Course Outline: 3rd semester (pathway: Applied Accounting and Public Sector Auditing)


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

1. Special Issues in Public Sector Accounting and Auditing (6 ECTS)
The aim of the course is to develop issues related to accounting procedures as well as auditing in the Public Sector. In particular, the differences in the accounting process in relation to the private sector are developed and specific cases of Public Sector audits are described. The aforementioned topics are accompanied by practical applications and case studies.

2. International Public Sector Accounting Standards (6 ECTS)
The implementation of a common accounting framework for the Public Sector and the use of common accounting standards leads to the need to analyze them in order to properly implement them. The aim of the course is to describe the institutional framework of the International Public Sector Accounting Standards (IPSAS) as well as the European Public Sector Accounting Standards (EPSAS). The aforementioned topics are accompanied by practical applications and case studies.

3. International Public Sector Auditing Standards (6 ECTS)
The subject of the course is the presentation of the principles of International Standards on Auditing regarding issues that cover the Public Sector. The basic provisions of the EIA used in the control of the Public Sector are described as well as special cases. The above are accompanied by practical applications and case studies.

4. Costing of Public Sector Services (6 ECTS)
The subject of the course is the description and development of costing methods for the Public Sector. The methods developed are useful for decision making in the Public Sector focusing on providing all the necessary information for the executives. The above are accompanied by practical applications, examples and case studies.

5. Public Sector Information Systems (6 ECTS)
The aim of the course is to familiarize students with the technologies of information systems used in the Public Sector. In addition, information systems development methods are developed, and the latest information technologies are described. At the same time, it describes the management of databases, as well as the use of databases in improving the performance of an organization. Finally, the procedures for developing an internal control system for accounting information systems are described. The aforementioned topics are accompanied by practical applications and case studies.

 

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