PATHWAY: ACCOUNTING TAXATION
COMPULSORY MODULES – SECOND SEMESTER
(Total ECTS - Second Semester 30 ECTS)

1. International Accounting Standards (6 ECTS)
The subject of this module is a description of the International Accounting Standards and of the International Financial Reporting Standards (IFRS). IFRSs relate to an institutional framework implemented by a large number of companies both internationally and nationally. For this reason, it is considered necessary to examine both the IFRS and the framework for the preparation and presentation of Financial Statements. The above are examined using applications and case studies that contribute to a better understanding of the concepts presented.

2. Tax Accounting (6 ECTS)
The aim of this module is to describe the tax process in a business as well as the analysis of the methods used to represent tax transactions. In addition, the above are analyzed for both individuals and legal entities and are accompanied by practical applications.

3. Internal Audit (6 ECTS)
The course aims to provide knowledge on issues related to the internal, external and tax audit that a company faces. During the course, practical applications and case studies are presented so that the postgraduate student acquires the necessary equipment in his professional career as an internal auditor, certified auditor, tax auditor or accountant of an economic entity.


ELECTION COURSES - SECOND SEMESTER
(Postgraduate students choose two (2) courses)

1. Costing and Cost Management Techniques (6 ECTS)
The aim of this module is to develop the costing techniques used in a business. The methods developed are necessary for the proper management and monitoring of costs for a company so that it can then succeed in increasing its profitability.

2. Consolidated Financial Statements (6 ECTS)
The aim of this module is to describe the principles and methods of consolidated financial statements. In addition, the consolidation methodology is analyzed and the main points of the preparation of consolidated financial statements are listed. Practical applications and examples are used to better understand the concepts.

3. Special Issues of Tax (6 ECTS)
The subject of this module is the analysis of specialized accounting and taxation methods. The course focuses on the theory of Accounting and Tax Accounting as well as the interconnection of the tax and accounting process.

4. Strategic Negotiations and Management of Financial Crisis (6 ECTS)
The course deals with the analysis of the strategy followed by business executives in a negotiation. In addition, it focuses on the methods of managing financial crises.