Technological educational institute of epirus department




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TECHNOLOGICAL EDUCATIONAL

INSTITUTE

OF EPIRUS

DEPARTMENT

OF

ACCOUNTING




SYLLABUS OF UNDERGRADUATE STUDIES


DEPARTMENT

OF

ACCOUNTING







TECHNOLOGICAL EDUCATIONAL

INSTITUTE

OF EPIRUS

DEPARTMENT

OF

ACCOUNTING




ECTS


SYLLABUS OF UNDERGRADUATE STUDIES


CONTENTS



  1. Preveza – the city




  1. General Information




  1. Academic Regulations and Procedures

    1. Department Structure and Organization

    2. Teaching Staff

    3. Academic Year

    4. Admission and Registration Procedure

    5. Degree Requirements

    6. Examinations and Grading System

    7. Practical Training

    8. Degree Project

    9. Graduation

    10. Students’ Privileges and Duties




  1. Curriculum by Semester




  1. Course Description



1. PREVEZA – the city


The city was founded in the end of the 12th century A.D., after the desertion of Nikopolis. In 1499, the Venetian admiral Bartolomeo Pezaro set fire on the naval yard – a big part of the settlement - conquering the city, which in 1530 was given to the Turks until 29 September 1684, when Venetians conquered it again.

During the war between the Venetians and the Turks (1684-1718) in 1700, the city was destroyed and the 60 families that managed to survive took refuge in Lefkas. According to the Passarovitz treaty (21of July 1718) the city was definitely given to the Venetians and was initially inhabited by the families of eight commanders from Acarnania (Digonis, Gerogiannis, Tsoumanis, Chaidas or Triadafillis, Papadopoulos, Tsavalas and two others whose names remain unknown). Each family built a church, which later became a parish church. On the 29th of September 1538 a sea-battle took place in front of the mouth of the Amvrakikos gulf between the fleet of Hairendin Barbarossa and the United Christian fleet under the command of Andrea Doria. On 21 September 1828, some Greek ships violated the entry Amvrakikos gulf (the time of ¨Mistika¨). In 1797 the French conquered Preveza, but they remained only until the 12th of October 1798, when Ali-Pasha attacked Preveza and the town suffered great destruction. There he built a summer palace, near spas, at the mouth of Amvrakikos, which was destroyed later by the son of Ali-Pashas, Velis, so as not to be given to the Turks of Sultan. Ali-Pashas took on the fortification of the city, by repairing St. Andreas Castle in 1807. This castle was built by the Venetians in 18th century and was the “acropolis” of Preveza being surrounded by a ditch and a bastion from the seashore side (which was demolished in 1920-30). He rebuilt another castle –known as Bouka – since 1495 after having collapsed in 1701. Another important work of fortification of the city was the city up to the fortress of St. Georgios and the bastion of Vrysoula. He also built the fortress of Pantokrator (1807), which controlled along with the castle of Pounta in Aktion the entrance of Amvrakikos. All these fortifying works took place around 1807 and the architect responsible for them was a Greek named Petros, according to an inscription in the fortress of St. Andreas. Apart from the fortresses, places of great interest are also the churches of Preveza, such as: The church of Agios Charalambos, built in 1700 and rebuilt in 1793, in the place of an older church, which was ruined, having excellent icons in the iconostasis and frescoes at the roof (1793, 1804) and a very nice wood-carved and gold- plated iconostasis. Attached to this church lies the Venetian Tower of the City Clock (1752).


It is worth mentioning Nikopolis, which is strictly connected with the history of Preveza. On the 2nd of September 31 B.C. a sea-battle between the fleet of Octavius on one hand and Antonius and Cleopatra on the other took place, the winner of which was Octavius. The consequence of this sea-battle was a result the end of the Hellenic and the beginning of the Roman period, as well as the complete predomination of Octavius. In memory of his victory, Octavius founded Nikopolis (Victory City) on the southeast end of Epirus. Nikopolis grew quickly into a big city, endowing privileges and defects, as a “free” Greek city and its population consisted of Greek citizens of 20 cities of Etolia, Acarnania and Epirus, but also Corinth, even Italy, who were gathered together there by force. Therefore Nikopolis became a pole of attraction for the Mediterranean area, because of its three ports, its excellent geographical position as a junction between Epirus – Etolia – Acarnania and also between Greece – Italy and the refoundation of Aktia – which were held every five years – as a kind of Olympic Games. Strabo mentions that Nicopolis was one of the biggest cities. Majestic public buildings and works of art decorated the city. The aqueduct ended into the Nymph eon – identical, two storeys building facing the Ionian Sea – which was the main entrance to the city from the sea. Nearby lies the Odeon, to the east of which there are the Byzantine Walls. The Theatre – opposite the Odeon, situated over today’s national road, the Stadium, the Augustus Monument, the Bishop’s Palace, the Alkysson´s Basilica, the Demetrios Basilica (with excellent mosaics of the 5th century A.D.) etc. are some of the monuments, which have been discovered. In the Museum of Nikopolis, there are distinguished findings to be seen, such as statues, sarcophages, coins etc.



2. GENERAL INFORMATION



ADMINISTRATION

Address:

T.E.I. of Epirus

Administration Building

Arachthos Bridge

Arta, 47100, Greece

President: Dr. Sotirios Kandrelis, Professor

Telephone:(+)30.26810-76100,e-mail:proedros@teiep.gr & sotkan@teiep.gr

Vice-President: Dr. Athena Tzora-Skoufou, Professor Telephone:(+)30.26810-21417 e-mail: : tzora@teiep.gr

Vice-President: Dr. Georgios Papadopoulos, Professor Telephone: (+)30.26810-76400, e-mail: gpapadop@teiep.gr

General Secretary: Ioannis Tsalios

Telephone: (+)30.26810-76402,21418, e-mail: dioikhsh@teiep.gr

Fax: (+)30.26810-76904, 76905, e-mail: admin@teiep.gr





BRANCH OF PREVEZA

Address:

T.E.I. of Epirus

Department of Accounting

Leoforos Joanninon 210

Preveza, 48100, Greece


School Director: Dr.Grigorios Gikas, Assoc.Professor Telephones: (+)30.26820- 89203 e-mail: gikas@teiep.gr

Head of Accounting Department: Mihail Diakomihalis, Lecturer

Telephone: (+)30.26820- 89201, e-mail: diakom@teiep.gr

Department’s Secretary: (+)30.26820- 89200,

Fax: (+)30.26820- 25521, e-mail: account@teiep.gr





Travel Directions


By air

Regular flights arrive directly to Preveza (Actio airport) from Athens and other cities of the E.U.


Flights arrive at El.Venizelos airport (Athens) from all the major cities of the E.U.


By car

From Athens (370 km). The journey takes 5 hours via National Road Athens-Patras and Antirio-Preveza.


By bus

From Athens (from Kifisos bus station). There is a bus service to Preveza four times a day.


By sea:

Car ferry services from Italy (Brindisi, Ancona, Bari and Venice) to Igoumenitsa. The journey from Igoumenitsa to Preveza takes 1 hour by car or by bus.


3. ACADEMIC REGULATIONS AND PROCEDURES


The Technological Educational Institute of Epirus is also called T.E.I. of Epirus. The T.E.I. of Epirus was founded in 1994 as independent and self-governed Institute of Higher Education.


3.1. DEPARTMENT STRUCTURE AND ORGANIZATION


The T.E.I. of Epirus, like all Technological Educational Institutions in Greece, belongs to tertiary education. It is a Legal Entity of the Public Sector, and it is self-administered according to the Law No 1404/83 and to its own Internal Regulations.


The Greek Higher Education system consists of the Universities as well as the T.E.I. The Technological Educational Institutes are distinguished from Universities, concerning their role, their graduates’ role, and the content of studies offered. In contrast to the Universities (named A.E.I.), where emphasis is given to theoretical background in basic science and selected topics, the T.E.I. are concerned with the assimilation, application and development of scientific / technological issues. T.E.I.’s orientation is mainly towards applied research and technology.


The T.E.I. of Epirus is a State Institute. It is a self-governed public body subjected to public law and mainly financed from public funds. Education is offered free of charge to students. Academic freedom and freedom in teaching is guaranteed and shall be subject to the provisions of the Constitution. The management of the Institute throughout its educational units (Schools, Department, Section) is undertaken by elected members of the teaching staff (Professors or Associate Professors).


According to the Law No 1404/83,each T.E.I. is divided into Schools, each School covering a set of related branches of technological knowledge,so that teaching may be coordinated better. Each School is subdivided into Departments. These are the basic academic units, each of them covers the subjects of one specific branch of knowledge and offers the corresponding degree.

The T.E.I. of Epirus is situated in the North-West part of Greece, with its central administration in the city of Arta. It consists of four Schools and sixteen departments. They are in different cities of the Epirus’ region (from which the T.E.I. gets the name) and on the islands of Kefalonia and Leukada.


SCHOOL OF ADMINISTRATION AND ECONOMICS

  1. Department of Accounting (Preveza)

  2. Department of Finance and Auditing (Preveza)

  3. Department of Teleinformatics and Administration (Arta)

  4. Department of Tourist Business (Igoumenitsa)

  5. Department of Foreign Languages for Administration and Trade (Igoumenitsa)

  6. Department of Administrative and Economics Information Technologies in Leukada

SCHOOL OF MUSICAL TECHNOLOGY

  1. Department of Traditional and Popular Music (Arta)

  2. Department of Technology of Musical Instruments – Sound Engineering (Kefalonia)


SCHOOL OF HEALTH AND CARING PROFESSIONS

  1. Department of Nursing (Ioannina)

  2. Department of Early Childhood Education and Care ((Ioannina)

  3. Department of Speech Therapy (Ioannina)



SCHOOL OF TECHNOLOGICAL AGRICULTURE

  1. Department of Crop Production (Arta)

  2. Department of Animal Production (Arta)

  3. Department of Floriculture and Landscape Architecture (Arta)

4. Department of Fish Caring (Igoumenitsa)

5. Department of Biological Agriculture (Kefalonia)


The Institute has over 4.000 students and 200 teaching, technical, research and administrative staff.


The Department of Accounting in the range of the school’s operation has the following objectives:


  1. To adequately educate students at a higher level especially in Accounting, Organizational, Managerial and Financial issues in such a way to become eligible for successful careers in the managerial or financial services of the Public or Private sector but also to run their own business successfully.




  1. To be in continuous contact with the productive bodies and units in the active region of TEI of Epirus in order to provide scientific and technological consulting services but also to be a receiver of the market’s messages, which are useful for the formation of the educational policy.




  1. To carry out seminars and further education specialization programs for TEI or A.E.I. graduates to enrich their knowledge and develop their contemporary technological attainments.



3.2. TEACHING STAFF


The T.E.I. staff consists of two categories, the Teaching staff and the Administrative Staff, with their respective responsibilities. At present, the Teaching staff of the Department is: three Assistant Professors and three lecturers. To meet the teaching needs, several adjunct teaching staff are hired on part-time, one-year assignments, following a relevant announcement. The qualifications required from them are the same as those of the full-time Teaching Staff. Members of the full-time teaching staff are:


  1. Grigorios Gikas (Ph.D.) - Associate Professor

  2. Alina Hyz (Ph.D.) - Associate Professor

  3. Ioannis Kougias (Ph.D.) - Assistant Professor

  4. Ioannis Ganas (Ph.D) - Lecturer

  5. Mihalis Diakomihalis (M.Sc.) - Lecturer

  6. Konstantinos Militsopoulos (M.Sc.) - Lecturer



3.3. ACADEMIC YEAR


The academic year consists of two independent teaching semesters: the fall semester and the spring semester. Each semester consists of 15 full time weeks of teaching and two examination periods of two weeks duration each. The council of T.E.I. at the end of June determines the beginning and end of each Academic year.


Vacations are as follows:

    • From December 24 until January 2

    • From Wednesday of the Holy Week until Wednesday after Easter

    • From July 6 until August 31.


There are no lessons on Saturdays and Sundays, as well as on the following religious, national or local holidays:

    • October 28 (national holiday)

    • November 17 (national holiday)

    • January 6 (Epiphany)

    • January 30 (religious holiday)

- First Monday of Lent

    • March 25 (religious and national holiday)

    • May 1

    • Pentecost day


3.4. ADMISSION AND REGISTRATION PROCEDURE


Prospective students must hold a secondary school certificate with high grades from Lyceum. The Central Committee of the Ministry of Education conducts the examinations in Lyceum in June every year. 60% of all the candidates for Universities and T.E.I.s usually become students of Higher Education.

Students, who have gained a place in the Greek Higher Education Institutes (T.E.I. and A.E.I.) in accordance to the general entrance examinations, must formally register at the Department which courses they are going to attend. Their registration usually takes place during the first week of each semester.


3.5. DEGREE REQUIREMENTS


The degree program of Accounting Department lasts 8 semesters of which the 7 semesters are for tutorial and workshop classes in all the program courses. Each semester consists of a 15 week period. In the 8th semester the students have a placement for their practical training in various firms of the private or public sector.

All first year students are registered in September but half of them attend classes during the fall semester, which begins on the last third of September, and the rest during the spring semester, which begins on the last days of February.


Each student has to choose the courses for each semester from the program of studies, which can not cover more than 45 teaching hours per week. Usually the students follow the courses of their typical semester.


The department courses are split in the following groups:


  1. General Compulsory subjects are to provide a broad and solid basis in their chosen area of study and must be attended by all students.




  1. Selected Compulsory subjects are divided into two groups. Students can select either group.




  1. Elective subjects are to provide general education, or further study on a specific subject. Each student is required to attend seven of them during his/her whole time of studies.


In the list of courses table, with the subjects offered each academic year, courses are listed by semester to form a proposal related to the order in which courses should be taken. There are courses, which constitute a chain of the same subject, and they should be taken in certain order. In this case the student can select a course of such a group if he/she has successfully completed the prerequisite of the group. The groups of prerequisites and interconnected courses are presented in the Table below.


Table: Groups of prerequisite course units

________________________________________________________

Prerequisite courses Depending courses

________________________________________________________

Financial Accounting I Financial Accounting II

Financial Accounting II Enterprises’ Accounting


Income Tax Accounting I Income Tax Accounting II


Cost Accounting I Cost Accounting II

_________________________________________________________


3.6. EXAMINATIONS AND GRADING SYSTEM


After the completion of the 15-week teaching period all students have to sit final exams in each course. Time allowed for each course examination must not exceed three hours. The responsibility for carrying out the course examination lies with the person who has taught the course. A student in order to successfully complete a course has to earn at least a grade 5 in the grading scale 0-10. If a student fails at a course examination in the first examination period, he can take an examination of the same course during the second period. For the Lab courses, final written exam is not obligatory. The final grade is given either by the final exam alone, or by continuous lab tests and essays which take place throughout the semester, or by a combination of them. When the course consists of lecture and laboratory work, the student must obtain a grade of 5 for both lecture and laboratory work.


Table: Grading System

_______________________________________________

From 8,5 to 10 = Excellent

From 7 to 8,4 = Very good

From 6 to 6,9 = Good

From 5 to 5,9 = Almost Good

5 is the lowest passing mark

A Grade bellow 5 means the Student has Failed and must be examined again, or repeat the course

_______________________________________________


ECTS Grades

ΤΕΙ of Epirus

Grading System

Ορισμός

Α

9-10

Excellent

Β

8-8,9

Very good

C

7-7,9

Good

D

6-6,9

Satisfactory

E

5-5,9

Sufficient

F

0-4,9

Fail
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