6

They know the following (Knowledge):
- the accounting principles and the operation of the accounting circuit in businesses;
- the procedure for entering accounting events and for preparing and analysing financial statements;
- the tax and labour legislation, as well as the International and Greek Accounting Standards that govern the operation of businesses and of their accounting circuit;
- the operation of Accounting as a key informational system for businesses, necessary for the procedure of decision taking;
- the interconnection between financial statements and the methods of evaluation, the assessment of investments, and risk analysis.

- Understand and analyse (Skills):
- the operations of the accounting IT system with regard to the production of accounting information in the form of financial statements and with regard to the use of such information in order to take business decisions;
- the legal and institutional framework governing the above operations of the accounting IT system;
- the concepts regarding the evaluation of businesses and the evaluation of their alternative investment plans, and risk analysis

- They design, implement and supervise:

- the accounting IT system used by businesses and organisations;
- the application of the tax and labour Legislation, as well as of the regulatory principles and contexts governing the operation of the accounting circuit and the tax, insurance and other obligations of the business;
- the drawing and use of suitable information in order to take decisions, evaluate businesses, assess investments, and analyse risk.