Modules - Department of Accounting and Finance

1st Semester

MICROECONOMICS

Module Description

Full Module Description:
Mode of Delivery: Lectures  
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

 

Upon  the completion of this course the students will:

•Have comprehended the main theoretical concepts of economics.

•Be able to evaluate critically the theoretical approach and make use of the tools used in microeconomic analysis more objectively.

•Be able to study and suggest solutions around the issues occurred in microeconomics.

•Have understood the causes and scientifically analyze the microeconomic phenomena.

•Have efficient skills about understanding the complexity of economic reality and its quest.

•Have developed analytical and component skills and have ctitical thinking.

•Have developed personal responsibility and express scientific opinions.

•Have the ability of presenting ideas both written and oral.

•Have developed team spirit regarding the scientific work.

•Be able to meet the tasks on time.  

 

Module Description

Introduction to Economics. Resources allocation 

Demand – consumer’s behavior

Supply, Production, Production cost, Revenues

Market price setting

Production Factors’ Rewards (Land rent, wage, Interest, Profit, Political Economy and Social Changes in Modern Times)

Apprendix: Immigration (Internal – External), Surplus transfer

Basic Demographic Concepts

Distribution Theory and Personal Income Allocation

Brief History of Economic Life

Welfare Economics

Apprendix (International Organizations) 

 

Assessment Methods and Criteria

Written examination: 100% in Greek  

Recommended or required Bibliography

Θ. Παπαηλίας (2006) Παραδόσεις πολιτικής οικονομίας Αθήνα: Σταμούλης  

FINANCIAL ACCOUNTING I

Module Description

Full Module Description:
Mode of Delivery: Lectures 
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

This  course serves as an introduction to the basic concepts of Accounting and its role in a business enterprise.

Upon completion of the course, students will be able: 

1.t o understand  the relationship / difference between  accounting and bookkeeping;

2.to interpret  the meaning and content of financial statements, and explain the categories of accounts and the term "accounting event";

3.to decide if balance sheet accounts and operating results accounts are to be credited or debited;

4.to analyze transactions based on source documents and make recordings  of accounting events (entries to journals, ledger) and prepare the trial balance;

5.to perform efficiently the full range of accounting processes.

 

Module Description

The 13 week syllabus includes the following thematic units:

1.Economic and accounting units. Accounting history review and branches of accounting. Introduction to accounting concepts. 

2.Basic financial statements (Balance sheet, The Income statement). Accounting equation (credit and debit).

3.Recordings of accounting events (Journals, Ledger, and Trial balance). Service businesses  records.

4.  Commercial businesses registration and records

5.Recording commercial businesses transactions. Entries of employee remuneration information and expenses .

6.Inventory and accounting errors

7.Inventory and account adjustments. Accounting entries for depreciation.

8.Gross and transit accounts

9.Calculation of the operating results of an accounting period 

10.Exercises to practice calculation of the operating results of an accounting period 

11.The accounting cycle. Series of steps in the process.

12.Accounting cycle applications

13.Assumptions and principles of accounting

 

Assessment Methods and Criteria

Final written examination consisting of two parts:

-Short-answer questions

-Problem solving tasks  

Recommended or required Bibliography

•Beams F., Brozovsky J., Shoulders C. (2000) Advanced Accounting, Prentice Hall, USA. 

•Kieso D., J. Weygandt and  Warfield, T.04) Intermediate Accounting, John Wiley & Sons. 

• Lewis R. and Pendrill D. (2000)  Advanced Financial Accounting (4thed.)Pittman, London, UK. 

•Stickney C. and  Weil,R.(2003) Financial Accounting, South-Western, Thompson Learning. 

•Papadeas,P.. (2013) Financial Accounting Information: Theory and Usage at National and European levels. Athens. (in Greek)

•Lekarakou, K.(2014): Financial Accounting I Athens.(inGreek) 

FINANCIAL MATHEMATICS

Module Description

Full Module Description:
Mode of Delivery: Lectures and exercises face to face 
Weekly Hours: Lectures, Workshops and Exercises, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The purpose of the course is to enable students to use science in applied mathematics to calculate financial ratios necessary for accounting employees and financial services .

In particular students will be able to understand concepts such as simple interest and compound interest and to calculate rates , interest and capital. They will be able to combine their knowledge with elementary calculus knowledge, to examine and assess financial figures. 

Module Description

Basic mathematical analysis concepts with application to financial problems

• Simple Interest

• Average Rate

• Discounting the simple interest

• Equivalent bills

• Compound interest

• Rows payments

• Loans 

Assessment Methods and Criteria

Final Written Exam (80% of final grade) includes:

•Multiple choice questions and short answer questions in order to assess the level of understanding of the concepts and essential elements of Operational Research 

•Exercises and small case in order to evaluate  students comprehension of the finance mathematical problems

Case Study (20% of the final grade)  in order to evaluate  students comprehension of the finance mathematical problems

Recommended or required Bibliography

- Recommended Books and Journal Article Resources:

Teresa Bradley, Essential Mathematics for Economics and Business

Ian Jacques, Mathematics for Economics and Business. 

INTRODUCTION TO INFORMATICS & PROGRAMMING

Module Description

Full Module Description:
Mode of Delivery: In-Class and asynchronous support through the Learning Management System of Piraeus University of Applied Science 
Weekly Hours: Lectures, Workshops and Laboratory Exercises, 5 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The course aims to introduce students to the scientific field of informatics and information management and acquire basic knowledge and skills in the development of small-scale programs through a modern programming environment. The ultimate goal is for students to understand the basic principles of this scientific field within the operation of an organization.

 

After completing this course the student should be able to:

•Explain the structure of a computing system 

•Explain the process of creating and executing a program in a computing system

•Create small-scale programs to solve simple practical problems 

•Manage spreadsheets 

•Use objects of the programming language and especially those for creating the graphical user interface of the application 

Module Description

The course is organized around topics such as:

•Introduction to Informatics 

•The Function of Computer 

•Data Representation and Coding

•Algorithm and Program 

•Introduction to Programming Language 

•Spreadsheets

•Procedures and Functions 

•Tables and Applications 

•Introduction to Object Oriented Programming 

•Graphical User-Interface Objects 

Assessment Methods and Criteria

Ι. Final Written Exam (60%) (Summative Evaluation) includes:

-Multiple choice questions or true/false questions

-Short answer questions 

-Solve simple problems 

Evaluation Objective: To understand the fundamentals of the course.

Evaluation Criteria: Comprehensiveness, accuracy, and critical evaluation.

 

ΙΙ. Teamwork (40%) (Summative): 

Students are asked to work in groups and develop small-scale programs in the Lab. Teacher assess the ability of students to give operational solutions.

Evaluation Objective: To examine the ability to create simple programs to solve practical problems.

Evaluation Criteria: The degree of use of the elements of the programming language, the functionality of the program, the quality of the given solution.

 

ΙΙΙ. Multiple Choice Test (Formative Evaluation)

Concerns issues covered by lectures. The test is done on-line at the end of each topic through the Course Management System. Students are allowed to repeat the test more than 1 times.

Evaluation Objective: Examination of students' progress in relation to learning outcomes, feedback and fine tuning of the course lectures.

Evaluation Criteria: Comprehensiveness, accuracy, and critical evaluation.

 

Evaluation criteria are explicitly referred on the site of the course for each learning activity. 

Recommended or required Bibliography

- Recommended Book and Journal Article Resources:

Books

•Beekman, George, Quinn, Michael J., (2008). " Εισαγωγή στην πληροφορική", Εκδόσεις Γκιούρδας Μ., ISBN10: 9605125358Δ. 

•Καρολίδης, Κ. Ξαρχάκος, "Microsoft Office Excel 2010: Θεωρία, συναρτήσεις, προγραμματισμός με VBA, μακροεντολές, εφαρμογές", Εκδόσεις Άβακας,

 

Open Courses

•http://eclass.teipir.gr/openeclass/courses/ACCO137/

•http://eclass.teipir.gr/openeclass/courses/ACCO136/

•http://eclass.teipir.gr/openeclass/courses/BUSI104/

 

Internet material:

•Excel 2010, On-line μαθήματα, http://www.gcflearnfree.org/office2010/excel2010

•Μικρός οδηγός στην ανάπτυξη αλγορίθμων για υπολογιστές, Μάνος Καρβούνης, Τμήμα Πληροφορικής, Παν/μίου Αθηνών: http://cgi.di.uoa.gr/~ip/Odigos.pdf 

•MIT 6.00 Introduction to Computer Science and Programming, Fall 2008, Youtube Videos in: http://www.youtube.com/watch?v=k6U-i4gXkLM

CIVIL LAW

Module Description

Full Module Description:
Mode of Delivery: Lectures 
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

 

The course aims at helping students understand and consolidate the highly abstract introductory legal terms and concepts elaborated upon in the first book of the Greek Civil Code (General Principles), as well as in the other parts of the latter (Contract Law and Land Law). In addition, it aims at familiarizing students with the application of the applicable legislation on the facts of the case at hand, i.e. problem solving. In this vein, the course offers general knowledge and constitutes the grounds upon which legal relation between natural and/or legal persons are founded. Finally, a core object of the module lies in students’ understanding the role and importance of law in modern business administrative practice  and economy, as well as acquiring the necessary skills for their professional life.  

 

Upon successful completion of the course, students will be able to:

 

a.Understand the basic elements and concepts of Law, and the latters close link to the wider economic and social environment.

b.Become familiar with the relevant legal terminology on civil law matters and learn how to interpret the case-law by discussing and commenting on decisions of national courts.

c.Recognize the underpinning rationale of each regulation. 

d.Become accustomed to legal thinking, basic interpretation techniques and application of relevant legislation, thus being in a position to solve simple practical questions regarding law in general, and civil law in particular. 

e.Learn about persons (both natural and legal) and the legal consequences of their acts in their relevant transactions.

f.Be aware of the importance and material role of time in legal transactions. 

g.Enhance their scientific knowledge and creative thought and become able to work in an international and interdisciplinary environment . 

h.Further their scientific knowledge, with a view of undertaking postgraduate taught courses both in Greece and abroad.

i.Acquire the ability to understand the legal prerequisites of the entrepreneurial environment in which - as members of the Accounting and Finance community – shall be called upon to demonstrate their professional skills . 

Module Description

 

The core modules of the course include:

oIntroductory concepts and functions of the Law – distinction from ethics and etiquette – sources of Law and hierarchy – rules of Law – divisions of Law – historical evolution of Civil Law

oLegal personality: notion of natural person – beginning and ending of natural persons – abilities and conditions of natural persons – protection of personality, intellectual property and personal data – notion, nature and types of legal persons – establishment, function and winding up of legal entities – contracts and liability of legal persons

oRights: concept – types – acquisition, alteration and loss – enforcement, conflicts and misuse – legal and de facto  protection

oLegal transactions: concepts and types – prerequisites – capacity to perform legal acts – assertion of will – form of contact – violation of law or bonos mores – drafting of contracts – void and voidable transactions – contract interpretation

oAgency: direct and indirect agency – power of attorney – concept, type, revocation and suspension 

oThe concept of time: deadlines – limitation periods – suspension and interruption of the limitation period – mandatory time limits

oContract: notion – “principle of relativity of contractual relations” and exceptions – sources – typology – liability in tort/delict

oContract physiology – performance of contract in good faith – place and time of performance – abnormal evolution of contracts – inability to perform, late and improper  performance – lender overdue – unexpected change of circumstances

oEngagement and penalty clauses – Succession of contracts - contractual subrogation – underwriting of contracts – extinction of contacts – fulfillment, offsetting, remission of debts

o“Eponymous” contractual agreements of Greek Civil Code – donation- sale – lease – loan – trust 

oGeneral principles of land law – notion and content of right – types of immovable property - proprietary and possessory rights – prototype and secondary property acquisition - de jure or de facto rights of ownership or possession over immovable property – usufruct  of property

oSecurity in rem – notion and types of collateral – mortgage – publicity of property rights – transfer of rights – land registry  

Assessment Methods and Criteria

Language of evaluation: Greek

 

80% Written examination at the end of the semester which consists of open-ended questions including theoretical questions and problem solving covering the whole of the material covered during lectures.

 

20% Short exams at the end of the lectures 

 

 

Recommended or required Bibliography

 

 

1.Varka – Adami Al. , Introduction to Civil Law, Nomiki Vivliothiki 2009

2.Georgiadis Ap. , General Principles of Civil Law, P.N. Sakkoulas 2012

3.Georgiadis Ap. , Short Interpetation of Civil Code, V. A, , P.N. Sakkoulas 2010

4.Georgiadis Ap. , Short Interpetation of Civil Code, V.B, , P.N. Sakkoulas 2013

5.Milonopoulos D. , Law Elements, Private-Public, Stamoulis 2012 

2nd Semester

MACROECONOMICS

Module Description

Full Module Description:
Mode of Delivery: Lectures 
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

 

Upon  the completion of this course the students will:

•Have deeply understood the function of the economic system and the macroeconomic tools used for facing specific problems.

•Have comprehended the causes and scientifically analyze the macroeconomic phenomena.

•Be able to evaluate critically the theoretical approach and make use of the tools used in macroeconomic analysis more objectively 

•Be able to study and suggest solutions around the issues occurred in macroeconomics.

•Have efficient skills about understanding the complexity of economic reality and its quest.

•Have developed analytical and component skills and have ctitical thinking.

•Have developed personal responsibility and express scientific opinions.

•Have the ability of presenting ideas both written and oral.

•Have developed team spirit regarding the scientific work.

•Be able to meet the tasks on time. 

Module Description

•National Accounts (Income Circuit, macroeconomic figures: definitions, The development of measurement of GDP, Methodology of Symmetrical Input-Output Tables Calculation)

•Consumption, Saving, Investment (Consumer’s theory, Determinant Factors of Investment)

•The Bank System (money market, Demand market, Equilibrium in money market – LM curve, equilibrium in money market – IS curve, equilibrium in product market: IS-LM pattern, Addendum: Credit Market)

•The Public Sector and Economic Policy (Revenue, Expenditures, Public Lending, Multipliers, Welfare State and social insurance)

•External Trade – International Economic Relations

•Development Economics (the classic view, the Marxian, the Schumpeterian, Harrod-Domar pattern, Addendum: The primary view)

•History of Economic Thought

•Economic Disorders (Economic Cycles)     

Assessment Methods and Criteria

Written examination: 100% in Greek  

Recommended or required Bibliography

Παπαηλίας Θ  (2012) Παραδόσεις Μακροοικονομικής: Εισαγωγή στη Διαμόρφωση του Εισοδήματος και της Απασχόλησης, Αθήνα 

FINANCIAL ACCOUNTING II

Module Description

Full Module Description:
Mode of Delivery: Lectures 
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

 

The course aims to complete students΄ basic knowledge in Financial Accounting and to become understandable the importance of accounting standards as it appears in the Greek GAAP. The course focuses on the initial and subsequent measurement-valuation of the business elements,  the business accounting, the accounting register of specific transactions and the identification and accounting appearance of year-end results.

 

Upon the successful completion of the course, students will be able to:

 

•  organize the registration of accounting events throughout the year

•  classify, categorize and present data in financial statements,

•  recognize and measure - evaluate the entities data

• evaluate accounting information

•  compare and evaluate the accounting information over time 

Module Description

•Meaning and importance of accounting standardization. Accounting standardization  According to the Greek Accounting Standards

•Generally Accepted Accounting Principles (GAAP). Greek Accounting Standards and Measurement

•Measurement-Evaluation of assets. Initial Measurement (identification-appearance), accounting treatment  of expansion, addition, improvement, repair and maintenance of tangible asset.

•Subsequent measurement of fixed assets - Depreciations, meaning and cause of depreciations, depreciation calculation methods, accounting

• Revaluation of assets value. Impairment of assets. Accounting treatment.

•Measurement of intangible assets

•Measurement of long-term requirements, investments and Financial securities.

• Measurement of short-term requirements. Accounting and control. Provisions.

• Measurement of Receivable and Payable notes.

•Inventory Measurement. Calculation Methods of purchase value and historical production cost.

• Entries at the end of the year. 

•Adjustment entries.

•Profit and Loss Account

•Memo accounts. 

Assessment Methods and Criteria

Final Written examination including Questions with Short Answer and Problems solving (80-100%) 

Individual or group project (0 – 20%) 

Recommended or required Bibliography

•      Επ.Μπατσινίλας, Κυρ. Πατατούκας (2012) « Σύγχρονη Λογιστική», Τόμος Α΄,Β΄,Εκδόσεις      Αθ.Σταμούλης,

•Π.Παπαδέας (2013) «Χρηματοοικονομική Λογιστική Πληροφόρηση», έκδοση ιδίου, Αθήνα

•Κ.Λεκαράκου (2014) «Χρηματοοικονομική Λογιστική Ι), έκδοση ιδίας, Αθήνα

•Α.Μπάλλας, Δ.Χέβας (2008) «Χρηματοοικονομική Λογιστική», εκδόσεις Μπένου

•Ευμ.Βούλγαρη (2005) «Γενική Λογιστική», Σύγχρονη Εκδοτική, Αθήνα 

•Α.Παππάς (2002) «Χρηματοοικονομική Λογιστική» εκδόσεις  Μπένου 

BUSINESS MANAGEMENT

Module Description

Full Module Description:
Mode of Delivery: Lectures 
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The course aims to guide the students to the basic principles and concepts of Business Administration as well as their familiarity with basic tools.

 

Upon successful completion of the course students will be able to:

• know the basic business functions

• understand the administrative structure of the business and operation of the

• understand the elements of the business environment and how they affect the way in which it operates

• know the importance of planning and control under one and the necessary gear

• know basic principles of management and human resource development

• measure the performance of the company

• develop skills in leadership issues 

Module Description

The core modules of the course include:

• Introduction to management

• Historical development of management

• The business environment

• Main and secondary functions of the business:

• Programming

• Organization

• Address

• Checking

• Design

• Technical planning and decision making

• Motivation

• Leadership

• Contact

• computing and social networking technologies to businesses

• Total quality Management

• Measuring business results 

Assessment Methods and Criteria

Final examination: 70 - 90%

Participation in team activities during lectures 0-10%

Research Project: optional 0-20% 

Recommended or required Bibliography

(1)Robbins, S.P., DeCenzo, D.A. & Coulter, M. (2012). Business management, Athnes, (in Greek) 

(2)Williams, K. & Johnson, J. (2005). Introduction to Management. Athnes (in Greek)

(3)Tzortzakis K. & Tzortzaki Α. (2008). Organising and Management. Management of Contemporary Era Athens (in Greek).

(4)Chitiris L. (2013). Management. Principles of Business Management. Athnes (in Greek)

(5)Zavlanos M (2002). Management. Athnes (in Greek) 

BUSINESS STATISTICS

Module Description

Full Module Description:
Mode of Delivery: In-Class 
Weekly Hours: Lectures, Workshops and Exercises, 4
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The student will be able to:

•Understand the meaning and use of statistical terms used in business statistics.

•Present and/or interpret data in tables and charts.

•Understand and apply descriptive statistical measures to business situations.

•Understand and apply probability distributions to model different types of business processes.

•Understand and apply statistical inference techniques (including statistical estimation and hypothesis testing) in business situations. 

•Understand and apply simple linear regression analysis

•Use computer spreadsheet software to perform statistical analysis on data.

Module Description

•Introduction to the basic concepts of Statistics.

•Methods for collecting statistical data.

• Methods of presentation of statistical data.

• Introduction to descriptive statistics.

• Frequency Tables.

•Graphs.

• Measures position and variance.

• Probability.

• Random variable.

• Probability distributions.

• Probability calculations.

•Analyzing variances

•Statistical estimation

Assessment Methods and Criteria

•Final Written Exam (80% of the final grade)  includes:

Multiple choice questions and short answer questions in order to assess the level of understanding of the concepts and essential elements of Operational Research 

•Case Study (20% of final grade) in collection, processing and presentation of data (20 % of the final grade )

Recommended or required Bibliography

  • Graybill Franklin A, Applied statistics A first course in inference 
  • Sanders Donald H., Statistics A first course 
  • K.Alagar, Business Statistics
  • David F. Groebner, Patrick W. Shannon, Phi;lip C. Fry, Kent D. , Business Statistics

 

TRADE LAW

Module Description

Full Module Description:
Mode of Delivery: Lectures
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

Upon completion of the course, students will be able to:

•Understand the concept of merchant under Greek law; 

•Familiarize themselves with the main elements of competition law and intellectual property;

•Understand some significant aspects of Greek company law: how enterprises are organized (Society Anonymous, Limited liability Company, Partnerships, Private Company), what is their significance for economy; the function of companies and the differences between them.

•Be aware of the negotiable instruments, and hence they will have developed the skill to recognise these methods of payments.

•Have knowledge of the main elements of Greek insolvency law, thus acquiring the knowledge needed to combine law issues with accounting and finance. 

Module Description

The core modules of the course include:

1. Introduction to trade law (Greek and English law). 

2. Relationship between Greek Trade law and Greek Civil law. Who can be a merchant under Greek law. Why is he/she a merchant and what the consequences are.

3. Some aspects of contract law: the privity rule. 

4. Intellectual property: brand, copyright, patent. 

5. Competition under Greek and EU law. 

6. Company law: The Greek enterprises, i.e. Society Anonymous,  Limited liability Company, Partnerships, Private Company.

7. Negotiable instruments (bill of exchange, cheque, promissory note) as a method of payment.

8. Greek insolvency law. 

Assessment Methods and Criteria

80% Written examination at the end of the semester which consists of open-ended questions

20% Short exams at the end of the lectures  

Recommended or required Bibliography

•E. McKendrick and R. Goode, Goode on Commercial law, 4th ed., 2010, Penguin Books

•PS Atiyah, JN Adams, H. MacQueen, Atiyah’s Sale of Goods, 12 ed., 2010, Pearson, London.

•Ν. Κ. Rokas, Commercial Companies, Athens, 2012 (in Greek)

G. Serelea, Elements of Trade Law, 2000 (in Greek) 

•Ο.G. Spiliopoulos, Law of commercial activity, Athens, 2007 (in Greek) 

3nd Semester

CORPORATE ACCOUNTING

Module Description

Full Module Description:
Mode of Delivery: In-Class 
Weekly Hours: Lectures, Exercises, 3+1=4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The course aims to introduce students to the characteristics and peculiarities of Corporate business. It aims to make students capable to manage accounting procedures for establishing, operating, modification and merger of companies and the taxation or  distribution of results, in accordance to the legislation. 

Module Description

Meaning and characteristics of company. Corporate business forms according to the Commercial Law.

Personal, Capital and Mixed Companies. Advantages and disadvantages.

General partnership (basic characteristics and procedure of recommendation, capital and corporate contributions). Accounting for recommendation.

Taxation and distribution of result. Dissolving and Liquidation. 

Limited partnership (characteristics and particularities in relation to General partnership)

Accounting recording, recommendation, taxation and distribution of  results

Society Anonyme (characteristics, requirements, administrative, capital, shares, founders' shares).

Accounting recording of recommendation SA, increase and reduction of share capital.

Taxation and profit distribution

Private Capital Company (IKE), characteristics, composition requirements, taxation.

Limited Partnership, characteristics, composition requirements, administration, taxation and distribution of results.

Dissolving and Liquidation of SA and Ltd.

Mergers and corporate business conversions. 

Assessment Methods and Criteria

Written examination at the end of the semester on the whole of the curriculum, including:

Multiple choice questions

Questions with Short Answer 

Problems solving

critical thinking 

Recommended or required Bibliography

  • Sarsendis, V., Papanastasatos, A.(2008 ) Corporate Accounting. Stamoulis Publications.             (in Greek)
  • Anastassiou, A. (2013) Corporate Accounting. Livani Publishing Organization. (in Greek)
  • Liapis, K. (2008) Corporate accounting: Theory and Practice. 1st ed. Athens: Benou publishing Company. (in Greek) 

HUMAN RESOURCE MANAGEMENT

Module Description

Full Module Description:
Mode of Delivery: Lectures,  distance learning methods  
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

After the completion of the course students will be able to:

-Comprehend in depth the theoretical framework and basic principles  of HRM 

-Comprehend in depth the functions of HRM (job analysis, planning, recruitment, selection, training, appraisal, compensation)

-Understand the role of HRM strategy within the broader company strategy 

-Describe and identify methods of personnel selection, evaluation systems, compensation systems

-Develop appropriate methods of human resource management according to the business context 

Module Description

The core modules of the course include:

1. Meaning and content of HRM. Personnel management and HRM. Relation of HRM to other business functions

2. Theoretical approaches to HRM, trends and developments. HR planning

3. Job analysis, job description, job specifications

4. The function of recruitment. External and internal recruitment. Sources of recruitment. Evaluation of recruitment sources 

5. Personnel selection: processes & steps. Curriculum Vitae. Selection tests

6. The selection interview. Types of interviews, practices & techniques.

7. Personnel education & training. Models of learning. General education & vocational training. Training needs analysis.

8. On the job training & off the job training. Evaluation of training. Management development. 

9. HR appraisal. Philosophy and criteria of appraisal. Appraisal planning

10. Appraisal systems, tools and forms. Appraisal problems. Appraisal errors,

11, Reward systems. Theoretical approaches, aims & content of rewards. Connection of performance to rewards

12. Typology of standard and variable reward systems. Individual, group, and collective rewards. Problems of reward systems.

13. Labor relations. Relations with the trade unions. Work regulations. Disciplinary process. Administration of complaints. Health & safety at work  

Assessment Methods and Criteria

Activity

Semester workload

Lectures & presentations in electronic form

52

-Case studies

-In-class presentations

27

Study & analysis of bibliography

36

Activities (individual  or group projects, lectures of external consultants, businessmen  etc)

10

   

Course total

125

 

Recommended or required Bibliography

 

Papalexandri Ν. & D. Bourantas (2003) Human Resource Management, Athens: Benos (in Greek)

Rekleitis P. & Vaxevanidou Μ. (2008) Management of human resources, Athens: Propombos (in Greek)

Terzidis Κ. & Κ. Tzortzakis (2004) Human Resource Management, Rosili (in Greek)

Boxall P , J Purcell and P Wright (eds) (2007) Handbook of Human Resource Management ,Oxford , Oxford University Press .

Dressler G. (2012) Management of human resources. Athens: Kritiki (in Greek)

 Legge, K (2005) Human Resource Management – Rhetorics and realities, Macmillan, Basingstoke

 Mabey, C, Salaman, G and Storey, J (1998) Human resource management: A strategic introduction, 2nd edition, Oxford, Blackwell

Noe R., Hollenbeck J. and B. Gerhart (2009) Human Resource Management, Athens: Papazissis (in Greek)

Paauwe, J (2004) HRM and Performance: Achieving long term viability, Oxford, Oxford University Press

Schuler, R S and Jackson, S E (2000) Strategic Human Resource Management,  Oxford, Blackwell

Torrington D, Hall L, and S. Taylor (2008) Human Resource Management, Edinburg, FT Prentice Hall (7th ed) 

COST ACCOUNTING

Module Description

Full Module Description:
Mode of Delivery: In-Class 
Weekly Hours: Lectures, Exercises, 3+1=4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The course aims to introduce students to the meaning and purpose of cost accounting. Through the course content, students have to understand the basic meaning of cost, expense, irregular losses, income, cost centers, costing independent of financial accounts, intergraded financial and cost accounts, costing as a tool of administration. 

Module Description

Leaflets and purpose of costing. Meaning of cost, expenses, loss and income.

Discrimination and behavior of Cost

Functional structure of manufacturing enterprises. 

Sharing of costs per item and grouping them by function.

Cost of production and elements that compose it. 

Costing addressing of consumption of raw materials, direct labor and general production costs.

Report of production cost for produced and sold products. Income Statement.

Intergraded cost accounts and costing independent of financial accounts.

Methods of production and costing

Costing for services and processes

Costing of mass or continuous production

Costing treatment of products, scrap and defective production

Personalized costing or costing by production order

Predefined imputation factor of General Cost of Production at cost of production orders.

Costing by Activity (A.B.C) 

Assessment Methods and Criteria

Written examination at the end of the semester on the whole of the curriculum, including:

Questions with Short Answer 

Problems solving 

Recommended or required Bibliography

•Venieris, G., Cohen,S.,Koletsi,M.(2005) Cost Accounting. Principles and Applications. Ioannides and Co Ltd.(in Greek)

•Dimopoulou-Dimaki,J. (2006) Managerial Accounting. Interbooks.(in Greek)

•Garrison R., Noreen E. (2005)Managerial Accounting. Klidarithmos Publications.(in Greek) 

•Filios,V. (2012) Managerial Accounting-Costing and cost accounting for business decision-making. Athens: Athens University of Economics and Business. (in Greek) 

INTERNATIONAL ECONOMIC RELATIONS

Module Description

Full Module Description:
Mode of Delivery: Lectures 
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

Upon  the completion of this course the students will be able to:

•Build the theoretical background for a sufficient understanding of international economics

•comprehend the reasons for the economic changes that happen globally as the result of the interaction of individual policies, and the differences between countries, through studying the traditional and contemporary theories of international trade, special issues of macroeconomics and international finance. 

Module Description

International economy.

Evolution of the theories of international trade.

Contemporary theories and applications of international trade.

Tarrif and non-tarrif protection. 

Macroeconomics of exchange rates and open economy: the market of exchange and fixing rates. 

Future market exchange 

Mechanisms of adjusting the balance of payments.

International flows of commodities and capital.

The tendency for globalization and its consequences. 

Assessment Methods and Criteria

Written examination: 100% in Greek  

Recommended or required Bibliography

  • Παπαηλίας Θ  (2014) Σημειώσεις στις Διεθνείς Οικονομικές Σχέσεις, Αθήνα
  • Krugman P., Obstfeld M., (2011), «Διεθνής Οικονομική (Νέα Αναθεωρημένη Έκδοση): Θεωρία και Πολιτική», Εκδόσεις ΚΡΙΤΙΚΗ, Αθήνα 

INSTITUTIONS AND THE LAW OF THE EUROPEAN UNION

Module Description

Full Module Description:
Mode of Delivery:  
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The module commences with a discussion of the main historical elements of the creation and evolution of the supranational organisation that is the European Union. It considers what the purpose of the EU is, its values, objectives and fundamental principles. The module, also, examines the nature of EU law, its sources, its relation to national legal systems and the hierarchy of EU rules and its supremacy over national legal systems. The module also includes discussions on the case-law produced by the European Court of Justice and the General Court. An important part of the module is the Economic and Monetary Union and its significance to the economic integration which is believed to lead EU to a political union.

Upon completion of this course, the students will be able to:

-Familiarise themselves with the European Union Law. 

-Understand the function of EU law and its critical role in the implementation of harmonised (to the extent that this is possible) policies within the 28 member states. 

-Be aware of the institutions of the EU, 

-Comprehend the structure of EU, and the law-making process in the EU. 

-Realise that the European courts contribute to the EU law system by interpreting the rules, applying them and sometimes forming principles out of them.   

-Answer questions, such as why is it so difficult to achieve the political union between 28 (so far) member states. 

Module Description

The core modules of the course include:

oIntroduction: The European Union Law and its relationship with public international law. History of the EU. The first communities (European Coal and Steel Community, European Economic Community, European Atomic Energy Community). Establishment of the European Union. Treaty on the European Union and Treaty on the Functioning of the European Union after Lisbon Treaty.

oCustoms Union, Internal market, Economic and Monetary Union, Towards an Integration of the EU. The Single European Act, the Maastricht Treaty, the Treaty of Amsterdam, the Treaty of Lisbon.

oValues, objectives, fundamental principles of the Union. Charter of Fundamental Rights: dignity, freedom, democracy, equality, solidarity, justice. European Convention on Human Rights: the treaty of Lisbon permits EU to accede to it.

oNature of the EU law. Member States and citizens acquire rights under EU law. 

oSources of the EU law: Primary law and secondary law. International Treaties. Division of competencies within the EU. The principle of conferral. Principles of subsidiarity and proportionality. Four types of competencies: exclusive, shared, EU sets up arrangements within which EU countries must coordinate policy, EU can support, coordinate or supplement EU countries' actions.

oInstitutions of the EU. European Council. European Parliament. Council of the EU. European Commission. Court of Justice of the EU (and the General Court). European Central Bank.

oProducing rules within the EU. Regulations, Directives, Decisions, Recommendations, Opinions. Ordinary legislative procedure. Special legislative procedure. 

oHierarchy of the EU law: Primary legislation, International Agreements, General Principles, Secondary legislation.

oPrecedence of the EU law. The direct effect and the Immediate effect. 

oInternal market: free movement of goods, free movement of capital, free movement of persons, freedom of establishment and freedom to provide services. 

oThe EU has taken one step further in the process of integration: Economic and Monetary Union. Coordination of economic and fiscal policies, common monetary policy, common currency (euro).

oCommon Commercial Policy. EU agricultural policy.

oEU competition law. Cartels, abuse of dominant position of a firm. State aid. Granting exclusive rights. 

Assessment Methods and Criteria

Language of evaluation: Greek

 

80% Written examination at the end of the semester which consists of open-ended questions

 

20% Short exams at the end of the lectures  

Recommended or required Bibliography

  • R. Schutze, European Union Law, Cambridge University Press, 2015, Cambridge
  • A.D. Pliakos, The law of the EU, Athens, 2012 (in Greek)
  • N. Mussis, EU: law, economy, policy, Athens, 2013 (in Greek) 
  • Β.Α. Christianos, Introduction to the law of the EU, Athens, 2011 (in Greek)  

MARKETING

Module Description

Full Module Description:
Mode of Delivery: Lectures 
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The aim of the course is the understanding of the students the basic concepts and general principles of marketing and its importance in the operation and development of enterprises, and familiarization with all the processes and functions of marketing. In teaching, we will further develop the general principles of marketing peculiarities of financial services item which is relevant to the subject of the Department.

 

Upon successful completion of the course students will be able to:

• know the basic marketing concepts

• understand the marketing mix

• know and be able to apply marketing strategies

• understand the opportunities and threats for products and services

• understand consumer behavior

• know the specifics of financial services marketing 

Module Description

The core modules of the course include:

• Introduction to Marketing

• The strategic role of marketing

• Environmental Analysis

• Consumer Behavior

• Researches marketing

• Marketing Mixture

• Market segmentation

• Market targeting Judgment

• Pricing Decisions

• Distribution Decisions

• Promotion Decisions

• Cycle product life

• Marketing strategies based on the life stage of the product

• Implement business strategies and marketing strategies

• Use of new technologies in marketing - social media marketing

• Identification of financial services marketing 

Assessment Methods and Criteria

Final examination: 60%

Research Project: 40% 

Recommended or required Bibliography

(1)Armstrong, G. & Kotler, P. (2009). Introduction to Marketing. Athens (in Greek)

(2)Fahy, J. & Jobber, D. (2014). Principles of Marketing. Athens (in Greek) 

(3)Siomkos, 2013 Strategic Management, Athens (in Greek)

(4)Boyd, H., Walker, O. & Larese, Z.C. (2002). Marketing and Introduction to Business  Marketing, A. Athens (in Greek)

(5)Kotler, P. (1999). O Kotler about Marketing. Thessaloniki (in Greek)

(6)Tomaras, P. (2010). Banking Marketing. Athens (in Greek) 

4th Semester

MANAGERIAL ACCOUNTING

Module Description

Full Module Description:
Mode of Delivery: In-Class 
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The course aims to introduce students to the principles and the content, used by the Managerial Accounting as a management and decision-making tool. The achievement of this objective is sought through a targeted approach of tools that support it:

• Immediate and full costing

• Relation between Cost and Effect

• Budgets

• Standard Cost

• Costing and Pricing

• Table balanced scorecard 

Module Description

Meaning and Purpose of Managerial Accounting. The role of managerial accounting in decision making procedure in business.

 Full and direct costing. Contribution margin.

 Analysis of the relationship of activity, cost and effect. Analysis of Dead Point.

 General budget (meaning, utility, budgeting process).

 Techniques for  static and elastic budget.

Check based on budget

Standard cost (meaning and usability).

Conditions of implementation of a cost accounting system. Different kinds of standard Cost 

Standard cost for product unit and calculation process (standard cost of raw materials, direct labor and General Cost of production)

 Deviations from the standard cost (calculation and analysis).

Monitoring of deviations and their use in decision making procedure.

 Costing and Pricing.

 Table of balanced scorecard. 

Assessment Methods and Criteria

Examination at the end of the semester on the whole of the curriculum, including:

Questions with Short Answer, 

Problems solving

critical thinking 

Recommended or required Bibliography

  • Venieris, G. (2005) Managerial Accounting. Ioannides and Co Ltd.(in Greek)
  • Dimitras, A., Ballas, A. (2009). Management Accounting for Planning and Control. Athens: Gutenberg Publications.(in Greek)
  • Garrison R., Noreen E. (2005).Managerial Accounting. Klidarithmos Publications.(in Greek) 

TAX ACCOUNTING

Module Description

Full Module Description:
Mode of Delivery: In-Class Lectures 
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The aim of this course is to teach the provisions of the Hellenic Accounting Standards that are related to accounting records -bookkeeping and source documents.

Upon completion of the course students will be able:

1.to  apply the Hellenic accounting standards to entities and classify business entities by size; 

2.to describe accounting recordings of business transactions according to the  single- entry or  double-entry accounting system;

3.to select and use the appropriate source documents;

4.to clarify  electronic invoicing,  invoice authenticity, and determine reliability of the accounting system. 

Module Description

The 13 week syllabus includes the following thematic units:

1.Hellenic accounting and tax standards (Accounting Records- Chart of accounts- Corporate Law- L. 2190/1920, Tax Law- Direct and Indirect Taxation)

2.Introduction to accounting recording terms (accounting books and data) . Tax exemption. Application

3.Definition and classification (size) of business entities. Types of accounting books.

4.Single-entry accounting books (of revenues and expenses) -preparing three-month period  VAT returns.  

5.Double-entry accounting books (Journal Ledger etc.) –preparing one-month period VAT returns.

6.The accounting system  and basic accounting records 

7.Accounting books of branch companies and book informing

8.Consignment note. Applications

9.Invoices (simple and consolidated)

10.Receipts of goods and services

11.Tax mechanisms, cash registers, Special security tax provisions 

12.Electronic invoice and authenticity of it 

13.Assurance credentials, preservation of accounting records  

Assessment Methods and Criteria

Final written examination comprising  short-answer questions 

Recommended or required Bibliography

•Accounting International Study Group (1971): Accounting for corporate income taxes, AISG, USA

•Gardino, J. (1973): Accounting, Legal and tax aspects of corporate, Prentice Hall, N.J., USA

• McCarthy, C. (1977): The federal income tax: its sources and applications, Prentice Hall", N.J., USA

• Papadeas,P. (2015) Accounting Records,  VAT elements and Greek Accounting Standards. Athens  

LABOR LAW

Module Description

Full Module Description:
Mode of Delivery: Lectures 
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

 

The inclusion within the programme of studies of “Labour Law” constitutes a natural consequence of the development of the production relations in Greece and of the understanding that the active involvement of the modern-day citizen in the productive and administrative mechanisms requires basic knowledge of labour relations.

 

Moreover, the changes brought about by European legislation regarding the method of regulation between labour relations and capital constitute a major sociopolitical problem and touch upon substantial issues pertaining to the survival and security of the labour world as a whole. In this context, the close monitoring of said alterations is deemed as a necessary component and element of the teaching procedure. 

 

Thus, the main goal of the module is the identification of the main institutions and principles of Labour Law, both individual and collective, with a view of a holistic assessment of the subject matter in general, and the working relations in Greece in particular. 

 

Students upon successful completion of the module will be able to:

 

a.Become acquainted to the core principles and structures of Labour Law.

b.Apply labour legislation in practical subjects pertaining to their professional life, indicatively; drafting from an accountant or tax-consultant payroll charts, insurance contributions and work schedules.

c.Acquire the ability to understand the legal framework regarding relations within the entrepreneurial environment in which - as members of the Accounting and Finance community – shall be called upon to demonstrate their professional skills.

d.Are in a position to deal with basic subjects pertaining to the structure and application of collective labour relations, and in particular acquire the ability to process collective labour agreements.

e.They respect difference and multiculturalism.

f.They have learned how to show professional and ethical responsibility and sensitivity to gender issues. 

g.They are accustomed in adapting to new situations.   

h.They have gained the ability of decision-making in labour matters.  

Module Description

 

The core modules of the course include:

oOrigins – historical evolution – protective function – Labour Law sources – sources’ hierarchy – International Labour Organization – EU Labour Law – general principles of Labour Law

oIndividual employment contracts – the dependence aspect – distinction from other legal relationships – prerequisites regarding validity of the contract – void contract

oForms of dependent employment relationships – fixed-duration and permanent employment relationships – apprentice contracts – stand-by duties – labour lending – special employment contracts – minors – disabled – managing directors – foreign workers

oPersonal autonomy and labour relations – limitations regarding employment contracts – limitations regarding the content of the contract – limitations regarding termination of contract – flexible forms of work – temporary agency work, telecommuting, organization of working time – part-time arrangements

oObligations of the employee – obligation to work – place of work – working time – working hours – leave – liability of employee – fiduciary duty

oObligations of the employer – notion and distinctions of salary – salary content – offsetting – salary protection

oLegal structure of enterprises – notion of enterprise – managerial rights of employer – duty of care and welfare – unilateral harmful change of working terms – principle of equality – internal working rules – change of employer – collective redundancies

oSuspension and termination – suspension pursuant to law and pursuant to term of contract – termination of fixed-duration and permanent contracts – prerequisites regarding validity of termination – consequences of void termination – termination on the employer’s part

oScope of collective Labour Law – trade union freedoms – constitutional guarantees – trade unions – categories, operation and dissolution of unions – protection of trade unions

oRegulation of collective labour agreements – collective autonomy – notion of collective labour agreements – statutory and contractual terms – conclusion of agreements – typology – binding force – dispute resolution

oStrike and lock-out – notion of strike – prerequisites regarding lawfulness of strike – forms and types – exercise of the right – consequences of lawful strike – consequences of unlawful strike – consequences of lock-out 

Assessment Methods and Criteria

Language of evaluation: Greek

 

80% Written examination at the end of the semester which consists of open-ended questions including theoretical questions and problem solving covering the whole of the material covered during lectures.

 

20% Short exams at the end of the lectures  

Recommended or required Bibliography

 

1.Kazakos A. , Collective Labour Law, 3rd edition, Sakkoulas 2013

2.Koukiadis I. , Labour Law: Individual Labour Relations and the Law on Flexible Labour, 7th edition, Sakkoulas 2014

3.Koukiadis I. , Labour Law: Collective Labour Relations, Sakkoulas 2013

4.Levedis G. and Papadimitriou K. , Individual Labour Law, Deltio 2011

5.Lixouriotis I. , Individual Labour Relations, 4th edition, Nomiki Vivliothiki 2013

6.Mira P. and Mylonopoulos D. , Labour Relations: Institutions – Politics – Applications, Nomiki Vivliothiki 2014

FINANCIAL MANAGEMENT I

Module Description

Full Module Description:
Mode of Delivery: Face to Face 
Weekly Hours: Lectures and exercises, 2Th, 2Ex = 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

Upon successful completion of this course students will be able to: 

1) Measure risk and return and explain the trade-off between risk and return 

2) Calculate the value of various financial assets 

3) List the primary sources of capital and incorporate their cost when making investment 

decisions. 

4) Estimate project cash flows to distinguish between value-creating and value destroying 

investments 

5/. Estimate cash flows from a project, including operating, net working capital, and capital spending. 

6/. Estimate the required return on projects of differing risk and how to use the required return in evaluating investment decisions. 

7/. Apply the concepts of financial management to contemporary financial events. 

8/. Integrate student knowledge to estimate the cash flows from an investment project, calculate the appropriate discount rate, determine the value added from the project, and make a recommendation to accept or reject the project. Students will be able to communicate their decision using written and oral communications skills  

Module Description

1. Statistical tools necessary to financial management

2. Time value of money

3. Basic concepts of financial management and financial environment

4. Analysis of financial ratios

6. Analysis of cash flows

7. Cost of different types of funding (calculation of the weighted average cost of capital, WACC)

8. Capital investment analysis methods

9. Capital investment and risk 

10. Break-even analysis and operating leverage

11. Financial leverage

12. Capital structure

13. Dividend Policy  

Assessment Methods and Criteria

Written examination, which includes:

  • Multiple choice questions
  • Questions Quick Response,
  • Case study 

Recommended or required Bibliography

1.Βασιλείου, Δ., Ηρειώτης, Ν., (2008), Χρηματοοικονομική Διοίκηση Θεωρία και Πρακτική, Εκδ. Rossili

2.Brealey, R., Myers, S., Allen, F., Principles of Corporate Finance, McGraw Hill 

BUSINESS COMMUNICATIONS

Module Description

Full Module Description:
Mode of Delivery: Lectures,  distance learning methods 
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

 

Upon completion of the course students will be able to:

- Acquire in-depth knowledge of principles of oral and written communication

- Acquire in-depth knowledge of principles of business communication

- Comprehend the function of public relations and mass communication

- Comprehend the importance of communication when confronted by crisis

- Describe and distinguish the particularities of the various communication media

- Implement effective business messages by applying the appropriate media 

- Establish effective communication with entrepreneurs and executives of different cultural backgrounds

- Design a strategic communication plan within the business context 

Module Description

The core modules of the course include:

1.Concepts, content, approaches

2. History of communication. Communication as a social phenomenon

3. The interactive model of communication. Communication media. Interpersonal communication. 

4. Oral communication. Rhythm of speech, pauses, intensity, and voice tone. Influence techniques.

5. Written communication. Usage of words.

6. Body language. Intercultural communication.

7. Communication ethics, public opinion and mass media

8. Business communication. Selection and use of communication media

9. Formation of business messages. Business mission and vision.

10. Public relations

11. Interactive business communication. Business meetings.

12. Crisis handling. Risk evaluation. Business communication planning.

13.Future challenges. New technology and novel communication media. Changes in the composition of the public 

Assessment Methods and Criteria

Language of evaluation: Greek

 

80% Written examination at the end of the semester which includes:

-Multiple choice

-Questions on theory

-Critical thinking

 

20% Short exams at the end of the lectures  

Recommended or required Bibliography

Giannouleas M. (1998) Behavior and interpersonal communication. Athens: Ellinika Grammata (in Greek)

Billis L. (1999) Communication, public relations. Athens: Interbooks (in Greek)

Papalexandri Ν. & D. Lyberopoulos (2014) Public Relations. Athens: Benos (in Greek)

Fanariotis P. (2010) Business Communication. Athens: Stamoulis (in Greek)

Bovee C. & J. Thill (2014) Business communication essentials (6th ed.) Pearson.

Guffey E. & D. Loewy (2011) Business Communication – Process and Product. Mason, Southwestern Cencage Learning (7th ed.)

Himstreet, Baty & Lehman (2002) Business Communications. Athens: Ellin (in Greek)

Locke K. & D. Kinzler (2013) Business and administrative communication. McGraw-Hill Irwin (10th ed.)

O’ Rourke (2011) Business Communication – A case analysis approach. Pearson, Prentice- Hall (5th ed.)

Stuart R., Sarow M & L. Stuart (2008) Effective communication in contemporary business. Athens: Kritiki  (in Greek) 

PUBLIC FINANCE

Module Description

Full Module Description:
Mode of Delivery: Lectures 
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

Upon completion of the course, the students will be able to:

•understand the role of public sector,

•comprehend the intervention politics in economy

•analyze the problems the public sector faces during the crisis especially in the 20th century

Module Description

•The causes of state intervention in economy

•Social welfare, Public goods and external economies

•Policy instruments of decision making, Public goods choice theory

•Public enterprises

•Revenues, expenditure, public lending, public dept

•Multipliers

•Government budget

•Interest theory

•Interest effect

•Public expenditure

•Monetary and financial policy

•Social crisis and political opposition

•State crisis and social politics 

Assessment Methods and Criteria

Written examination: 100% in Greek  

Recommended or required Bibliography

•Papaelias Th. Θ  (2011) Lectures in Fiscal policy, Athens 

•Rosen H, Gayer T., (2009) Public Finance-eighth edition, McGraw Hill Companies

•Δαλαμάγκας Β (2003) Εισαγωγή στη δημόσια οικονομική, Κριτική

•Δράκος Γ (1998) Εισαγωγή στη δημόσια οικονομική, Σταμούλης 

PUBLIC ACCOUNTING

Module Description

Full Module Description:
Mode of Delivery: In-Class 
Weekly Hours: Lectures and Exercises, 2+2=4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The course aims to introduce students to the particularities presented by the Public Sector in relation to the application of double-entry bookkeeping. It aims, also, to be understandable by the students the content, purpose and weaknesses of the Public Accounting and to learn how to front these weaknesses with the parallel implementation of Industry Accounting Plans listed in the Public Sector. 

Module Description

1.Meaning and purpose of Public Accounting. Financial Statements for Public Accounting (budget, reports, balance sheet)

2.State budget, principles for budget and preparation. Public revenue and expenses.

Registry of commitments, executing of budget income and expenses.

3.Publicly accountable. Public procurement.

4.Annual Report and balance sheet of the state.

5.Control of public management, Auditors, General Accounting Office.

6.Accounting Standardization for Public Sector. 

7.Required adjustments to the Public Accounting for the adaptation in Accounting Standardization.

Accounting Bases (Cash, Accrued, Adjusted Cash Basis)

8.Transition Processes for Public Accounting in double-entry accounting system. The opening inventory.

Content and function of general accounts in the Public Sector.

9.Memo Accounts for Public Accounting

10.Material handling, monitoring current public entities, fixed assets. Collaboration: General Accounting and Public Accounting.

11.Determine results of operations and financial statements. 

Assessment Methods and Criteria

Examination at the end of the semester on the whole of the curriculum, including:

Questions with Short Answer, 

Laboratory work 

Recommended or required Bibliography

Karaylanis, S. (2005)  Financial Management of Legal Entities under Public Law- Application of the Double-entry System. Athens: Karanastasis Publications. (in Greek)

Karaylanis,S.(2002) Local Government Financial Management and Accounting. Athens: Karanastasis Publications. (in Greek)

Charts of Accounts for Legal Entities under Public Law, Local Government Organizations, Healthcare Units and Central Government. 

ACCOUNTING APPLICATIONS WITH COMPUTER

Module Description

Full Module Description:
Mode of Delivery: In-Lab 
Weekly Hours: Laboratory, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The course aims to introduce students to techniques, methods and practices of financial accounting information and commercial business management. 

Upon  successful completion of this course students will be able to:

• Understand the accounting information

•  Register the accounting events of the enterprise

•  Customize  accounting events

• Develop skills for the use of business and accounting management  programs

• Organize the accounting work in digital and non-digital environment 

Module Description

• Relationship between Commercial Management and General Accounting 

• Accounting Systems

• Specialized applications in classical accounting process and practice

• Demonstration and definition of management periods.

• Customization of commercial and accounting management program, detailed coding of stored Goods, Customers and Suppliers.

• Inventory (in volume and value)

• keeping accounting records in accordance with accounting rules science, business needs and the institutional framework (GAAP, Tax, Trade,           Labor and Insurance Law)

• Analysis of meaning and using of supporting documents

• Documents creation

• Entries of accounting events (purchases, sales, collections, payments, securities)

• Returns, discounts, cancellations of purchases and sales

• Specialized applications using PC for payroll

• Electronic submission of salary certificates and business fee 

Assessment Methods and Criteria

Examination at the end of the semester on the whole of the curriculum, including:

Questions with Short Answer (0-40%)

 Laboratory work (40-100%) 

Recommended or required Bibliography

• Στεφάνου Κ. (2013). Λογιστική & Εμπορική διαχείριση με χρήση Η/Υ. εκδόσεις Κ.Στεφάνου

5th Semester

MONEY & CAPITAL MARKETS

Module Description

Full Module Description:
Mode of Delivery: Face to Face 
Weekly Hours: Lectures and exercises, 2Th, 2Ex = 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

Upon successful completion of the course, students will be able to:

1/. Describe the structure and operation of major financial institutions and markets in the context of the international financial system, 

2/. Determine the nature of the financial services, 

3/. Explain key financial theories and practices, 

4/. Evaluate short and medium to longer term financial instruments

5/. Analyze financial issues in corporate and investment settings, 

6/. Synthesize information and formulate an appropriate problem solving strategy. 

7/. Solve problems using analytical tools.

Finally, students will be able to calculate and analyze return rates of various financial products and explain the factors that determine it.  

Module Description

oMoney - Introduction to the basic concepts

oMonetary aggregates

oMoney Supply

oFinancial System

              - Direct financing

              - Indirect funding

oInterest rate theory

oSupply and demand for borrowing funds

oPrimary financial instruments in the money market

oPrimary financial instruments on the capital market

oDerivatives 

oValuation methodologies

oSupervision of the financial system

 

 

Assessment Methods and Criteria

 oWritten examination 

oMultiple choice questions

oCase study

Recommended or required Bibliography

• Θωμαδάκης Σ. και Ξανθάκης Μ. (2011), ¨ Αγορές Χρήματος και Κεφαλαίου ¨

• Νούλας Α. (2006), ¨Αγορές Χρήματος και Κεφαλαίου¨

• Σπύρου Σ. (2003), ¨Αγορές Χρήματος και Κεφαλαίου¨

• Θάνος Γ., Κούλης Α. (2011) ¨Αγορές Χρήματος και Κεφαλαίου¨ 

AUDITING

Module Description

Full Module Description:
Mode of Delivery: In-Class Lectures
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The course focuses on the role of auditing in the modern economy as well as on various external/internal audit techniques. Also, topics discussed concern the audit profession, audit standards and practice in Greece, audit services provided and finally, auditors’ code of ethics.

 

Upon successful completion the student is expected to:

-Define the nature and importance of auditing 

-Comprehend the institutional framework concerning the audit profession both internationally and in Greece. 

-Distinguish the various audit services and related practices

-Design and apply an audit plan

Module Description

1.Introduction to auditing

2.History of auditing

3.Code of ethics

4.The audit profession

5.Internal audit

6.Audit acceptance 

7.Audit planning

8.Audit sampling

9.Audit standards

10.Audit documentation

11.Substantive tests  (Sales & purchases cycle)

12.Substantive tests  (year end)

13.The audit report 

Assessment Methods and Criteria

Final Written Examination: 80%

Case study preparation: 20% 

Recommended or required Bibliography

-Cantzos, C. “Auditing: Theory & Practice”. Stamoulis Publications. Athens

-Caramanis, C. “Modern Auditing”. OPA Publications, Athens 2008.

-Negakis, C., & Tahynakis, P. (2013). Contemporary issues of Auditing and internal Audit. Diplographia publishing, Athens

-Papastathis, P. (2014). Modern Internal Audit and its applications, Athens. 

INDIRECT TAX ACCOUNTING

Module Description

Full Module Description:
Mode of Delivery: In-Class Lectures 
Weekly Hours: Lectures and Workshops, 3 (2+1) 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

This course provides an overview of the basic structure of indirect taxes and covers key concepts in the field. At the end of this study unit, students will be able to  analyze indirect taxes, more specifically, the Value Added Tax (VAT).  

Upon completion of the course students will be able:

1. to describe the transaction types  which are related to VAT;

2. to know what transaction types are subjected  to VAT;

3. to indicate VAT application, differentiation  of application, and VAT compliance and attendance;

4. to relate  transaction amounts to VAT liability. 

Module Description

The 13 week syllabus includes the following thematic units:

•Scope of indirect taxation. 

•Inflows and outflows related to VAT. Imposition of tax and tax base. Delivery of goods and services. Tax rates . Periodic tax returns. Place of delivery of goods and services and its impact on VAT. 

•The method of tax credit. Inflows and outflows. Outflows: tax imposition, tax exemption, tax deduction

•Inflows: VAT on disbursements and expenses . Tax exemptions 

 

•VAT and accounting. Analysis of transactions and  recording of accounts on single or double –entry accounting books.

•VAT issues within EU and with other trade agreement countries. Intrastat. Listing.

 

•Chart of Accounts and VAT. Accounting entries for VAT transactions.

 

•Pro-rata (in proportion) VAT taxes. 

 

•VAT on fixed assets and five-year period arrangements. Accounting treatment.

 

•Categories of special VAT

 

•VAT due for private use and self-supply of goods and services.

 

•Reclaiming VAT. The case of agricultural workers.

 

•Τax liability and  taxable entities. Accounting treatment (simple  and trilateral transactions) 

Assessment Methods and Criteria

Final written examination consisting of two parts:

-Short-answer questions

-Problem solving tasks 

Recommended or required Bibliography

•Papadeas,P. (2015) Indirect Tax Accounting at National and European Level, Athens.(in Greek)

•Sgourinakis,N.& Michelinakis, B. (2014) Value Added Tax . Athens: Nomiki Bibliothiki. (in Greek)

•Floros,A. (2012): VAT from an accounting and practical  perspective. Athens: Synchroni Ekdotiki (in Greek) 

•Karayannis,I., Karayanni,A., Karayannis,D. (2015) VAT  Returns In Action. Thessaloniki. (in Greek) 

FINANCIAL/BANKING LAW

Module Description

Full Module Description:
Mode of Delivery: Lectures 
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

Upon completion of the course, students will be able to:

1.1. Understand the organisation and function of credit institutions and their activities

2.2. Comprehend the role of the Bank of Greece and the ECB in the eurosystem and the monetary policy  

3.3. Familiarise themselves with the banking supervision

4.4. Know of the bank deposits

5.4. Understand the granting of credits by banks, payment systems 

6.5. Define the documentary credits

7.6. Make distinction between factoring, forfeiting, leasing 

Module Description

The core modules of the course include:

Bank of Greece and monetary policy. 

Aims and competences. 

Bank Administration and Decision-Making Bodies. 

Credit Institutions: granting of credit, payment systems. 

Bank guarantees. 

Bill of exchange, check. 

Documentary credits. 

Factory, forfeiting, leasing. 

Private equity funds. 

Assessment Methods and Criteria

Language of evaluation: Greek

 

80% Written examination at the end of the semester which consists of open-ended questions

 

20% Short exams at the end of the lectures  

Recommended or required Bibliography

  • N. Rokas and Ch, Gortsos, Elements of Banking Law, Athnes, 2012 (in Greek) 
  • Sp. Psichomanis, Law of the Banking System, Athens, 2009 (in Greek) 

ACCOUNTING FOR SERVICE COMPANIES

Module Description

Full Module Description:
Mode of Delivery: Lectures 
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The course aims to discuss accounting issues related to service companies.  It provides students with essential skills in accounting practices,  as applied to service companies.

The course focuses on tourist enterprises and shipping companies.

Upon the successful completion of the course students will be able to

•explain the concepts and terms related to tourism and shipping enterprises

•implement ship acquisition procedures  

•estimate legal discrepancies as of  the various forms of shipping companies  

•analyze and make recordings from  Master’s account

•keep the main courante 

•treat special VAT topics of service companies

•keep books of service companies    

Module Description

 

1.Concepts (allotment, guarantee commitment, overbooking, under booking, tour operator, etc).  Time sharing contract, legislation and accounting recordings 

2.Capacity ratio; cost, income and earnings ratios. Local authority taxes , VAT on  all inclusive or full board services , reduced VAT rate , prorata

3.Main Courante and application examples

4.Purchase, construction, loans, subsidy, valuation of fixed  assets

5.Supplies, packaging materials . Raw materials. Inventory management , valuation, destruction

6.Customers and customers’ advance payments, account management, orders

7.Labor issues (seasonal employment, payroll calculation, special contacts)

8.Concepts: ships, categories of ships, legal provisions, units of measurement (net tonnage, gross tonnage, deadweight), shipping documents, classification society, freight agent, agent, insurer, charterers, P & I clubs, demurrage, dispatch, claims, average, towing, pilot.

9.Ship flag, registration procedures , legislation,  taxation under the Greek flag 

10.Legal  forms of shipping companies and in the Greek jurisdiction (L 959/79,  849/78,  2687/53,  89/67,  27/75,  3182/03)

11.Methods of ship acquisition , accounting recordings  during the construction period (ΜΟΑ, Bill of Sale)

12.Charter contracts, special terms of contracts and accounting treatment (voyage charter, time charter, bare boat charter),agents accounts and exchange rate variances , ship insurance, Clubs,  surveys, classification societies

13.Master’s General Account 

Assessment Methods and Criteria

Final & mid term  exam at the end of semester, including:

•Multiple choice questions or true / false questions

•Short  answer questions

•Problem solving 

Recommended or required Bibliography

• Lekarakou Κ., (2011),  «Hotel Accounting».

• Lekarakou Κ., Papaspyrou Α. (2014), «Shipping Accounting».

• Protopsaltis Ν.,(1999), « Accounting for Shipping enterprises», Stamoulis publishing

• Isaris D., (2014), «Tourist Accounting» 

SPECIAL TOPICS IN ACCOUNTING

Module Description

Full Module Description:
Mode of Delivery: In-Class
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

 

The course aims to introduce students to the financial accounting principles, in accordance with the Greek  Accounting Standards, and to apply  theoretical financial knowledge to practical applications. 

Students will also realize the role of uniformity in accounting practice and the consequent facilitation of procedures.   

Upon the successful completion of the course students will be able to

•Organize accounting recordings for asset acquisition and sale

•Deal with grants and donations 

•Record transactions of foreign currency

•Estimate the accounting information

•Evaluate accounting information and longitudinal data    

Module Description

1.Subsidized assets

2.Sale of fixed assets with different accounting and tax depreciations

3.Donation of assets

4.Packaging returnable and non-returnable packaging processes

5.Orders from abroad, advance payments

6.Property revaluation, surplus capitalization, surplus calculation, surplus taxation

7.Inventory deviation, devaluation of goods

8.Destruction and  donation of goods

9.Transactions in foreign currency. Cash valuation. Receipt , disbursement and valuation of short – term liabilities in foreign currency.

10.Credit liabilities or loans in foreign currency for fixed asset acquisition

11.Other long-term liabilities in foreign currency

12.Government subsidies. Financial assets

13.Branches. Financing  and operating leasing 

Assessment Methods and Criteria

Mid ream & final exam:

•Multiple choice questions or true / false questions

•Short  answer questions

•Problem solving 

Recommended or required Bibliography

Lekarakou A., (2014),  «Greek Accountig Standars»  

•Sgourinakis N., (2010), «Greek Gaap», Publications Economic Library

•Alifadis G., (2010), «Accounting Exercises for Business Executives», Pamisos Publications

•Batsinilas E.- Patatoukas K.,(2010), «Modern Accounting», Publications Stamoulis SA 

ACCOUNTING INFORMATION SYSTEMS

Module Description

Full Module Description:
Mode of Delivery: In-Lab 
Weekly Hours: Laboratory, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The course aims to introduce students in Accounting Information Systems, in process of achieving business goals through the competitive business environment. Through course content, the students have to use the already acquired knowledge of Accounting science, to develop skills using Accounting Information Systems (ERP), in order to improve the accounting planning and control in modern enterprises. 

Module Description

•Meaning and advantages of Accounting Information Systems in business area. Integrated Accounting Information Systems. Computerized support for single entry accounting. Customizing for creation of businesses and years. Comparative presentation and evaluation of accounting information from single entry and double-entry books. 

•Create, change and delete columns of books, accounts and records that cover the daily operations of the accounting department.

Customizing for business creation and years that keeps double-entry accounting books.

Create, change and delete of accounts according to Greek GAAP.

Computerized support of double-entry accounting books using accounting packages E.R.P.

Specialized applications using computer  for fixed assets with recording in Fixed Asset Register.

Cash and bank accounts audit 

•Movement Audit. Balances. Monitoring general and analytic accounts.

Writing and printing calendars and statements for KEΠΥΟ

•Write and print of financial statements in accordance with GAAP

 VAT monthly clearing account.  Periodical statement for VAT

 Closing of Accounting Books

Applications for Financial Analysis with computer.  Presentation, processing and analysis of ratios 

Assessment Methods and Criteria

Examination at the end of the semester on the whole of the curriculum, including:

Questions with Short Answer, 

Laboratory work 

Recommended or required Bibliography

•Stefanou, K. (2013)Computer Assisted Accounting and Business Management. Stefanou Publications. (in Greek)

•Karageorgos. Th., Petrides,A. (2006) Computerized Accounting – Theory and Practice. Germanou Publications. (in Greek)

•Ginoglou,D.,  Tachinakis, P.,  Protogeros,N. Accounting Information systems-Computerized Accounting.  Rosili Publications (in Greek) 

6th Semester

FINANCIAL STATEMENT ANALYSIS

Module Description

Full Module Description:
Mode of Delivery: In-Class Lectures 
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The course focuses on the use, analysis and interpretation of accounting information disclosed in the financial statements in order to assist company evaluation and decision making related to resource allocation. Also, it deals with estimates on the value of the firm and its prospects for long-term survival.

 

Upon successful completion the student is expected to:

-Comprehend the structure of financial statements

-Interpret financial information disclosed in the financial statements

-Perform financial analysis with the use of various analytical techniques

-Compute and assess financial ratios

-evaluate managerial performance and predict corporate solvency or failure

-Compare financial information among similar firms and sectors of the economy

-Assist resource allocation decision - making  

Module Description

1. Introduction to Financial Statement Analysis 

2. Fundamental Financial Statements & financial reporting

3. Technical Analysis, Cross sectional analysis & trend analysis.

4. Working capital reporting & management

5. Profitability Analysis

6. Activity ratios

7. Short-term Liquidity analysis

8. Cash Flow Statement reporting

9. Cash Flow Statement analysis

10. Capital Structure ratios

11. Investor ratios 

12. Business Valuation and Dividend policy

13. Case studies 

Assessment Methods and Criteria

Final Written Examination: 80%

Case study preparation: 20% 

Recommended or required Bibliography

•Gikas, D. C., Papadaki Α. Ι. & Siougle, G. (2010). Business Analysis & Valuation. Athens: Benos Publications.

•Κantzos, Κ. (2002). Financial Statement Analysis. Athens: INTERBOOKS Pubications.

•Batsinilas, Ε. G. και Patatoukas, C. P. (2012). Modern. Athens: Stamoulis Publications. 

•Νiarkos, Ν. (2004). Financial Analysis of Accounting Statement. Athens: Stamoulis Publications.

•Papadeas, P. & Sykianakis, N. (2014). Financial Statement Analysis. 

PORTFOLIO & RISK MANAGEMENT

Module Description

Full Module Description:
Mode of Delivery: In-Class Lectures 
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The course focuses on issues and techniques of portfolio management and risk management, in order to assist investors formulating an optimum portfolio according to their risk profile. 

Upon successful completion the student is expected to:

-Comprehend the nature and function of capital market and the world economy.

-Apply modern financial instruments

-Manage financial risk

-Valuate bonds and stocks

-Suggest investment strategies

-Appraise financial information concerning alternative financial products

-Assist resource allocation decision - making  

Module Description

1.Introduction

2.Bonds valuation

3.Stock valuation

4.Portfolio and capital market theory

5.Managing investors profile

6.Managing resources allocation

7.Market efficiency

8.Portfolio formulation and management

9.Mutual funds

10.Risk management

11.Derivatives

12.Risk and return assessment

13.Case studies 

Assessment Methods and Criteria

Final Written Examination: 80%

Case study preparation: 20% 

Recommended or required Bibliography

-Kiohos, P., Papanikolaou, G., &. Kiohos, A. (2003). Portfolio & Risk Management. Athens: Modern Publishing. 

-Papadamou, S. (2009). Portofolio Management: A modern Approach. Athens: Gutenberg Publishing.

-Vassiliou, D. & Iriotis, Ν. (2009). Portfolio Management. Athens: Rosili Publications. 

BUSINESS ENGLISH

Module Description

Full Module Description:
Mode of Delivery:

In-class lecturing                                                                                

Multimedia lab  

Weekly Hours: Lectures, 4
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The aim of this course is to provide students with essential reading and writing skills in Business English that will enable them to function effectively in a variety of academic and professional settings. 

Upon successful completion of this course students should be able to: 

•read efficiently textbooks, reference material and other sources written in English; 

•use key terms and expressions in their subject area;

•decode and reproduce academic texts from English to Greek and Greek to English;

• write academic essays, that  contain a clear thesis, unified coherent paragraphs and relevant supporting details, supported by assigned                  readings with proper citation; 

•speak English fluently in a business environment. 

Module Description

     The syllabus includes:

   Academic Readings

•Economics and the Business Environment

•Types and Legal Forms of Business Organizations

•Accounting Defined

•Employment Opportunities in Accounting

•Accounting Principles

•The Accounting Cycle

•Financial Statements

•Financial Ratios

•Budgeting

•Sources of Capital

•Money and Banking

•Fiscal Policy and Taxation

•Business in the Global Environment

 

Writing Skills  

 

•Structuring  and organizing expository texts

•Structuring an argument

•Methods of paragraph development (example, cause and effect, process analysis, comparison and contrast, classification) 

•Describing factual information presented in graphical form  

•Writing abstracts and summaries 

Assessment Methods and Criteria

Language of Exams: English

I. Final Examination (80%)                                                          

Questions on text comprehension, terminology, and use of English (based on the material discussed in class)

Task types: 

-Multiple choice questions or true/false questions

- Cloze test

- Short answers 

-Summary

- Translation

-Paragraph writing

 

II.  Assignment (optional-20%)                                                  

PowerPoint presentation and script on a topic approved by the instructor, related to economics, accounting, and management 

 

 

Recommended or required Bibliography

Koutsoyanni, E. (2013) Business and Money Matters in English. Athens: Synchroni Ekdotiki

Koutsoyanni, E. (2008) Writing Skills for Academic and Professional Purposes. Course notes.  

Koutsoyanni, E. (2013) A Guide to English Grammar and Usage. Course notes. 

Selected material from various sources(textbooks, newspaper articles, journals, brochures, advertisements, etc.)    

INCOME TAXATION

Module Description

Full Module Description:
Mode of Delivery: In-Class 
Weekly Hours: Lectures and Exercises, 3 + 1 = 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

 

The course aims to develop the issues related to income taxation (personal and corporate), in accordance with the legislative provisions. Ii also aims to introduce students to the methodology of estimating and calculating accounting information and tax liability. 

Upon the successful completion of the course students will be able to

•Distinguish sources of income

•Distinguish between deductible and non deductible expenses 

•Apply the tax code provisions 

•Calculate tax for natural and legal persons 

•Complete printed matter tax declarations 

Module Description

 

1.Introduction, concepts, objectives of  taxation, permanent residency , taxable income

2.Employment income and pension income, tax deductions for general expenses, medical expenses, donations.

3.Business activity income, benefits in kind, tax in advance, tax withholding, tax-equivalent yield, tax deductible and non deductible business expenses

4.Tax depreciation, provision for doubtful debt, tax reform results, completing and submitting tax returns

5.Capital income (dividends, interest, entitlements to be collected ), real estate, tax rates, surplus income tax,(real property and securities transfer tax)

6.Indirect control techniques

7.Tax liability. Tax exemptions for legal entities,  profits from corporate activity

8.Deductible and non deductible business expenses

9.Intercompany dividends, intercompany transactions

10.Tax rates,  taxation of sole proprietorships and general partners 

11.Corporate taxation (capital companies, Societe Anonyme etc. ) Taxation of cooperative corporations

12.Withholding tax, retention tax, tax in advance, tax reform results. Tax return completion and submission 

Assessment Methods and Criteria

Final & mid term  exam at the end of semester, including:

•Multiple choice questions or true / false questions

•Short  answer questions

•Problem solving 

Recommended or required Bibliography

•Sgourinakis N., Michelinakis B., (2014),  «Income Tax Code», Publications Economic Library

•Floros A., (2010), «Tax Accounting», Publishing Modern Publishing Ltd

•Kopsiaftis A., (2015), «Income Tax Analysis of Physical and Legal Entities»,   EU Financial Publications

•Kaounis D., (2014), «Income tax», Version of the same

•Koromilas G., (2014), «Income Tax Code», Publications Tax Advisors

•Athanasakis B., Koukoutsis G., (2015), «Income Tax Code», Publications Law Library

•Stamatopoulos D., Karavokiris A., (2014), «Income Tax Code» 

BUSINESS ETHICS & CORPORATE GOVERNANCE

Module Description

Full Module Description:
Mode of Delivery: Lectures 
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

Upon completion of the course, students will be able to:

1. explore the way business ethics and culture are defined and the way social responsibility is formulated within a company;

2. understand that the companies, under the social responsibility duty, have to protect the lawful interests of shareholders, employees, customers, and show respect to the environment, especially when it is affected by the company’s activities and the society;

3. familiarize themselves with the reasons behind business ethics and deontology;

4. be aware of the principles and the rules of corporate governance. 

Module Description

The core modules of the course include:

Main elements of philosophy and ethics. 

The corporate governance as a system of principles upon which the company should be based in order to secure the lawful interests of the persons who are related to it. 

Aims of corporate governance: transparency in communication with the company’s shareholders; Keeping the shareholders continuously informed; fraud prevention.

Corporate Governance includes Social Responsibility: employees, environment, culture, society. 

Significance of the Codes of Ethics and Deontology in corporations. 

Enhancing the recognition and reputation of the company.  

Assessment Methods and Criteria

Language of evaluation: Greek

 

80% Written examination at the end of the semester which consists of open-ended questions

 

20% Short exams at the end of the lectures  

Recommended or required Bibliography

•V. Dribeta, Corporate Governance, Athens, 2011 (in Greek) 

•A. Danos, Business Deontology and Practice, Athens, 2015 (in Greek) 

•K. Kantjos, Accounting Deontology, Athens, 2011 (in Greek)  

BANK FINANCIAL MANAGEMENT

Module Description

Full Module Description:
Mode of Delivery: Face to Face 
Weekly Hours: Lectures and exercises, 2Th, 2Ex = 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The main purpose of the course is to introduce students to some basic elements of bank financial management. The course structure includes: bank accounts (bank's balance sheet, bank's income statement), the risks facing bank financial managers, performance analysis using financial ratios, interest rate risk management.

Upon successful completion of the course the student will be able to 

1/. Identify the functions performed by credit institutions in the financial system, 

2/. Analyze the main mechanisms of credit risk transfer developed by banks

3/. Describe the nature of financial management in "a basic retail bank".

4/. Identify the risks facing bank financial managers

5/. Explain the need to adapt risk management procedures to an increasingly international financial system

6/. Analyze the relationship between bank performance and capital adequacy 

7/. Synthesize information and formulate an appropriate problem solving strategy.  

Module Description

oBasic concepts - terms of banking financial management,

oAnalysis of bank's effectiveness,

oBank risk management,

oLiabilities and Liquidity Management 

oConcepts of liquidity and solvency

oInterest rate risk management- (GAP analysis, duration analysis, Interest Rate Risk Management) 

oLiquidity risk management (internal and external sources of liquidity, calculation of bank liquidity, relationship analysis between liquidity and profitability).

Assessment Methods and Criteria

oWritten examination  (80%)

oMultiple choice questions

oCase study (20%) 

Recommended or required Bibliography

1. Μελάς, Κ., (2009), Εισαγωγή στην τραπεζική χρηματοοικονομική, Εξάντας Εκδοτική

2. Ντόκας, Ι., Χριστόπουλος, Α.,  (2013), Θέματα τραπεζικής και χρηματοοικονομικής θεωρίας, Κριτική 

ECONOMETRICS

Module Description

Full Module Description:
Mode of Delivery: Lectures  
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

Upon  the completion of this course the students will:

•Have comprehended the basic concepts and assumptions of linear model.

•Have understood the control and extensions of linear model.

•Be able to study the infringement in the assumptions of the model.

•Enable them to examine lag time models.

•Have practiced in equation systems.

•Be able to obtain introductory knowledge of time series analysis.

•Be able to estimate and forecast financial time series models.   

Module Description

Linear model: basic concepts, assumptions, estimators and their properties

Control and extensions of linear models

Infringement of the linear model assumptions (Heteroscedasticity, autocorrelation etc)

Lag time models

Equation systems: Basic concepts, identification, estimation methods (with limited or integrated information)

Introduction to time series analysis

Estimation and forecast of financial time series models 

Assessment Methods and Criteria

Written examination: 100% in Greek  

Recommended or required Bibliography

•Johnston J – Dinardo J (2005) Οικονομετρικές Μέθοδοι, εκδόσεις Κλειδάριθμος 

•Wooldridge J (2011) Εισαγωγή στην οικονομετρία, εκδόσεις Παπαζήση

•Τσάβαλης Η (2008) Οικονομετρία, εκδόσεις ΟΠΑ

•Τσιώνας Ε (2010), Εφαρμοσμένη οικονομετρία, εκδόσεις ΟΠΑ

•Θαλασσινός Ε (1992), Οικονομετρία – Ανάλυση απλής παλινδρόμησης, εδόσεις Σταμούλη

•Jarret J (1993), Μέθοδοι προβλέψεων για οικονομικές – επιχειρηματικές αποφάσεις, 2002 Guttenberg

• Ζαχαροπούλου Χ, Στατιστική: Μέθοδοι – Εφαρμογές, Παλινδρόμηση και Συσχέτιση Τόμος Β, εκδόσεις Σοφία

•Κιντής Α (1994), Στατιστικές και οικονομετρικές μέθοδοι, Guttenberg

•Watsham TJ, Parramore K (1997), Quantitative methods in Finance, Thomson

Benninga S (1997), Financial Modelling, MIT Press    

CONSOLIDATED FINANCIAL STATEMENTS

Module Description

Full Module Description:
Mode of Delivery: In-Class Lectures 
Weekly Hours: Lectures, 3 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The course focuses on accounting aspects and treatment related to business combinations and group of companies.

 

Upon successful completion the student is expected to:

-Comprehend the nature and structure of consolidated financial statements

-Valuate investments and securities

-Distinguish mergers from acquisition and the accounting treatment suitable for each case

-Draw consolidation accounting entries

-Compile consolidated financial statements

-Perform intercompany transactions  

Module Description

1.Introduction

2.Business combinations

3.Accounting for group of companies

4.Accounting for investments and securities

5.Mergers and acquisitions

6.Accounting treatment for Mergers and acquisitions

7.Basic consolidated financial statements

8.Consolidation under IAS

9.Consolidation under GAS

10.Goodwill

11.Minority rights

12.Intercompany accounts and transactions

13.Accounting for subsidiaries 

Assessment Methods and Criteria

Final Written Examination: 80%

Interim Examination : 20% 

Recommended or required Bibliography

-Alifantis, G. (2015), Consolidated Financial Statements, Diplographia publishing, Athens.

-Cantzos, C. Consolidated Financial Statements, Fedimos publishing, Athens.

-Ginoglou, & Tahynakis, P., Consolidated Financial Statements, Rossili publishing.

-Hevas, D., Accounting for business combinations. Athens: Benos Publications. 

BANK ACCOUNTING

Module Description

Full Module Description:
Mode of Delivery: In-Class Lectures 
Weekly Hours: Lectures and Workshops, 3(2+1) 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The aim of this course is to provide students with skills that will enable them to apply Financial Accounting knowledge to banking sector activities, in accordance with the chart of accounts for banks. Upon completion of the course students will be able:

1.to distinguish between active, passive and transfer banking activities;

2.to make recordings of accounting events in accordance with the chart of accounts for the banking sector;

3.to understand the banking operations of derivatives;

4.to analyze bank financial statements and compute financial ratios. 

Module Description

The 13 week syllabus includes the following thematic units:

1.Introduction to banking terms. The Chart of Accounts for the Banking Sector in comparison to the Hellenic General Chart of Accounts. 

2.Loans. Bill of exchange discounting. Loans in arrears   

3.Secured by bill of lading loans

4.Secured by inventory loans

5.Secured by bills of exchange loans. Factoring

6.Leasing. Financial operation and accounting depiction

7.Sight deposits, savings deposits, and fixed-time deposits

8.Other types of deposit accounts, Bonds, Promissory notes

9.Exchange: Granting, deposits, and exchange rate difference

10.Profit calculation and income taxation of banks

11.Bank financial statements and ratio analysis

12.Categories of derivative accounts  (Futures & Options in FTSE/XAA-20-40-Hedging) 

13.Financial tools 

Assessment Methods and Criteria

Final written examination comprising

problem solving tasks 

Recommended or required Bibliography

 •Baye M. and Jansen D. (1995)"Money, Banking and Financial Markets", Houghton Mifflin Co. 

•Brown C., Mallet D., Taylor M. (1993) "Banks", London. 

•Cance D. (1995): "Introduction to Options and Futures", Dryden Press, Florida. 

•Ernst & Young (1993): "International Bank accounting", Vol. 1,2,3rd ed. 

•Hempel G. and Simonson D. (1999): "Bank Management", John Wiley % Sons, Inc. New York. 

•Papadeas,P.(2011) Banking activities and derivatives in accordance with the  banking sector chart of accounts,  4th ed.,Athens.

7th Semester

INTERNATIONAL ACCOUNTING & FINANCIAL STANDARDS

Module Description

Full Module Description:
Mode of Delivery: Face to Face 
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The course aims to gain the students specialized knowledge in international accounting standardization. To comprehend the International Accounting Standards and the International Financial Reporting Standards (IAS & IFRS) and their application to the entities. To be able to implement them in the process of preparation and presentation of financial statements of companies, under the laws and regulations.

 

Upon the successful completion of this course  student will be able to:

•  prepare and present the Financial Statements, both interim and annual, in accordance with the requirements of IAS and IFRS  .

• identify and evaluate  financial information of the entities in accordance with the IAS and IFRS

• identify revenues, expenses and the comprehensive  income of the business that applies the IAS and IFRS

• accounting and control and determine the impairment of the business elements value

• Evaluate, accounting and control the current and non-current assets. 

Module Description

•Introduction to international accounting standardization. I.A.S / I.F.R.S. & US G.A.A.P

•Accounting Standard – setting bodies. Framework for the Preparation and Presentation of Financial Statements.

•The Financial Statements under IAS. Presentation of Financial Statements and Cash Flows

•Interim   Financial Reporting

•Identification, measurement and accounting manipulation of Assets. Tangible Assets and Non –current Assets held for sale

• Investment Property

•Intangible Assets. Leases

•Impairment of Assets

•Inventories. Fair value

•Accounting for Government Grants. Borrowing Costs

•Provisions. Income

•Employee benefits. Income taxes

•Business Combinations and Consolidated Financial Statements 

Assessment Methods and Criteria

Written examination at the end of the semester on the whole of the curriculum, including:

Questions with Short Answer 

Problems solving (80-100%)

Individual project (0-20%) 

Recommended or required Bibliography

  • Grant Thornton (2009) «Διεθνή Πρότυπα Χρηματοοικονομικής Αναφοράς I.F.R.S Αναλυτική Παρουσίαση» (Α΄,Β΄&Γ΄τόμος) Γ΄έκδοση Grant Thornton- Αθήνα
  • Βλάχος Χρίστος-Λουκάς Λουκά (2009) «Διεθνή Λογιστικά Πρότυπα » Α΄και Β΄τόμος Εκδόσεις Παπαζήση – Αθήνα
  • Γκίκας, Δ., Παπαδάκη, Α. (2012). Χρηματοοικονομική Λογιστική, International Financial Reporting Standards. Εκδόσεις: Μπένου. 
  • Μπατσινίλας Ε, Πατατούκας Κ., (2012) «Σύγχρονη Λογιστική σύμφωνα με τα Ελληνικά Λογιστικά Πρότυπα και με αναφορά κατά θέμα στα Διεθνή Λογιστικά Πρότυπα» Τόμος Α΄, Β΄.  Έκδοση 2η ,Εκδόσεις Αθ.Σταμούλη
  • Ντζανάτος Δημήτρης (2008) «Διεθνή Λογιστικά Πρότυπα με απλά λόγια και οι διαφορές τους από τα Ελληνικά» εκδόσεις Καστανιώτη- Αθήνα
  • Ντζανάτος Δημήτρης (2010) «Δημιουργία των σημειώσεων (Νotes) των οικονομικών καταστάσεων και έλεγχος της πληρότητάς τους» Τόμος Α΄και Β΄ εκδόσεις Καστανιώτη- Αθήνα
  • Πρωτοψάλτης Νικόλαος (2009) «Παραδείγματα εφαρμογής Διεθνή Λογιστικά Πρότυπα» (2 τόμοι) εκδόσεις Αθ.Σταμούλης 

INTRODUCTION TO RESEARCH METHODOLOGY

Module Description

Full Module Description:
Mode of Delivery: Lectures: The module is taught in two 2-hour lectures per week over a period of 13 weeks. 
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

 

This course will provide an opportunity for participants to establish or advance their understanding of research, with special emphasis on the fields of finance and accounting. Upon completion of the course, students will be able to:

 

1.Comprehend and use research terminology.

2.Understand the process of choosing and developing a research topic.

3.Compare and contrast the characteristics of different research questions and possible methodologies.

4.Describe qualitative and quantitative approaches to research.

5.Examine and analyze the strengths and limitations of various data collection techniques.

6.Understand how data are to be analyzed.

7.Develop a questionnaire.

8.Identify the components of a literature review process.

9.Retrieve information in a library or through on-line sources.

10.Critically analyze, evaluate and use published research, in keeping with academic integrity.

11. Report research findings.

12.Be aware of the ethical principles of research and approval processes. 

Module Description

 

1. Introduction to research (philosophical underpinnings - definitions and terminology: theories, concepts, variables, hypotheses)

2. Exploration of scientific approaches to social issues and problems

3. Ethical issues in research - Validity, reliability and objectivity

4. Pure and applied research

5. The process of social research

6. Primary and secondary sources

7. Research design: choosing and developing a research topic

8. Overview of qualitative and quantitative research methodology across the disciplines, with special emphasis placed on the fields of Finance and Accounting

9. Sampling methods – Basic data collection techniques

10. Developing a questionnaire

11. Approaches to data processing, analysis and interpretation

12. Presenting and using research findings 

Assessment Methods and Criteria

Written examination: (80%) in Greek

Open-ended questions

1:30-hour exam, during the winter examination period

Report: 20%

Submission and public presentation of a report on a specific topic in a field of Economics and, more specifically, in Finance or Accounting. 

Recommended or required Bibliography

1.Babbie E. (2011), Introduction to social research – 5th Edition, Wadsworth, Cengage Learning

2.Dimitriadi, Z. (2000), Business research methods, Interbooks (in Greek)

3.Frangos Chr. (2004), Market research methods, Interbooms (in Greek)

4.Sahini Kardasi A. (2004), Research methods, Beta Publishing (in Greek)

5.Siomkos G. And Mavros D. (2008), Market research (in Greek)

6.Lecture notes, annually revised (in Greek). 

FINANCIAL MANAGEMENT II

Module Description

Full Module Description:
Mode of Delivery: In-Class Lectures 
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The course emphases further on Business Finance theory and applications, covering topics such as cash planning & management, working capital accounts management, and alternative financing instruments.

Upon successful completion the student is expected to:

•Define company cash requirements and design a cash plan

•Perform techniques for working capital management 

•Distinguish, evaluate and select appropriate financing policies and instruments

Assess financial structure and predict corporate failure 

Module Description

1.Cash planning

2.Future Financial Statements

3.Financial Equilibrium

4.Working capital management

5.Cash management

6.Short term investments

7.Inventory policy

8.Accounts receivables policy and management

9.Leasing

10.Venture Capital

11.Factoring & Forfeiting

12.Mergers & Acquisitions

13.Corporate failure prediction 

Assessment Methods and Criteria

Final Written Examination: 80%

Case study preparation: 20% 

Recommended or required Bibliography

•- Brealey, R. & Myers, S.. Principles of Corporate Finance. McGraw Hill.

- Van Horne J.. Financial Management and Policy. Prentice Hall, 5 th edition.

Greek

- Drakos, A. & Karathanassis, (2010). Business Financial Management. Athens: Benos Publishing.

- Kiohos, P. & Panagou, V. (2015). Financial Management. Athens: Kioulou Publications.

- Vassileiou, D. & Iriatis, N. (2008). Financial Management: Theory & Practice. Rossili Publishing. 

BUSINESS STRATEGY & POLICY

Module Description

Full Module Description:
Mode of Delivery: Face to Face 
Weekly Hours: Lectures and exercises, 2Th, 2Ex = 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The main aim of the course is the consolidation of the knowledge acquired by students during their studies about  business and its environment.

Specifically, during the course students will understand the necessity of business strategy and the role it plays in the complex and rapidly changing business environment. They acquire knowledge of the basic concepts and methods used in strategy formulation and implementation tools to ensure competitive positioning in the market (development of competitive advantage).

Upon successful completion of the course the student will be able to: 

1/. describe the factors of the macro- and micro-environment of a business, 

2/. explain and analyze basic forces that determine the competitiveness of industry, 

3/. distinguish basic types of strategies and analyze their characteristics. 

4/. generate effective solutions to problems of organizational performance

5/. independently assess and/or predict business performance based on the detailed analysis 

of a specific problem, case, or company and

6/. use methodologies to assess a company's strategic choices. 

7/.evaluate organizational strategies, structures and strategy implementation 

Module Description

oEnvironmental analysis

oInternal analysis

oCorporate mission and vision

oCompetitive strategies

oDirections of strategic development

oInternationalization

oEvaluation and implementation of Alternative Strategies 

Assessment Methods and Criteria

Written examination, which includes:

  • Multiple choice questions
  • Questions Quick Response,
  • Case study 

Recommended or required Bibliography

1.Thompson, S. (2014), Σχεδιασμός και Υλοποίηση Επιχειρησιακής Στρατηγικής, Εκδ. Utopia

2.Παπαδάκης Β. (2012), ¨Στρατηγική των Επιχειρήσεων: Ελληνική και Διεθνής Εμπειρία, Τόμος Α΄¨ Εκδόσεις ΜΠΕΝΟΥ, Αθήνα.

3.Μιχαλόπουλος Μ., Γρηγορούδης Ε. και Ζοπουνίδης Κ. (2007), ¨ Στρατηγική των Επιχειρήσεων ¨, Εκδόσεις ΚΛΕΙΔΑΡΙΘΜΟΣ, Αθήνα.

Γεωργόπουλος Ν. (2010), ¨Στρατηγικό Μάνατζμεντ¨, Εκδόσεις  ΜΠΕΝΟΥ, Αθήνα.

ENGLISH FOR BUSINESS COMMUNICATION

Module Description

Full Module Description:
Mode of Delivery: In-Class Lectures 
Weekly Hours: Lectures, 4
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

The aim of this course is to develop students’ communication skills in the English language that will enable them to function effectively in a business environment. The course offers a practical approach to corporate communication that includes training in the principles and key elements of  business writing and the effective delivery of oral presentations. The course content focuses on selected written and oral forms of communication related to topics and issues critical to students of Business Studies.

Upon successful completion of this course, students should be able to 

•write effective and concise letters and memos employing appropriate business format;

•prepare informal and formal reports that include analysis and offer recommendations;

•participate in meetings and conduct proper techniques in telephone usage;

•summarise  personal achievements and skills in appropriate formats for future employers or academic institutions;

•perform  effectively  interviews  

•prepare and deliver an oral presentation utilizing electronic software;

•realize the impact of language usage on applying business etiquette to a variety of professional situations; 

•recognize the importance of  cultural  differences and how they affect communication in a business environment.   

Module Description

The syllabus includes:

 

Business communication  skills :

 

•Business letters: Format, Style and Content

•Letters of Inquiry, Quotations and Offers

•Orders, Order acknowledgements 

•Sales promotion letters

•Banking and Credit letters  

•Memoranda, Telephone conversations and E-mails

•Business meetings

•Business reports (dealing with numbers, interpreting graphics)

•Questionnaire compilation

•Business presentations

 

Career skills

•Job adverts and Job descriptions

•Job interviews

•Letters of application, Cover  letters and CV writing 

Assessment Methods and Criteria

Language of exams: English

I.Final Exam (80% of the grade) consisting of two parts:

oPart A (40 points): Questions on English grammar and usage

oPart B (40 points): Business writing task 

II. PowerPoint presentation and script on a  business topic approved by the instructor (20% of the grade) 

Recommended or required Bibliography

  • Diamantis, G. (2013) English for Business Communication. Athens: Fedimos Publications.  
  • Chiotis-Lesowitch, I. (2008) International Commercial Correspondence. Athens: P.I. Publishing.
  • Comford, J., Revell, R. & Scott, Ch. (2007) Business Reports in English. U.K. Cambridge University Press.
  • Koutsoyanni, E. (2015) Selected Elements of Written and Oral Communication. Course notes. [Online] Available at: http://moodle.teipir.gr/course/info.php?id=140

ENTREPRENEURSHIP

Module Description

Full Module Description:
Mode of Delivery: Lectures,  distance learning methods  
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

 After the completion of the course students will be able to:

-Understand the importance of entrepreneurship as a tool for development, the basic principles of entrepreneurship, the concept and basic principles of innovation

-Describe and distinguish the typologies of entrepreneurship, the financial sources for startups, the modes of business networking

-Design business plans

-Develop capabilities and skills necessary to  assume entrepreneurial activity  

-Implement theoretical knowledge acquired by designing a small virtual enterprise  

Module Description

The core modules of the course include:

1. Entrepreneurship: Content, definitions, theoretical approaches 

2. Personality traits of the entrepreneur, motivation, and demographics. Similarities and differences between entrepreneurs and managers. Intrapreneurship

3. Entrepreneurial Intention. Επίδοξοι Επιχειρηματίες. Global Entrepreneurship Monitor (GEM). Early- stage entrepreneurial activity and established entrepreneurship. Opportunity and necessity entrepreneurship. Economic crisis & business activity

4. Implementation of business idea.   Business Plan 

5. Startups strategy. Analysis of market and competition.

6. Finance & accounting program of startups. Marketing program of startups.

7. Small business

8. Family business

9. Alternative forms of small business. Self-employment. Teleworking. Homepreneurship. 

10. Youth entrepreneurship. Female entrepreneurship

11. Entrepreneurship & innovation. Economic exploitation of inventions. Patents license. Excellence Centers. Spin-offs.

12. Financing & support of startups. Institutional framework. Investment incentives & developmental programs. Training & development of new entrepreneurs.

13. Networking of startups. The model of Silicon Valley. The model of Third Italy. Technopoles, technological districts, business clusters, networks, incubators. 

Assessment Methods and Criteria

Language of evaluation: Greek

80% Written examination at the end of the semester which includes:

-Multiple choice

-Questions on theory

-Critical thinking

20% Short exams at the end of the lectures

Project (optional) (10%)  

Recommended or required Bibliography

Kyriazopoulos P.  & L. Vryzidis (2008) Introduction to entrepreneurship. Athens: Synchroni Ekdotiki (in Greek)

Salavou Ε. (2013) Innovation and change in entrepreneurship. Athens: Rosili (in Greek)

Salavou Ε. (2006) Evolution pathways in entrepreneurship. Athens: Kastaniotis (in Greek)

Sarri Κ. & Α. Trihopoulou (2008) Female entrepreneurship. Athens: Rosili (in Greek)

Deakins D. & Freel M. (2014) Entrepreneurship & small business. Athens:, Rosili (in Greek)

Green F & D Storey (2011) Entrepreneurship for small and medium enterprises. Athens: Kritiki (in Greek)

Fayolle A (2007) Entrepreneurship and new value creation. Cambridge, Cambridge University Press

Hougaard S. (2005) The business idea. Berlin, Springer  

Lowe R & S Mariott (2006) Enterprise: Entrepreneurship & Innovation. Burlington, Butterworth-Heinemann

Stutely R. (2003) The ideal business plan. Athens: Papasotiriou (in Greek) 

GREEK ECONOMY

Module Description

Full Module Description:
Mode of Delivery: Lectures 
Weekly Hours: Lectures, 4 
ECTS:
Web Page:
Moodle Page:

Learning Outcomes

Upon the successful completion of the course, the students will:

•Have understood the basic problems of the greek economy and the current crisis in Greece

•Be able to define the development of national accounts since 1994 until today.

•Have comprehended the demographic development and employment.

•Be able to study about the problems and the development of the agricultural sector, industry and services.

•Have efficient skills in understanding the greek economy since 1950 until today.

•Have evaluated the evolution of macroeconomic figures.

•Have the ability of presenting ideas both written and oral.

•Enable them to appraise and relate the demographic development with the population.

•Have managed and applied their theoretical knowledge upon the agricultural, secondary and tertiary sector.

•Have composed the economic and political reality of Greece 

Module Description

National Accounts (1994-2015)

Demographic development – employment

Agricultural sector: development – problems

Industry: development – problems

Services: development – problems

The Greek economy since 2000

The development of macroeconomic tools

Population – workforce – employment

The agricultural sector

The secondary sector

The tertiary sector

Political development

The crisis in Greece 

Assessment Methods and Criteria

Written examination: 100% in Greek  

Recommended or required Bibliography

  • Παπαηλίας Θ (2015), Οικονομία και κοινωνία, Κριτική
  • Γιαννιώτης Α (2015), Η Ελληνική οικονομία μετά το δεύτερο παγκόσμιο πόλεμο, Γιαμννιώτης
  • Νεγεπόντη-Δελιβάνη Μ (2007), Τα αδιέξοδα της Ελληνικής οικονομίας, Σμπίλιας   

8th Semester

DISSERTATION

Module Description

Full Module Description:
Mode of Delivery:  
Weekly Hours:  
ECTS:  
Web Page:
Moodle Page:

Learning Outcomes

 

Module Description

 

Assessment Methods and Criteria

 

Recommended or required Bibliography

 

PLACEMENT

Module Description

Full Module Description:
Mode of Delivery:  
Weekly Hours:  
ECTS:  
Web Page:
Moodle Page:

Learning Outcomes

 

Module Description

 

Assessment Methods and Criteria

 

Recommended or required Bibliography