Course Outline
Learning Outcomes
The aim of the course is for students to understand the role, importance and contribution of financial accounting in the organization and management of businesses. The learning outcomes of the course are:
- to analyze and understand the importance of financial reporting and related reporting to any interested party for making efficient business decisions
- to analyze and understand the importance of non-financial reporting and related reporting to any interested party for efficient business decisions
- to analyze and understand the concept of start-ups
- to analyze and understand start-ups funding methods
General Competences
- Independent study
- Teamwork
- Search, analyze and synthesize data and information
- Adapting to new situations
- Decision-making
- Understanding of accounting information, and statements
Syllabus
Week 1 – Accounting and business – Historical development of accounting – accounting information and decision making.
Week 2 – Accounting standardization and chart of accounts
Week 3 – Principles of accounting
Week 4 – Business Transaction Analysis – Accounts – Standardization Systems in Accounting, Transaction Visualization – Types of accounts – Accounting cycle
Week 5 – Double-entry system and accounting entries
Week 6 – Analysis of financial statements
Week 7 – Business viability and bankruptcy provision
Week 8 – Non-financial reporting and ESG reporting
Week 9 – Integrated reporting
Week 10 – Innovation, start-ups and the Greek innovation ecosystem
Week 11 – Start-up funding
Week 12 – Business evaluation and business plan I
Week 13 – Business evaluation and business plan II