{"id":9169,"date":"2025-09-24T23:10:12","date_gmt":"2025-09-24T20:10:12","guid":{"rendered":"https:\/\/www.econ.uoa.gr\/?post_type=course&#038;p=9169"},"modified":"2026-04-17T14:31:12","modified_gmt":"2026-04-17T11:31:12","slug":"acc301-accounting-iii-semester-6th","status":"publish","type":"course","link":"https:\/\/www.econ.uoa.gr\/en\/course\/acc301-accounting-iii-semester-6th\/","title":{"rendered":"Accounting III"},"content":{"rendered":"<p><strong>Course Description<\/strong><\/p>\n<p><strong>ACCOUNTING III<\/strong><\/p>\n<p><strong>Code: ACC<\/strong><strong>301<\/strong><\/p>\n<p><strong>Semester:<\/strong>\u00a0B<\/p>\n<p><strong>Teachers:<\/strong> D. Balios<\/p>\n<p>4 teaching hours<\/p>\n<p><strong>Purpose:<\/strong><\/p>\n<p>The objectives of the course are a) to delve into specific topics in financial accounting and b) to develop and apply knowledge of managerial accounting and costing. By attending the lectures and studying the syllabus of this course, students will acquire substantial and empirical knowledge in the field of financial accounting, focusing on specialized topics (e.g. provisions, deferred taxation, cash flow statements), and will be able to determine the cost of producing a product and prepare cost statements and budgets.<\/p>\n<p><strong>Content:<\/strong><\/p>\n<p>The modules developed in the course &quot;Accounting III&quot; are divided into two parts and are:<\/p>\n<p>Part A: Special topics in financial accounting<\/p>\n<ul>\n<li>Cash flow statement<\/li>\n<li>Statement of changes in equity<\/li>\n<li>Forecasts<\/li>\n<li>Foreign currency transactions<\/li>\n<li>Deferred taxation<\/li>\n<li>Establishment and liquidation of businesses<\/li>\n<\/ul>\n<p>Part B: Management accounting \u2013 Costing<\/p>\n<ul>\n<li>Basic costing concepts<\/li>\n<li>Labor costs, direct and indirect materials<\/li>\n<li>General Industrial Expenses (G.I.E.)<\/li>\n<li>Division and redistribution of G.B.E.<\/li>\n<li>Costing of customized production<\/li>\n<li>Continuous production costing<\/li>\n<li>Activity-based costing<\/li>\n<li>Marginal costing<\/li>\n<li>Standard costing<\/li>\n<li>Break-even analysis<\/li>\n<li>Budgets<\/li>\n<\/ul>\n<p><strong>Teaching aids:<\/strong><\/p>\n<ol>\n<li>A. Ballas, D. Hevas and O. Vlismas, &quot;Cost Accounting&quot;, Benou Publications, 2020.<\/li>\n<li>D. Vassiliou, N. Iriotis and D. Balios, &quot;Advanced Financial Accounting&quot;, Rosili Publications, 2016.<\/li>\n<\/ol>","protected":false},"parent":0,"template":"","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":""},"course-type":[67,92,86],"semester":[83],"class_list":{"0":"post-9169","1":"course","2":"type-course","3":"status-publish","5":"course-type-eleftheris-epilogis","6":"course-type-92","7":"course-type-86","8":"semester-83"},"acf":[],"_links":{"self":[{"href":"https:\/\/www.econ.uoa.gr\/en\/wp-json\/wp\/v2\/course\/9169","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=9169"}],"wp:term":[{"taxonomy":"course-type","embeddable":true,"href":"https:\/\/www.econ.uoa.gr\/en\/wp-json\/wp\/v2\/course-type?post=9169"},{"taxonomy":"semester","embeddable":true,"href":"https:\/\/www.econ.uoa.gr\/en\/wp-json\/wp\/v2\/semester?post=9169"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}