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

1. Managerial and Cost Accounting (6 ECTS)
The aim of the course is to use methods to provide financial information to executives, ie persons who are within an organization-business and manage and control its operations. In particular, the principles, structures and procedures of managerial accounting science are analyzed and the appropriate tools for revenue analysis and cost calculation are developed. In addition, the methods and techniques of determining business costs are interpreted and analyzed with the ultimate goal, that the managers of the financial units are able to use the information provided by the financial managers in order to make the appropriate decisions so on one hand to lead the business to top of its sector and on the other hand to make them reliable executives. The aforementioned topics are accompanied by practical applications and case studies.

2. Financial Management and Markets (6 ECTS)
The aim of the module is to describe the characteristics and functions of financial markets and financial management. The smooth operation of an economic system is based on the smooth and efficient operation of the financial markets. The money market, the bond market, the stock market, the derivatives market and the collective investment undertakings are analyzed. Financial management considers fundamental categories of decisions that a business should make such as investment and financing decisions. The aforementioned topics are accompanied by practical applications and case studies.

3. Consolidated Financial Statements (6 ECTS)
The aim of this module is to develop the methods used for both the consolidation procedures and the preparation of the consolidated financial statements. In addition, topics regarding the investigation and examination of accounting problems related to the measurement and valuation of items that appear in the consolidated financial statements as well as the ways of dealing with them are described. The aforementioned topics are accompanied by practical applications and case studies.

4. Auditing and Professional Ethics (6 ECTS)
The aim of the course is to present the operating framework of the chartered auditor-accountant as provided by the legal provisions, the Code of Ethics and the existing principles of the Body of Chartered Auditors-Accountants. In addition, the issue of professional independence of the chartered auditor-accountant is examined, the quality control of the work of the chartered auditors is proposed and the control and verification methods performed by the audited client-entity are described. Finally, the audit reports issued by the certified auditors are analyzed. The topics developed are accompanied by practical applications and case studies.

5. Business Law (6 ECTS)
The aim of the course is to present a general overview of the subject of Business and Bankruptcy Law, through the theory (science), Court case law and the practice of Transactions. The aforementioned topics are accompanied by practical applications and case studies.