COMPULSORY MODULES FOR THE FIRST SEMESTER
(Total ECTS - First Semester 30 ECTS)

1. Managerial Accounting (6 ECTS)
The aim of this module is to describe the principles and methods used in Managerial Accounting. The results of the application of the methods of Management Accounting are useful for a company’s executives for the purpose administrative decisions. The above are accompanied by practical applications and case studies.

2. Investment and Portfolio Analysis (6 ECTS)
The aim of this module is to give the student a complete background of investment options, how to evaluate and select securities, the construction of optimal portfolios and their management. Investment analysis refers to investments in securities (stocks, bonds, etc.). The module covers topics such as: portfolio theory and the simple index model, the capital asset pricing model, the critique of the model and its validity in practice, the evaluation of portfolio performance, efficient and inefficient markets.

3. International Accounting Standards (6 ECTS)
The subject of this module is a description of International Financial Reporting Standards (IFRS). The coverage of the ever-increasing needs for information by the users of the financial statements creates the need for quality information which is covered by the application of IFRS. The topics are accompanied by practical applications and case studies.

4. Financial Markets (6 ECTS)
Business decisions, regardless of the context in which they are taken, e.g. management level, operation of the company level, have their financial dimension. Examining and understanding this dimension is crucial for the long-term viability of the business. This need is reflected in the course material. The course aims to give the basic corporate financial decisions with emphasis on their connection with the company’s other operations in the context of both international and Greek literature and empirical research.

 

OPTIONAL MODULES - FIRST SEMESTER
(Postgraduate students choose one (1) module)

1. Accounting Information Systems (6 ECTS)
The module covers the accounting process in the modern business environment. Examines data, documentation and classification procedures, alternative approaches for data storage and processing. Studies information systems and their use for decision making. Introduces internal audit and accounting information systems: general audit and audit applications as well as the main internal audit models. Analyzes the components of accounting systems. Uses accounting information systems to record, analyze and support business activity. Records the details of accounting organization and financial data management.

2. Financial Statement Analysis and Firm Value (6 ECTS)
Investors by committing their funds to 'securities' of companies expect a satisfactory return on their investment and of course a safe return of their capital. The choice of the company that will 'ensure' the above requires a complete analysis. The module attempts to give the students a comprehensive framework for analyzing financial statements and determining the value of a firm. More specifically the module focuses on Financial Analysis in Business and Securities Valuation using Comparative Annual Financial Statements, Financial Analysis in Business and Securities Valuation using Indicators, financial analysis and inflation.

3. Financial Engineering (6 ECTS)
The course explores the properties of standard financial derivatives and financial instruments and develops the basic methods of financial engineering. In particular, the following key features are covered: futures market, hedging, pricing of future and forward contracts and swaps.

4. Financial Econometrics (6 ECTS)
The aim of the module is to introduce the student to modern methods of quantitative analysis. The course develops econometrics methods used in Financial Science such as linear regression analysis, time series analysis, cointegration analysis, stochastic analysis and autoregressive models. The above are accompanied by practical applications with the appropriate software in econometrics.