Introduction to Accounting Information Systems (7 ECTS)

Course Code: 
Elective Courses

Introducing the basic frame of Financial Accounting. Presentation and preparation of financial statements in accordance with International Financial Reporting Standards (statement of comprehensive income statement, statement of changes in equity, balance sheet, notes). Presenting accounting cycle steps and basic accounting records (calendar, general ledger), analyzing economic events and the effect in accounting equation, posting journal entries, adjustment entries, closing and result determination entries, Statement of financial position. Introduction to Depreciation logistics. Introduction in the operation of an accounting information system, registering economic events and documents in the system, balance training using accounting information system.

Recommended Reading

  • Γκίκας, Δ. και Παπαδάκη Α. (2012) Χρηματοοικονομική Λογιστική, 4η έκδοση, Εκδόσεις Μπένου.
  • Μπάλλας Α. και Χέβας Δ. (2010) Εφαρμοσμένες Χρηματοοικονομικής Λογιστικής, Εκδόσεις Μπένου.
  • Jerry J. Weygandt, Donald E. Kieso, Paul D. Kimmel (2013) Financial Accounting, 7th edition, Wiley publications