Technological educational institute of epirus department




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CONSOLIDATED FINANCIAL STATEMENTS Course Code (601)

Theory: 3 h/week Practical: 2 h/week Total: 5 h/week 6th Semester

7 ECTS credits

Condition: General Compulsory

Assessment: Written exams at the end of the semester *

* If failure there is a possibility for a second try within the same semester



Description

Legislative function and technique of Consolidated Financial Statements structure and presentation. Basic principles. Accounting and Presentation methods for Investing in other companies. The various forms of enterprises interrelation and interdependence. Indirect and Mutual participation. Consolidation Methods and Techniques for business activities and their bookkeeping.



Bibliography

  1. Alifantis G., (1998) Consolidated Financial Statements: Legislation and Practice, Pamisos Publications, Athens

  2. Kantzos K. (1995) Consolidated Financial Statements, Interbooks Publ. Athens

  3. Sakellis E., Protopsaltis N., (1991) Consolidated Financial Statements, Meraklis Publications Athens







PERSONNEL MANAGEMENT Course Code (602)

Theory: 3 h/week Practical: 2 h/week Total: 5 h/week 6th Semester

7 ECTS credits

Condition: General Compulsory

Assessment: Written exams at the end of the semester *

* If failure there is a possibility for a second try within the same semester



Description

Philosophy of the guidance in the businesses recruitment (hiring), motivation, evaluation, evaluation of efficiency and productivity, promotion leadership, payment and compensation policy, training, deal with (handling) juxtapositions (contradictions), participation of executing staff in decision making



Bibliography

  1. Demou N., (1999) Personnel Management, Ellin Publivations, Athens

  2. Kanellopoulos H., (2002) Personnel Management-Human Resources Management, Athens

  3. Xyrotiri – Koufidou S., (2001) Human Resources Management, Anikoula Publicatiosn, Thessaloniki







AUDITING Course Code (603)

Theory: 3 h/week Practical: 3 h/week Total: 6 h/week 6th Semester

7 ECTS credits

Condition: General Compulsory

Assessment: Written exams at the end of the semester *

* If failure there is a possibility for a second try within the same semester



Description

Basic Approaches to Published Accounting Statements’ Auditing. Auditing Standards & Principles. Internal Audit evaluation. External Audit. Methods and Practices of External Audit. Proof & Documentation. Work Sheets. Sample Auditing. Audit report. Auditing legislation.



Bibliography

    1. Robertson, J. and F. Davis (1982), Auditing, Business Publications Inc., Piano Texas.

    2. Diakomihalis, M. (2002), Auditing – Theory and Exercises, (Textbook and CD-ROM) ΤΕΙ of Epirus, Accounting Department, Preveza

    3. C.P.A., Legislation of Certified Public Accountants’ Institute (1989), S.O.L. Athens

    4. Kantzos K. (1998) Auditing – Theory and Practice, Athens

    5. Papas A., (1999) Auditing , Mpenos Publications

    6. Μeigs W. – Larsen J., Meigs R., (1985) Principles of Auditing, N.Y.

    7. Tsaklaganos (1994) Auditing, Thessaloniki







BOOKKEEPING PRACTICE Course Code (604)

Theory: 1 h/week Practical: 4 h/week Total: 5 h/week 6th Semester

4 ECTS credits

Condition: General Compulsory

Assessment: Written exams at the end of the semester *

* If failure there is a possibility for a second try within the same semester



Description

Applications in the non-computerized Bookkeeping practice & procedure. Accounting systems; Required Books & Records according to legislation. Preparation of Periodical Accounting & Taxation Statements, Records & Declarations.



Bibliography

  1. Georgalas K., Mpelesis L., (1999) Bookkeeping Applications I & II, Ellin Publications, Athens

  2. Kardakaris K., (1998) Bookkeeping Applications III, Ellin Publications, Athens

  3. Pomonis N., (1998) Bookkeeping Applications, Stamoulis Publications, Athens




VAT ACCOUNTING Course Code (605)

Theory: 2 h/week Practical: 3 h/week Total: 5 h/week 6th Semester

5 ECTS credits

Condition: Selected Compulsory

Assessment: Written exams at the end of the semester *

* If failure there is a possibility for a second try within the same semester



Description

Analysis and Applications of the V.A.T. (Value Added Tax) laws and regulations. Preparation of the Periodical VAT declaration forms. Bookkeeping of the VAT accounts.



Bibliography

  1. Papadeas P., (2001) Books and Records’ Code with the G.G.A.P., Athens

  2. Pashos P., (2003) Taxation, Practices and Coding (Personal Income, VAT, Estate, B & R Code, Penalization) Mpenos Publications, Athens

  3. Terzakis A., (1990) Taxation Accounting and VAT Audit, Stamoulis Publications




SPECIAL ACCOUNTING PLANS Course Code (606)

Theory: 2 h/week Practical: 3 h/week Total: 5 h/week 6th Semester

5 ECTS credits

Condition: Selected Compulsory

Assessment: Written exams at the end of the semester *

* If failure there is a possibility for a second try within the same semester



Description

Presentation and Analysis of the Special Accounting Plans, which are formed according to the National Accounting Council.



Bibliography

  1. Diakomihalis M.,(2001) Maritime Accounting, TEI of Epirus, Accounting Department, (Textbook), Preveza

  2. Diakomihalis M.,(2001) Hotel Accounting- Theory and Exercises , TEI of Epirus, Accounting Department, (Textbook), Preveza

  3. Karahontzitis D., Sarlis K., (1989) Hotel Accounting, Interbooks Publications, Athens

  4. Kardakaris K., (2000) Maritime Accounting Ellin Publications, Athens

  5. Lekarakou K.– Papaspyrou (2001) Maritime Accounting Piraeus

  6. Lekarakou K (1994) Hotel Accounting, Piraeus

  7. Papadeas P., (2001) Bank Accounting Athens







GRADUATES SEMINAR Course Code (701)

Theory: h/week Practical: 4 h/week Total: 4 h/week 7th Semester

7 ECTS credits

Condition: General Compulsory

Assessment: Written exams at the end of the semester *

* If failure there is a possibility for a second try within the same semester



Description

Introduction to research methodology. Elaboration techniques and theory of a Project or a Case Study. Graduate Thesis’ Standards and proceedings. Presentation of Graduate Thesis. Group discussion and critique.



Bibliography

  1. Eco Umberto, (1994),How to Elaborate a Graduate’s Thesis, Nisos Publications

  2. Mantas N., Ntanos A., ( 1993) Graduates Thesis’ Elaboration Methodology, Syghroni Ekdotiki, Athens

  3. Alexiou G., (1999) Thesis Elaboration Methodology , Athens

  4. Theofanidis S., (1998) Methodology of Scientific Thought and Research, Mpenos Publications, Athens

  5. Tsaousis D.,( 1994) The Undergraduate Studies, Athens







APPLICATIONS OF COMPUTERIZED ACCOUNTING Course Code (702)

Theory: 1 h/week Practical: 3 h/week Total: 4 h/week 7th Semester

7 ECTS credits

Condition: General Compulsory

Assessment: Written exams at the end of the semester *

* If failure there is a possibility for a second try within the same semester



Description

Computerized Bookkeeping for Proprietorships, Partnerships and Corporations. Codification and Accounting Plan. Entry creation according to the Books & Records Code. Files, Journal Entries. On-line Entries and Entries control. Inventory, Cash and Compensatory Entries. Analytical and General Ledger, Balance Statement. Analytical Journals. Accounts Receivable and Accounts Payable Balances. Accounting Statements preparation & printing. Applications & Practices in different software programs.



Bibliography

  1. Galanis P.B., (1995), Computerized Accounting, Stamoulis Publications, Athens

  2. Stefanou K., 1997), ), Computerized Accounting, University Studio Press Publications, Athens

  3. Unisoft, Computer Logic, Singular Accounting Software Manuals.




PUBLIC SECTOR ACCOUNTING Course Code (703)

Theory: 2 h/week Practical: 3 h/week Total: 5 h/week 7th Semester

5 ECTS credits

Condition: General Compulsory

Assessment: Written exams at the end of the semester *

* If failure there is a possibility for a second try within the same semester



Description

Analysis of laws & regulations of governmental accounting. Government Budget and Supplies. Analysis of contents and function of Public Corporations’ Special Accounting Plan.



Bibliography

      1. Geronta A, Psalti A,(1998)Public Finance Law, Sakoulas Publ. Athens-Komotini

      2. ΕΤΤΑΑ, (2000) Formation Guide of Municipalities’ Treasury Department, Athens

      3. Theodorou I., (2000) Municipalities’ Expenses, Thessaloniki

      4. Theodorou Ι., (1998) Municipalities’ Revenues, Thessaloniki

      5. Karanastasis M., (1994) Municipalities’ Accounting Plan, Athens

      6. Rizou K., (2000) Municipalities’ Audit from the Bureau of Budget Auditing Office, Greek National Printing Publications,Athens

      7. Soldatos D., (2001)Public Sector Accounting Dimopoulou Publications,Athens




BUSINESS ENGLISH & FINANCE TERMINOLOGY Course Code (704)

Theory: 3 h/week Practical: 3 h/week Total: 6 h/week 7th Semester

7 ECTS credits

Condition: General Compulsory

Assessment: Written exams at the end of the semester *

* If failure there is a possibility for a second try within the same semester



Description

English and American Finance and Accounting terminology. Differences in Financial Statements Formation and Publication. Common language of Business Communication. Business Letters, Documents and Reports. G.A.A.P., E.U. directives, e.g.



Bibliography

  1. Economic Terms’ Dictionary (1998), Malliaris- Paideia Publications Athens

  2. Kantzos K., (2001), Accounting Dictionary, Stamoulis Publications, Athens

  3. Papaioannou D.,(1998), Modern English-Greek and Greek-English Dictionary of Commercial-Economic and Banking Terms, Ellin Publications, Athens

  4. English-Greek and Greek-English Dictionary of Economic and Commercial Terms, M. Sideris Publications, Athens




SPECIAL ACCOUNTING TOPICS Course Code (705)

Theory: 3 h/week Practical: 2 h/week Total: 5 h/week 7th Semester

7 ECTS credits

Condition: Selected Compulsory

Assessment: Written exams at the end of the semester *

* If failure there is a possibility for a second try within the same semester

Description

(General Issues) Dissolution and Liquidation. Associations (Cooperatives) Accounting. Business Conversion and Merger. Bond Issues Accounting.

(Maritime Accounting Issues) Vessel Acquiring Entries. Agents and Charterers Accounts. Masters General Account and Chief Pursers Account.

(Hotel Accounting Issues) Main Courante Account. Assets Re-Adjustment.

(Bank Accounting) Delayed Debtors, Unsafe Claims. Assets from Auctions. Joined Banks Accounts. Central Bank Deposits.

Bibliography

  1. Diakomihalis M.,(2001) Maritime Accounting, TEI of Epirus, Accounting Department, (Textbook), Preveza

  2. Diakomihalis M.,(2001) Hotel Accounting- Theory and Exercises , TEI of Epirus, Accounting Department, (Textbook), Preveza

  3. Karahontzitis D., Sarlis K., (1989) Hotel Accounting, Interbooks Publ., Athens

  4. Kaunis D., (1990) Incorporated Companies Accounting, Athens

  5. Mastrogiannopoulou Α., (1997) Companies Accounting, Ellin Publications, Athens

  6. Papadeas P., (2001) Bank Accounting, Athens

  7. Sarsenti B.,Papanastasatou Α.,(1993) Companies Accounting, Stamoulis P. Piraeus

  8. Tsaklaganos Α., (1998) Companies Accounting–Practical Applications, Kyriakidis Publications, Thessaloniki




SMALL & MEDIUM ENTERPRISES’ MANAGEMENT Course Code (706)

Theory: 3 h/week Practical: 2 h/week Total: 5 h/week 7th Semester

7 ECTS credits

Condition: Selected Compulsory

Assessment: Written exams at the end of the semester *

* If failure there is a possibility for a second try within the same semester



Description

Application of organization and management models of Small & Medium Business Units. Advantages and weaknesses of the Small & Medium Business Units. Sources and types of financing. Basic organization, inspection. Self-employment, family staffing in broad terms, external consultants. Land Planning. Optimization. Legal Formation. Competition. State policy and support. Opportunities of cooperation and coordination with other local and international corporations. Franchising.



Bibliography

  1. Megginson, W. L., M. J. Byrd, and L. C. Megginson (2000), Small Business Management: An Entepreneur’s Guidebook, Irwin McGraw Hill, 3rd Edition.

  2. Murphy, M. (1999), Small and Medium Business Management, Kleidarithmos Publications, Athens.

  3. Kyriazopoulos P., Terzidis K.,(2000), Small and Medium Business Management in the 3rd Industrial Revolution, Syghroni Ekdotiki Publications, Athens






USEFUL TELEPHONES PREVEZA EMERGENCIES


Preveza Telephone Area Code 26820

Police Tel. 100

Traffic Police Tel. 22100, 28090

Red Cross-First Aid Tel. 150

Ambulance – First Aid Tel. 166

Hospital Tel. 22871, 22872

Fire Tel. 199

Fire Brigade Tel. 22190

Forrest Fire Tel. 191


Electrical Co Tel. 22251

Telephone Co Tel. 22121

Municipal Water Supply Co Tel. 24629


Itinerary Information

Bus Services Tel. 22213, 61332, 22246

Domestic Airline Tel. 22089





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