Μαθήματα

ABSA101: Εισαγωγή στη Λογιστική Ι

Course Contents In particular, the course covers the following: Accounting equation: Understanding and applying the basic accounting equation. Double    entry    bookkeeping:    as    applied    to:    assets,    liabilities,    capital,    revenue,    purchases    and Expenses. Be able to balance off accounts. Returns   and   carriage:   Understanding   and   applying   the   accounting   treatment   of   returns   and carriage. The   ledger   and   its   possible   sub-divisions:   Understanding   the   distinction   between   personal,   real and nominal accounts. Discounts: Applying the accounting treatment of discounts. Capital   and   revenue   expenditure:   Understanding   the   distinction   between   capital   and   revenue expenditure. Trial balance: The extraction of the Trial Balance from the ledger accounts. Final Accounts: Introduction to Final accounts. Adjustments    to    the    final    accounts:        These    include    adjustments    for    accruals,    depreciation, prepayments, bad debts and the provision for bad debts. Preparing   final   accounts:   Preparing   the   Trading   and   Profit   and   Loss   Account   and   Balance   Sheet after dealing with adjustments. Learning Outcomes of the course unit By the end of the course, the students should be able to: 1 . Identify   the   basic   principles   underlying   the   recording   of   business   transactions   and   have   the ability to prepare accounts for sole traders. 2 . Apply   the   concept   of   double   entry   bookkeeping   and   also   be   in   a   position   to   prepare   a   Trading and a Profit and Loss Account for a sole trader-involving end of year adjustments. 3 . Understand   the   notion   of   profit   and   its   significance   in   the   successful   continuation   of   a   business and calculate its value 4 . Examine   the   concept   of   profit   in   accounting   to   that   of   profit   and   competitiveness   in   other business disciplines. 5 . Use the understanding of accounting to evaluate the performance of companies.
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Μαθήματα

ABSA101: Εισαγωγή στη Λογιστική Ι

Course Contents In particular, the course covers the following: Accounting    equation:    Understanding    and    applying    the basic accounting equation. Double     entry     bookkeeping:     as     applied     to:     assets, liabilities,   capital,   revenue,   purchases   and   Expenses.   Be able to balance off accounts. Returns    and    carriage:    Understanding    and    applying    the accounting treatment of returns and carriage. The   ledger   and   its   possible   sub-divisions:   Understanding the     distinction     between     personal,     real     and     nominal accounts. Discounts:      Applying      the      accounting      treatment      of discounts. Capital    and    revenue    expenditure:    Understanding    the distinction between capital and revenue expenditure. Trial   balance:   The   extraction   of   the   Trial   Balance   from   the ledger accounts. Final Accounts: Introduction to Final accounts. Adjustments     to     the     final     accounts:          These     include adjustments   for   accruals,   depreciation,   prepayments,   bad debts and the provision for bad debts. Preparing   final   accounts:   Preparing   the   Trading   and   Profit and   Loss   Account   and   Balance   Sheet   after   dealing   with adjustments. Learning Outcomes of the course unit By the end of the course, the students should be able to: 1 . Identify   the   basic   principles   underlying   the   recording   of business    transactions    and    have    the    ability    to    prepare accounts for sole traders. 2 . Apply   the   concept   of   double   entry   bookkeeping   and   also be   in   a   position   to   prepare   a   Trading   and   a   Profit   and   Loss Account      for      a      sole      trader-involving      end      of      year adjustments. 3 . Understand   the   notion   of   profit   and   its   significance   in   the successful    continuation    of    a    business    and    calculate    its value 4 . Examine   the   concept   of   profit   in   accounting   to   that   of profit and competitiveness in other business disciplines. 5 . Use    the    understanding    of    accounting    to    evaluate    the performance of companies.