Course Objectives

Explanation of accounting as the language of business. Explanation and application of accounting concepts, assumptions and principles. Evaluation of the business through the financial statements. Issue of financial statements and analysis of relations between them. Reception and evaluation of business decisions.

Course Description

Accounting is an information system. It measures business activities, processes data into reports, and communicates results to decision makers. Accounting is “the language of business”. The better you understand the language, the better you can manage your finances as well as those of your business. The accounting information must be relevant for the needs of decision makers and must faithfully give an accurate picture of the entity’s economic activities.

Suggested Textbooks

• «Financial Accounting»
• Harrison W., Horngren C., Thomas W.
• Greek edition: 1st/2015
• ISBN: 9789963716869
• BROKEN HILL PUBLISHERS LTD
• Eudoxus Book: 41959837