The objective of the course is to help the students: (a) Understand the importance of the Financial Accounting Information, (b) Apply the basic skills on accounting recording and preparing the Financial Statements (Profit & Loss account, Balance Sheet, Profit Appropriation account), and (c) Use the relevant techniques in analyzing and interpreting Financial Statements as well as their application in decision making.
Final exam (100%)
[1] Principles of Financial Accounting, Bekiaris M, Jovas Ch, Propompos publications, Athens, 2017.
[2] Financial Statement Analysis, Kantzos Κ, Interbooks publications, Athens, 2002.
other references:
[1] Financial Statement Analysis, Subramanyam K, McGraw-Hill, 2014 (in English)
[2] Accounting. The Basis for Business Decisions, Meigs W & Meigs R, McGraw-Hill (in English)
- The Finance function of the economic entity. The Accounting information system and Financial Management. Aim and functions of Accounting. Distinctions of Accounting (L1)
- Principles of Financial Accounting. The accounting process. Basic Accounting recording (L2)
- The Profit & Loss Account (Revenues – Expenses). The importance of Depreciation (L3,4)
- The Balance Sheet (Assets, Liabilities, Shareholders Equity) (L5,6)
- The Financial Statements of SA companies. The Profit Appropriation Account (L7)
- The Cash Flow Statements (Cash inflows - Cash outflows) (L8)
- The Financial analysis techniques (L9)
- Financial Statement analysis (L10)
- Liquidity, Performance, Effectiveness analysis (L11)
- Capital structure and Feasibility analysis (L12)
- Financial Ratios interpretation. Conclusions and Reporting (L13)