Introduction to Accounting Information Systems (7 ECTS)

Course Code: 
6163
Semester: 
3rd
Elective Courses
Διδάσκων: 

CHALEVAS KONSTANTINOS

Introducing the basic theoretical framework of Financial Accounting and Reporting. Presentation and preparation of Financial Statements in accordance with International Financial Reporting Standards (Statement of Financial Position, Income Statement, Comprehensive Income Statement, Statement of Changes in Equity, disclosures). Presenting accounting cycle steps and basic accounting records (general ledger), analyzing economic events and their impact in the logistic equation, recording calendar entries, adjusting entries, closing entries, trial balance instruction. Introduction to amortization logistics. Introduction to the operation of an accounting information system, registering economic events and documents to the system, issuing a balance sheet using an accounting information system.

Recommended Reading

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

The courses outline can be found here.