{"id":899,"date":"2023-09-17T18:36:16","date_gmt":"2023-09-17T18:36:16","guid":{"rendered":"https:\/\/w1.aua.gr\/agribusiness\/?post_type=courses&#038;p=899"},"modified":"2024-04-22T11:20:36","modified_gmt":"2024-04-22T11:20:36","slug":"5407-special-issues-in-accounting","status":"publish","type":"courses","link":"https:\/\/w1.aua.gr\/agribusiness\/en\/courses\/5407-special-issues-in-accounting\/","title":{"rendered":"5407 - Special Issues in Accounting"},"content":{"rendered":"\n<p>The aim of the course is:<\/p>\n\n\n\n<p>\u03a4he course is a continuation of Accounting I and expand the material of Financial Accounting by examining additional elements of the financial statements within the framework of International Financial Reporting Standards (IFRS).<\/p>\n\n\n\n<p>The aim is to continue the delivery to the student of the necessary knowledge and technical principles of financial accounting (within the IFRS), as well as the creation of the foundations for understanding the principles of Accounting Costs, Agricultural Investment Evaluation, Accounting and International Financing Reporting Standards and Financial Analysis of Agricultural Enterprises, both in theory and practice. The aim is also the understanding by the students of the Greek General Accounting Plan in order to lay the foundations for the use of Computerized Accounting Applications in the future.<\/p>\n\n\n\n<p>Upon successful completion of the course, the student will be able to:<\/p>\n\n\n\n<p>Analyzes the requirements of a problem and applies the theoretical knowledge gained in practice.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Knows the appropriate scientific terminology of Financial Accounting and Financial Analysis, as well as the relevant modern scientific methods and approaches.<\/li>\n\n\n\n<li>Offers the appropriate solutions through the use of the most modern methods of Financial Accounting.<\/li>\n\n\n\n<li>Makes the necessary accounting entries at all stages of the accounting circuit.<\/li>\n\n\n\n<li>Makes the necessary accounting entries to determine the operating and Net Income<br>Understands how to prepare financial statements<\/li>\n\n\n\n<li>Understands how accounting assets, receivables and liabilities are accounted for<\/li>\n\n\n\n<li>Understands the meaning of depreciation and Amortization, their different types of calculations in accordance with International Accounting Standards and the accounting treatment of their recording<\/li>\n\n\n\n<li>Understands the meaning of inventories, their different types of valuation in accordance with International Accounting Standards as well as the accounting treatment of their recording<\/li>\n\n\n\n<li>Understands the concepts of the accounts of the Hellenic General Accounting Plan (EGLS)<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The aim of the course is: \u03a4he course is a continuation of Accounting I [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","semester":[130],"level":[144],"choice":[148],"direction":[248],"lab-theory":[245],"class_list":["post-899","courses","type-courses","status-publish","hentry","semester-4semester-eng","level-undergraduate-eng","choice-compulsory","direction-basic-en","lab-theory-theorys"],"acf":[],"_links":{"self":[{"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/courses\/899","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/courses"}],"about":[{"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/types\/courses"}],"wp:attachment":[{"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/media?parent=899"}],"wp:term":[{"taxonomy":"semester","embeddable":true,"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/semester?post=899"},{"taxonomy":"level","embeddable":true,"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/level?post=899"},{"taxonomy":"choice","embeddable":true,"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/choice?post=899"},{"taxonomy":"direction","embeddable":true,"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/direction?post=899"},{"taxonomy":"lab-theory","embeddable":true,"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/lab-theory?post=899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}