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

1. Special issues of Auditing and Internal Audit (6 ECTS)
The aim of the course is to provide specialized knowledge on audit issues related to the internal, external and tax audit that a company faces. The knowledge that the postgraduate student will acquire will help him in his professional career as an internal auditor, chartered auditor, tax auditor or accountant of an economic entity.

2. Tax Accounting (6 ECTS)
The tax process is a separate subject in a business organization. The course attempts to describe the tax process in a company as well as the methods used to represent tax transactions. The above are accompanied by practical applications.

3. Current issues of Financial Accounting (6 ECTS)
The subject of the course is the investigation of current issues of Financial Accounting. The examination of these issues as well as the development of methods for dealing with them is considered very important for the successful management of a Firm or Organization. The issues that are developed are examined through the use of case study and examples and aim to provide the necessary knowledge and skills for the decision-making process in a Firm or Organization.

 

OPTIONAL MODULES - SECOND SEMESTER
(Postgraduate students choose two (2) modules)

1. Special Issues of Accounting (6 ECTS)
The aim of the module is the development of specialized topics in financial accounting. In this context, issues concerning the Consolidated Financial Statements, the consolidation process, the jointly controlled schemes and the disclosures of related parties are presented. The above are accompanied by case studies and practical applications.

2. Current Instruments of Accounting (6 ECTS)
The aim of the module is to introduce the graduate student to the techniques and technologies that can support decision making. Due to the continuous development of information systems and telecommunications it is necessary to adapt accounting to new systems based on and organized in new databases for faster and better solution of the problems they face.

3. Fixed Income Securities (6 ECTS)
The aim of the course is to describe the features of fixed income securities. In addition, an attempt is made to provide an analysis of the techniques and methods of evaluating fixed income securities and value estimation.

4. Advanced Forecasting Techniques (6 ECTS)
The aim of the course is to understand the theoretical background behind the most advanced forecasting techniques, as well as to acquire the necessary skills for their effective application in real financial applications.