Παρουσίαση/Προβολή

(ECON918) -  Δημήτριος Καινούργιος, Φ. Κουραντή, Θ. Κουναδέας, Σπ. Παπαθανασίου

Περιγραφή Μαθήματος

1. Financial Accounting and Managerial Economics

Part A - Financial Accounting (T. Kounadeas)

Short Description

The course focuses on the fundamentals of the regulatory framework relating to accounts preparation and to the qualitative characteristics of useful information. It covers drafting financial statements, the principles of accounts preparation, offers an in depth on recording, processing and reporting business transactions and events. Furthermore it introduces students to consolidated financial statements and it analyses the conceptual framework of accounting with reference to the qualitative characteristics of useful information and the fundamental bases of accounting. Moreover it examines the regulatory framework of accounting and how this informs the standard setting process. Finally, it covers the analysis and interpretation of information from financial reports.

This course aims to:

• provide students with the necessary knowledge of the accounting principles;
• deeply explain the concepts of financial accounting;
• analyse the importance and the techniques of double-entry;
• extensively analyse the preparation techniques for financial statements;
• Provide extensive knowledge on accounting standards;
• Create the necessary accounting skills in order to apply the accounting standards; • Expand the theoretical framework in the preparation of financial statements of entities.

Learning outcomes:

At the end of the course the learner will be expected to be able to: 1. Use the double entry and accounting systems. 2. Record accounting transactions and events. 3. Prepare published financial statements 4. Examine and interpret financial statements; 5. Analyse the accounting transactions in financial statements;

Recommended Texts and Sources

• I Gillespie, R Lewis and K Hamilton, Principles of Financial Accounting, FT Prentice Hall, 2013
• Bebbington J, Gray R and Laughlin R, Financial Accounting Practice and Principles, 3rd edition, Thomson Learning, 2001
• Alexander, D., Britton A. and Jorissen, A., 2011, International Financial Reporting and Analysis, 5th Edition, UK: Cengage Learning 

Ελληνική Βιβλιογραφία:

• Βασιλείου, Δ., Ηρειώτης, Ν., Μπάλιος Δ.( 2019). Αρχές Χρηματοοικονομικής Λογιστικής –   Χρηματοοικονομική Ανάλυση και Λήψη Αποφάσεων. Εκδόσεις: Rosili 

Part B - Managerial Economics (F. Kourandi)

Short Description

This course (Part B) forms an introduction to managerial economics and to the foundation for decision making in oligopolistic markets. It covers basic economic concepts such as the demand/supply concept and the elasticity concept. It introduces students to managing decisions in competitive, monopolistic and oligopolistic environments, where in the latter case there is strategic interaction among the players in the market. Finally, it covers issues of competition policy and regulation in cases of increased market power.

This course aims to:

• provide students with the necessary knowledge of basic economic concepts;
• explain managing decisions in different economic environments;
• analyze the importance of strategic interaction in oligopolistic markets;
• explain why, when and where is competition and/or regulatory policy necessary.

Learning outcomes:

At the end of the course the student will be expected to be able to:

• understand basic economic concepts;
• analyze and evaluate business behavior in an oligopolistic environment;
• understand real world economic problems.

Recommended Texts and Sources:

• Baye and Prince, Managerial Economics and Business Strategy, 9th Edition, McGraw Hill, 2017 

ή στα ελληνικά: Baye Μ., ΟΙΚΟΝΟΜΙΚΑ ΓΙΑ ΤΟ ΜΑΝΑΤΖΜΕΝΤ ΚΑΙ ΤΗ ΣΤΡΑΤΗΓΙΚΗ ΤΩΝ ΕΠΙΧΕΙΡΗΣΕΩΝ, Εκδόσεις ΕΠΙΚΕΝΤΡΟ, 2013

• Belleflamme and Peitz, Industrial Organization: Markets and Strategies, 2nd Edition, Cambridge University Press, 2015

ή στα ελληνικά: Paul Belleflamme, Martin Peitz (2016) Βιομηχανική Οργάνωση, Αγορές και Στρατηγικές, 2η Έκδοση, Εκδόσεις Σοφία

• Instructors Material

2. Financial Management

Financial management seeks to familiarize students with methods of facing financial decision – making problems that a manager is facing. A set of important topics in finance is discussed, such as the time value of money, bond and stock valuation, overview of corporate financing, payout policy, debt financing and the cost of capital.

3. Risk Management

This course aims to introduce students to the concepts of risk and its measurement. Such a need arises since the free enterprise environment and the complexity in which modern business operate introduce a variety of risks that must be managed. Furthermore in analyses financial markets, instruments and derivatives and major risk management tools. It examines a number of issues such as the main known business risks, how risk is being measured, dealing with risks at different levels, introducing capital markets and their instruments (bonds, stock), risk management, markets and products (futures, options, swaps), basic concepts in risk management and focuses for half of the course in enterprise risk management and risk identification, risk assessment and the response to risks.

Ημερομηνία δημιουργίας

Σάββατο 27 Ιουλίου 2024