC

Year : C

Semester : E

Credits : 5


Objective: To develop the students’ ability to draw up consolidated financial

statements.

Prerequisites: No

Second Option: Research Methodology

Course contents:

ñ The legal framework and the technique for drawing up and presenting

consolidated financial statements of an economically interdependent company

group.

ñ Basic concepts.

ñ Methods of accounting presentation of investments among companies.

ñ Forms of company linking and dependence.

ñ Indirect and intercompany participation.

ñ Intercompany transactions and changes- corresponding methods and

consolidation techniques.


1. Kantzos K. "Consolidated Financial Statements"

2. Sakellis I. "Consolidated Financial Statements"

3. Filios V. "Consolidated Financial Statements"

4. Filios I. "Compilation Guide of Consolidated Financial Statements"





STATISTICAL DATA PROCESSINGCode : ¶ƒ0310


Category :

Year : C

Semester : E

Credits : 2

Lecturer : Panagiota VATHI

Objective: To introduce students to the processing, analysis and interpretation of

statistical data with the use of appropriate software.

Prerequisites: Statistics

Course contents:

ñ Teaching of the PASW statistical package which is the new name for SPSS.

ñ Basic statistical procedures and multivariate data analysis techniques.


1. Gnardellis, Ch. (2009). Data analysis with PASW Statistics 17.0, Athens,

Papazissi.

2. Dugard P., J. Todman and H. Staines (2009). Approaching multivariate analysis,

2nd edition, Routledge.

3. Kinnear P., C. Gray (2009). PASW Statistics 17- Made simple. Psychology Press.



Assessment Methods: Lecture taking place at a computer lab using

PASW software.


ENVIRONMENTAL ECONOMICSCode : ¶ƒ0311


Category :

Year : C

Semester : E

Credits : 2


Objective: To introduce students to the basic concepts of environmental

economics as a branch of economics sciences, with individual references to

microeconomics and macroeconomics of the environment and natural resources,

in the environmentally sustainable economic development as well as the

institutional economics of the environment and the natural resources.

Prerequisites: No

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Course contents:

ñ Environment and pollution.

ñ Factors of environmental deterioration.

ñ Economic theory and environment.

ñ Economic solutions to environmental problems.


1. Kotti G. “Ecology and Economy”

2. Bithas K. “Economic Theory of Environmental Protection”

3. Skourtos M.- Sofoulis K. “Environmental policy in Greece”

4. Vlahou A. “Environment and natural resources economics”





6th SEMESTER

AUDITINGCODE : ∂¢ 5006

Type : Compulsory

Category : SC

Year : C

Semester : F

Credits : 7

Lecturers : Ioulia HOHTOULA

Objective: To provide knowledge on the auditing procedure and the verification

of company information.

Prerequisites: No

Course contents:

ñ Auditing concept and procedures.

ñ Auditing methodology.

ñ Evaluation of the internal control system.

ñ Evaluation of the control results.


1. Grigorakos Th. "General Principles of Auditing", Papazissis

2. Kantzou K. "Auditing- Theory and Practice", Stamoulis

3. Milionis A.-Papadatou Th. "Auditing: Basic Principles and Applications" T.E.I. of Patras

4. J. Burnet, G. Ravard ‘’ Audit financier’’ Dunod Raris

5. Vassilakopoulos P. "Tax Auditing"

6. Dimou N. "Auditing I", Ion





PRIVATE COMPANIES ACCOUNTINGCode : ∂¢ 5000


Category : SC

Year : C

Semester : F

Credits : 8

Lecturer : Athanasios KOUSOULAS

Objective: To provide basic knowledge on the accounting treatment of issues

concerning undertakings established as a type of company.

Prerequisites: No

Course contents:

ñ Establishment - operation of private companies.

ñ Accounting tracking of limited and unlimited companies.

ñ Accounting tracking of limited liability companies.

ñ Specification of net profits -taxation –distribution.

ñ Conversions- mergers.

ñ Instances of normal and abnormal suspension of their operation.

ñ Order and dealership accounting.


1. Sarsenti V.- Papanastassiou An. "Company Accounting", A. Stamouli Editions, 1993

2. Totsi N. "Taxation of Limited Liability Companies", Pamissos

3. Pougouras P. "Taxation of Personal Companies", Sakoula

4. Alexiou- Mastrogiannopoulou "Company Accounting", Ion

5. Mirianthopoulos G. "Company Accounting", Ion

6. Kafoussis G. "Accounting of Commercial Companies", Sakoula





PUBLIC ORGANIZATIONS ACCOUNTINGCode : ∂¢5013


Category : SC

Year : C

Semester : F

Credits : 5

Lecturer : Despina LAVRENTZOU

Objective: To teach students the accounting treatment of public costs and

incomes using the sector accounting plan.

Prerequisites: No

Course contents:

ñ Analysis of public accounting provisions.

ñ National budget.

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A° ° §IKO™ 2010 Final 15-02-11 19:03 ™ÂÏ›‰·144

143

ñ Content and operation of sector accounting plan of legal persons governed by

public law and local communities.


1. Sector Accounting Plan of Public Law Bodies and Institutions.

2. Karanastassis M. "Accounting of Municipalities and Communities"





SMALL-MEDIUM-SIZED ENTERPRISES MANAGEMENTCode : ¢√ 6004


Category : MELA

Year : C

Semester : F

Credits : 5


Objective: To help students understand the management and financing problems

of small and medium-sized enterprises which constitute the majority of enterprises

in our country.

Prerequisites: No

Course contents:

ñ Small- Medium-Sized Enterprises management and organization.

ñ Constitution opportunities of small-medium-sized units in economy.

ñ Their advantages and weaknesses.

ñ Financing providers and forms.

ñ Self employment, family manning, external counselors.

ñ Location, optimum size, legal form.

ñ Competition.

ñ Official and political support.

ñ Cooperation opportunities with domestic and international enterprises.

ñ Franchising and make up work.

ñ Small-medium-sized enterprises marketing.

ñ Informatics in small-medium-sized enterprises.


1. Kiriazopoulos P. – Terzidis K. "Small- Medium-Sized Enterprises Management in

the 3rd Industrial Revolution", Sinhroni Ekdotiki Editions, 2000

2. Siskos I. – Zopounidis K. – Pappis K. " Small- Medium-Sized Enterprises

Management", University of Crete Editions, 1996

3. Kiriazopoulos P. "Modern management Foms of Small- Medium-Sized

Enterprises", Sinhroni Ekdotiki





GREEK ECONOMYCode : ¢√6003

Type : Compulsory Elective(CE)

Category : MELA

Year : C

Semester : F

Credits : 5

Lecturer : Apostolos VETSOPOULOS

Objective: To familiarize students with the temporal evolution of the Greek

economy and its structural changes as well as with the modern problems and

macroeconomic targets.

Prerequisites: No

Second Option: Small-Medium- Sized Enterprises Management.

Course contents:

ñ The Greek economy in the period 1920-1950.

ñ Modern Greek economy in the period 1950-1974.

ñ Gross National Product by geographical region and economy sector.

ñ Greek economy competitiveness.

ñ Financing structuring and fixed capital investment.

ñ Activity sectors of the Greek economy.

ñ Employment and unemployment.

ñ Development laws, Community Support Framework, EOMEX, Chambers.


1. Kintis "The Greek Economy at the Threshold of the 21st century"

2. Papailias "Greek Economy 1948-1995- Myths and Reality"

3. Georgakopoulos & Loizidis "Greek Economy" Evgenidio Institute

4. Statistical Cards of National Statistical Service of Greece

5. Annual Report by the Director of Central Bank of Greece.





S.A.Code : ∂¢5017


Category : SC

Year : C

Semester : F

Credits : 5

Lecturer : Georgios DANIEL

Objective: Analysis of the law governing the structure, operation and taxation

method of Limited Liability Companies.

Prerequisites: No

Second Option: Shipping Accountingf

A° ° §IKO™ 2010 Final 15-02-11 19:03 ™ÂÏ›‰·145

Course contents:

ñ Limited liability Company establishment.

ñ Operation rules.

ñ Accounting of a limited liability company.

ñ Tax subject and object.

ñ Tax exemptions.

ñ Management period.

ñ Gross income and expenditure. Net profit.

ñ Net profit taxation- net profit distribution.

ñ Reserves.


1. Leontari M. " Limited Liability Companies", Pamissos

2. Sakelli Em. "Distributed profits and Reserves of Limited Liability Companies"

Pamissos





SHIPPING ACCOUNTINGCode : ∂¢5016


Category : SC

Year : C

Semester : F

Credits : 5

Lecturer : Vasilios ARTIKOS

Objective: To familiarize students with accounting applications in merchant shipping.

Prerequisites: No

Second Option: Limited Liability Companies

Course contents:

ñ Maritime transport.

ñ The Greek navigation.

ñ The ship- shipping companies.

ñ Accounting plan of shipping companies.

ñ Analysis and operation of asset and liability accounts.

ñ Outturn accounts.

ñ Analytical management accounting.

ñ Ship taxation.


1. Lekarakou Nizami K. – Papaspirou A. "Shipping Accounting"

2. Holevas I. Dermezidis V. "Shipping Accounting – the Economic"





MANAGEMENT INFORMATION SYSTEMSCode : ¶ƒ0312


Category :

Year : C

Semester : F

Credits : 2

Lecturer : Vasilios TSAKANIKAS

Objective: To help students understand basic principles, concepts and methods

for the development of Management Information Systems.

Prerequisite: No

Prerequisites: No

Course contents:

ñ Basic principles of Information Systems.

ñ Development of Information Systems.

ñ Lifecycle of information Systems.

ñ The concept of adaptability to the operation of Management Information

Systems- Use of the Internet.

ñ Categories of Management Information System Users’

ñ Definitions and aims carried out by various development methods of

Information Systems.


1. Laudon K., Laudon J. “Management Information Systems”, 6th edition,

Kleidarithmos, 2006, Athens.

2. Scriven, Donald D., Scriven, Jolene D., Kozoll, Charles E., “Policies and

Procedures of Management Information Systems”, Criterion, 2004, Athens.

3. Avison David, Fitzegerald Guy, Development of Advanced Information

Systems. New Technologies Editions, 2006, Athens.

4. Giannakopoulos Dionissis, Pallalis Giannis A., Papoutsis Ioannis, “Business

Information Systems”, Stamoulis Editions, 2004, Athens





INVESTMENT PRODUCTS – INVESTOR PROTECTIONCode : ¶ƒ0313


Category :

Year : C

Semester : F

Credits : 2

Lecturer : Eleni GEKA

Objective: To introduce students to the basic investment concepts so that they

are able to distinguish the numerous intangible investment products offered by

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current financial institutions in Greece and abroad and evaluate the risks associated

with these decisions.

Prerequisites: No

Course contents:

ñ Investment categories (tangible, intangible etc.).

ñ Institutions and operation of the money and capital market.

ñ Banking products, stock exchange products (investment funds, shares, bonds etc.)

ñ Advantages and disadvantages of alternative investment forms

ñ Investment risk factors, valuation methods, selection criteria.


1. Karagounidis Ap. “Investor Protection in the Investment Services Law”

2. Zopounidis Kon. “Analysis and Management of Financial Risks”.





7th SEMESTER

COMPUTERIZED ACCOUNTING APPLICATIONSCode : ∂¢ 5008


Category : SC

Year : D

Semester : G

Credits : 4

Lecturers : Georgios DANIEL, Periklis KOUNELIS,

Georgios SIORIKIS, Metaxia ZAROULIA

Objective: To provide students with specialized knowledge and skills in using

computers in the accounting science and technique.

Prerequisites: No

Course contents:

ñ Accounting applications to enterprises with C category books of the Books and

Information Code


1. Applications in Accounting Plans

Hours / Week: 6 (LW=6)




GRADUATE SEMINARCode : ∂¢ 5009


Category : SC

Year : D

Semester : G

Credits : 7

Lecturer : Dionysis KAFOUSIAS

Objective: To develop the students’ ability to find information about, develop and

present topics of specialized interest.

Prerequisites: No

Course contents:

ñ Seminar with investigation, presentation and group discussion and critical

analysis of selected topics (case studies) of administrative nature with

emphasis on the organization, the policy formation and the use of

administrative theory and techniques in the cases under discussion.


ñ According to the topic developed.





SIMULATION TECHNIQUESCode : ∂¢ 5012


Category : SC

Year : D

Semester : G

Credits : 7

Lecturers : Vasilios SMARAIDOS, Nikolaos KAPSIOHAS,

Paraskevi SALAMALIKI

Objective: Using simulation games students are trained to develop enterprise

policy and strategies.

Prerequisites: No

Course contents:

ñ Development of "friendliness" in a real environment of computerized

accounting department.


1. Obolensky N. "Practical Business Engineering"

2. Sfakianakis M. "Simulation Applications"

Distributed Textbook: Sfakianakis M. "Simulation Applications"





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STOCK MARKET (LOGISTICS)Code : ∂¢ 5011


Category : SC

Year : D

Semester : G

Credits : 7

Lecturer : Eleni GEKA

Objective: To familiarize students with the scientific field –enterprise operation of

logistics and develop their skills in managing the reserves of a company which is the

main concern of modern enterprises.

Prerequisites: No

Course contents:

ñ Logistics concept.

ñ Logistics in the enterprise.

ñ Logistics and marketing.

ñ Transport concept and systems.

ñ Transport planning, monitoring and control.

ñ Material flow management.

ñ Transport cost.

ñ Evaluation of supply ability.

ñ Supply search systems.

ñ Transport and sales costing.


1. Kiriazopoulos P. "Logistics Management", Sinhroni Ekdotiki, 19999

2. Sifniotis K. "Logistics Management", Papazissi Editions, 1997

3. Mirianthopoulos G. "Warehouse Management", Ion





BANK ACCOUNTINGCode : ∂¢5014


Category : SC

Year : D

Semester : G

Credits : 5

Lecturer : Athanasios RIGOGIANNIS

Objective: To provide students with specialized knowledge on bank accounting

organization and operation.

Prerequisites: No

Course contents:

ñ Bank activities concept.

ñ Bank sector accounting plan.

ñ Accounting organization and standardization of bank activities.


1. Papadea P. "Bank Accounting"





HOTEL ACCOUNTINGCode : E¢5015


Category : SC

Year : D

Semester : G

Credits : 5

Lecturer : Ioannis STAMATIS

Objective: Applications to accounting tracking of hotel enterprise activities.

Prerequisites: No

Course contents:

ñ Hotel enterprises.

ñ Their organization.

ñ Books and information.

ñ Indexes in the hotel enterprise.

ñ Study of hotel enterprise accounting plan.


1. Lekarakou K. – Nizami "Hotel Accounting"





TOTAL QUALITY MANAGEMENTCode : ¶ƒ0314


Category :

Year : D

Semester : G

Credits : 2


Objective: To introduce students to the concept of quality as a basic criterion of

consumer and business behavior. To understand that the need for survival and

development of companies and organizations in a highly competitive international

market, can be achieved with adaptation to new data and adoption of quality

systems, since quality is now recognized as the most dynamic business factor and

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constitutes the key for the development of competitive products and services.

Prerequisites: No

Course contents:

ñ Introduction to the concepts of Quality, Total Quality and Total Quality

Management

ñ Application analysis of Total Quality Management to companies and

organizations

ñ Improvement techniques and statistical control procedure

ñ Quality assurance systems, ISO series standards

ñ Hazard analysis, business process re-engineering, HACCP system.


1. Kefi Vassiliou “Total Quality Management- Theory and standards”.

2. Logothetis N. “Total Quality Management. From Deming to Taguchi”.

3. Dervitsiotis, Kostas N. “Total Quality Management”.

4. ELOT EN ISO 9000, GREEK STANDARD, Quality Management Systems-





INTERNATIONAL ACCOUNTING STANDARDSCode : ¶ƒ031


Category :

Year : D

Semester : G

Credits : 2

Lecturer : Konstantinos PAPADATOS

Objective: To introduce students to the basic concepts of international

Accounting Standards, International Financial Information Standards as well as their

interpretations, so that they understand the new accounting and legal environment

of enterprises and organizations within the European Union

Prerequisites: No

Course contents:

ñ Introduction to the basic concepts of Standards.

ñ Presentation and analysis of Standards.

ñ Presentation and Analysis of Interpretations

ñ Analysis of Notifications

ñ Presentation and Analysis of basic differences with the Greek Legislation


1. Tzanatos Dimitrios: “ International Accounting Standards in simple words and

their differences with the Greek Standards” Kastaniotis Editions.

2. Dr. Protopsaltis Nikolaos: Coding of International Financial Information

Standards, International Accounting Standards and Interpretations, A. Stamouli

Editions.





8th SEMESTER

DISSERTATIONType : Compulsory (C)

Category :

Year : D

Semester : H

Credits : 20

Objective:

Prerequisites: Successful completion of 70% of credits necessary for getting a

degree (126 credits) and all specialty courses.

Course Contents:

Elaboration of a 60-page assignment based on the outcome of a study case, the

study of practical problems, a bibliographic preview and composition.


Hours / Week: 15 (E/P=15)

Teaching Methods: Exercises / Practicals

Assessment Methods: Presentation


PRACTICAL TRAININGType : Compulsory (C)

Category :

Year : D

Semester : H

Credits : 10

Objective:

Prerequisites: Successful completion of 70% of credits necessary for getting a

degree (126 credits) and all specialty courses

Course Contents:

Six-month practical training in public entities and enterprises.-


Hours / Week: 35

Teaching Methods: Exercises / Practicals

Assessment Methods:


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Dionysis KAFOUSIAS

[email protected] Professor

Aristidis MILIONIS

[email protected]

Aggeliki PAPAFRAGOU

[email protected]

Konstantinos PLATIKOSTAS


Leonidas POUNTZAS


Theodora ROUPAKI

[email protected]

Vassilios ZORBAS Assistant Professor

REGULAR TEACHING PERSONNEL

PART TIME SCIENCE LECTURERS AND LABORATORY ASSISTANTS

Vassilios ARTIKOS

[email protected]

Viktoria BOTA

[email protected]

Panagiotis CHARALAMBAKIS

[email protected]

Georgios DANIEL

[email protected]

Korina DIAMANTI

Antigoni DOKA

Eleni GEKA

[email protected]

Areti GYPALI

[email protected]

Ioulia HOHTOULA

[email protected]

Panagiotis HONDROS

Angelos KALLINIKOS

[email protected] (S.T.P.)

Nikolaos KAPSIOHAS

[email protected]

Spiridon KARVELIS

[email protected]

Nikos KATSONIS

[email protected]

Maria KLAVDIANOU

[email protected]

Georgia KONTOGEORGA

[email protected]

Periklis KOUNELIS

[email protected]

Athanassios KOUSOULAS

[email protected]

Spyridoula KONSTANTAKOPOULOU

Nikolaos KREMMIDAS

[email protected]

Despina LAVRENTZOU

[email protected]

Dimitrios LIAPIKOS

[email protected]

Spyridoula MAKEDONA

[email protected]

Ilias MAKRIS

[email protected]

Vasiliki PALIATSA

Georgios PALIGEORGOS

[email protected]

Dimitrios PANAGOPOULOS

Kon/nos PAPACHRISTOPOULOS

[email protected]

[email protected]

Dimitra PAPAGIANNOPOULOU

Loukas PETRAKIS

[email protected]

Athanassios RIGOGIANNIS

[email protected]

Paraskevi SALAMALIKI

Georgios SIORIKIS

[email protected]

Nektarios SIRROS

[email protected]

Vassilios SMARAIDOS

[email protected]

Ioannis STAMATIS

Eleni TASSOPOULOU

[email protected]

Vasilios TSAKANIKAS

Fotini VASKANTIRA

[email protected]

Panagiota VATHI

[email protected]

Apostolos VETSOPOULOS

Eleni ZACHARIA

[email protected]

Metaxia ZAROULIA

[email protected]

Vasilios ZORMPAS

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Documents

Department of Accounting - teimes.gr of Accounting.pdf · ¶ƒ0301 Human Resource Management E 2 2 2 ... ∂¢5004 Cost Accounting I C 3 3 6 12 7 ... Specialty Course Unit MELA: Management