Karagiannis Ioannis
  • karayan uom.edu.gr
  • Office: C3, 331

    Karagiannis Ioannis

    Teaching Fellow - Academic Teaching Experience for new Scientists/ PhD Holders
    Department of Applied Informatics


    Teaching


    • SPECIAL ISSUES IN ACCOUNTING
      (ΠΛ0510)

    Type
    ELECTIVE

    Department Abbreviation
    AI

    Department
    DEPARTMENT OF APPLIED INFORMATICS

    Course Outlines

    Semester: 7th (Winter) | Course type: Elective AI | Weekly hours: 3 | ECTS: 5

    Instructors:         Karagiannis Ioannis

    General Competences

    SPECIAL SUBJECTS IN ACCOUNTING

     

    Course Content

    This course is aiming to: ? Enable students familiar with the essentials of the Value Added Tax (VAT), listing - intrastat. ? Enable students aware of labour relationships in Greece with references on topics such as industrials, payroll, and insurance.? Enable students capable of posting entries in accounting books (first, second and third class of categorization), and at the same time aware in relation to the composition of the periodical and annual VAT statements. ? Enable students aware of real situations related to the termination of contracts (relationship between employees and employers), and VAT.ContentThis course examines the application of the Value Added Tax (VAT) to companies belonged to one of the three classes of books keeping in Greece accordingly with Greek  general accepted accounting principles. In this framework the tax treatment of companies with a significant magnitude of entrepreneurial transactions, imports and exports inside and outside the European community is also analyzed.  Additionally, issues related to the Greek law of labor such as recruitment, payroll, leave, holiday with pay, bonus of Christmas and Easter, maternity leave and redundancy pay are attributed. The lectures of this course combine theoretical examples and case studies which are solving using hand written and the use of software.

     

    Assessment

    Written final examination 100%

    Optional coursework up to 30%

     

    Course bibliography

    (One of the following):

    86195437 Εργατικά - Μισθοδοσίες - Ασφαλιστικά - Παραδείγματα - Δηλώσεις Στην Πράξη, Ιωάννης Δ. Καραγιάννης, Αικατερίνη Δ.  Καραγιάννη, Δημήτριος Ι.  Καραγιάννης, Έκδοση 20η, 2019.

     

    22766791 Εργασιακές Σχέσεις, Καρακιουλάφη Χ., Εκδόσεις Παπαζήση, 2012.