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The learning outcomes are developed as follows:
Knowledge: From the first semesters, the objective is to acquire knowledge and understand issues of Accounting and Finance, which require the critical understanding of their theories and principles. During the course of studying, students acquire more specialized knowledge and by completing their studies they will have been familiarized fully with the cognitive subject of Accounting and Finance.
Skills: Students are capable of using their knowledge in a way that shows a professional approach towards their work. They have advanced skills and the necessary mastery to resolve problems in specialized fields. Students have sufficient skills in order to handle Accounting and Finance issues, while managing composite concepts and activities with regard to decision taking (Enterprise Resource Planning Systems - ERP, business intelligence). Upon completing their studies, they have the necessary skills for the successful resolution of critical problems in their cognitive subject.
Competences: Upon completing their studies, students have the competence of gathering and combining the knowledge and skills acquired in the cognitive subject of their studies. Specifically, they can critically express views regarding issues on Accounting and Finance, develop arguments and suggestions for the resolution of various problems of their cognitive field, take decisions in their work environment, and carry and communicate information, concerns, and solutions (usually of their cognitive field) to a specialised or non-specialised audience.
Learning outcomes: Specifically, upon completing their studies, students:
- Understand the accounting management of the assets of receivables and payables and specifically the accounting circuit.
- Have the competence of dealing with all accounting actions and methods concerning assets, and the receivables and payables of a business.
- Understand and are capable of implementing Greek Accounting Standards to businesses.
- Understand and are capable of preparing financial statements in accordance with International Accounting Standards (IAS or IFRS) in businesses.
- Have the ability of using software applications for commercial management and general accounting.
- Understand and properly use the key terminology of Accounting and Financial Management.
- Are capable of evaluating the performance and the financial position of a business, by calculating its key financial indicators.
- Are capable of preparing, analysing and interpreting financial statements with the purpose of taking business decisions.
- Are capable of preparing financial studies, showing the current and future financial position of a business.
¬- Are capable of preparing a business plan.
- Identify the ideal costing system per business activity for the proper taking of decisions.
- Understand concepts related to the theory of money, the theory of credit policy, and the financial system.
- Understand issues of consumer and business behaviour, through the application of the fundamental financial concepts and laws.
- Understand the basic concepts and operations of the Income Taxation for Natural and Legal Entities and are capable of applying them as provided by the law.
- Understand the specificities of companies as Legal Entities of Private Law in Legal - Tax and Accounting terms.
- Have knowledge about the tools and techniques for project managing.
- Are able of applying techniques for analysing and controlling the supply chain of a business.
- Understand the specifications, the potential, and the limitations of the methods for mining accounting data.
- Understand the basic principles of Auditing and apply the procedures for Internal and External Control.
- Understand the basic operational procedures and have the skill to present them using modern Enterprise Resource Planning Systems (ERP).
- Establish a research subject and author a complete and properly structured scientific thesis.