Principles of Financial Accounting
The objective of the course is to cover fundamental topics dealing with the preparation of financial statements and the reporting of financial accounting information. The course starts with economic events, their recognition by the accounting system and the presentation of information in the financial statements. The underlying principles of the course rely on International Accounting Standards and Greek Legislation. The emphasis is both on theoretical concepts and accounting practices with extensive use of real world examples. Finally, the course discusses the basic rules for analyzing and using financial statements.