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

1. Financial Accounting under the Greek Accounting Standards (6 ECTS)
The subject of this module is, initially, the conceptual presentation of issues related to the accounting recognition, recording, monitoring, writing, analysis and interpretation of financial statements of companies for decision making. Then, the institutional framework of the Greek Accounting Standards is analyzed (Law 4308/14). Next, issues related to the use of accounting methods-procedures and techniques for the presentation items of financial statements in accordance with accounting standards are examined. The aforementioned topics are accompanied by practical applications and case studies.

2. International Accounting Standards and International Financial Reporting Standards (6 ECTS)
The subject of the module is the examination of International Financial Reporting Standards and the coverage of the ever-increasing needs for information and practical guidance in relation to IFRS issues. Both International Accounting Standards and International Financial Reporting Standards as well as their Interpretations are covered. Also, the framework for the preparation and presentation of Financial Statements is analyzed and the qualitative characteristics of the financial statements are presented. The theoretical analysis of IFRS issues is accompanied by practical applications and case studies.

3. Risk Management and Internal Audit (6 ECTS)
The aim of the module is the presentation and practical application of risk management methods as well as the internal audit process. In particular, it analyzes both the institutional framework of the internal audit system and the methods used in risk management of an entity. Theoretical analysis of issues is accompanied by practical applications and case studies.

4. Managerial Economics (6 ECTS)
Making business decisions requires information about what happens outside and inside the business entity. This module is designed to best respond to this reality by providing basic knowledge about the operating characteristics of the financial system in which the business operates, about the business entity itself and an important part of the internal operation of the entity, its financial operation which is directly related to the subject of this postgraduate program. The aforementioned topics are accompanied by practical applications and case studies.

5. Statistics and Mathematics (6 ECTS)
The module aims to present quantitative methods and tools useful in the writing and execution of basic scientific research. In particular, the course offers basic knowledge of methods of mathematical analysis and statistical processing as well as knowledge of specialized mathematical and statistical software. Students combine theoretical knowledge and practical applications with the use of computers necessary in the quantitative analysis of financial data, so that they can apply them to everyday financial problems.