{"id":8642,"date":"2025-07-15T12:34:39","date_gmt":"2025-07-15T09:34:39","guid":{"rendered":"https:\/\/www.econ.uoa.gr\/course\/acc201-%ce%bb%ce%bf%ce%b3%ce%b9%cf%83%cf%84%ce%b9%ce%ba%ce%ae-%ce%b9%ce%b9\/"},"modified":"2026-04-17T14:31:12","modified_gmt":"2026-04-17T11:31:12","slug":"acc201-accounting-ii","status":"publish","type":"course","link":"https:\/\/www.econ.uoa.gr\/en\/course\/acc201-accounting-ii\/","title":{"rendered":"Accounting II"},"content":{"rendered":"<h3>Accounting II<\/h3>\n<p>Code: ACC201<br \/>\nSemester: 4th<\/p>\n<p>Teachers: D. Balios<\/p>\n<p><strong>Content<\/strong><\/p>\n<p><strong>Purpose:<\/strong> Presentation of applied financial accounting topics based on GAAP and IFRS, as well as development of financial statement analysis tools. Students will be able to analyze financial data and evaluate business performance.<\/p>\n<p><strong>Content:<\/strong><\/p>\n<p><strong>Part A: Advanced financial accounting<\/strong><\/p>\n<ul>\n<li>Accounting standardization, model statements<\/li>\n<li>Valuations: fixed assets, inventories, receivables, investments, equity, liabilities<\/li>\n<\/ul>\n<p><strong>Part B: Analysis of financial statements<\/strong><\/p>\n<ul>\n<li>Common size analysis<\/li>\n<li>Numerical indicators<\/li>\n<li>Analysis of liquidity, activity, profitability<\/li>\n<li>Capital structure and viability analysis<\/li>\n<\/ul>\n<p><strong>Teaching aids<\/strong><\/p>\n<p>D. Vassiliou, N. Iriotis and D. Balios, &quot;Advanced Financial Accounting&quot;, Rosili Publications, 2016.<br \/>\nD. Vasiliou, N. Iriotis and D. Balios, &quot;Principles of Financial Accounting - Financial Analysis and Decision Making&quot;, Rosili Publications, 2019.<br \/>\nA. Ballas and D. Hevas, &quot;Financial Accounting&quot;, Benou Publications, 2017.<\/p>","protected":false},"parent":0,"template":"","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":""},"course-type":[68],"semester":[81],"class_list":{"0":"post-8642","1":"course","2":"type-course","3":"status-publish","5":"course-type-68","6":"semester-81"},"acf":[],"_links":{"self":[{"href":"https:\/\/www.econ.uoa.gr\/en\/wp-json\/wp\/v2\/course\/8642","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.econ.uoa.gr\/en\/wp-json\/wp\/v2\/course"}],"about":[{"href":"https:\/\/www.econ.uoa.gr\/en\/wp-json\/wp\/v2\/types\/course"}],"wp:attachment":[{"href":"https:\/\/www.econ.uoa.gr\/en\/wp-json\/wp\/v2\/media?parent=8642"}],"wp:term":[{"taxonomy":"course-type","embeddable":true,"href":"https:\/\/www.econ.uoa.gr\/en\/wp-json\/wp\/v2\/course-type?post=8642"},{"taxonomy":"semester","embeddable":true,"href":"https:\/\/www.econ.uoa.gr\/en\/wp-json\/wp\/v2\/semester?post=8642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}