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

1. Contemporary Issues in Financial Accounting (6 ECTS).
The aim of the course is to examine contemporary topics in Financial Accounting and Specialized topics in International Financial Reporting Standards. In addition, methods of dealing with these issues are developed, which are used by the Management of an Enterprise-Organization in the decision-making process and practical applications and case studies are presented.

2. Financial Analysis (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. The aforementioned topics are accompanied by practical applications and case studies.

3. International Auditing Standards (6 ECTS)
The subject of this module is the presentation of the principles, operation and application of International Auditing Standards. In particular, the basic provisions of the IAS for the audit of companies are described as well as specific topics related to the IAS. The above standards are analyzed both at a theoretical level and in practice with applications and the development of case studies.

4. Accounting Information Systems (6 ECTS)
The aim of the module is to familiarize students with information systems technologies and their use in decision making. It covers topics such as: methodologies of information systems development, properties of complex systems, architecture and specifications of information systems. In addition, Business Information Systems and their role in the business today, Information Systems as a driving force of business as well as Information Systems and information technologies are described. Finally, the basic internal audit procedures for accounting information systems are described. The aforementioned topics are accompanied by practical applications and case studies.

5. Taxation (6 ECTS)
The aim of the module is to describe the tax legislation and the use of tax accounting methods to deal with business problems, in purchase and distribution of goods and services, in recording of accounting events, in accordance with the requirements of tax laws to extract the tax returns, direct and indirect to the state. Also, to transmit to postgraduate students the principles, structures and procedures of tax consciousness, to teach the appropriate tools for tax analysis, to interpret and analyze the methods and techniques of determining taxable profits with the ultimate goal, for the managers of financial units to be able to use tax information to chart the future strategy of the firm. The aforementioned topics are accompanied by practical applications and case studies.