Financial Accounting and Financial Statement Analysis

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Financial Accounting and Financial Statement Analysis
Course ID: 
Course Description: 

The objective of the course is to help the students: (a) Understand the importance of the Financial Accounting Information, (b) Apply the basic skills on accounting recording and preparing the Financial Statements (Profit & Loss account, Balance Sheet, Profit Appropriation account), and (c) Use the relevant techniques in analyzing and interpreting Financial Statements as well as their application in decision making.

Assessment methods: 

Final exam (100%)

Recommended Reading:

[1] Principles of Financial Accounting, Bekiaris M, Jovas Ch, Propompos publications, Athens, 2017.

[2] Financial Statement Analysis, Kantzos Κ, Interbooks publications, Athens, 2002.

other references:

[1] Financial Statement Analysis, Subramanyam K, McGraw-Hill, 2014 (in English)

[2] Accounting. The Basis for Business Decisions, Meigs W & Meigs R, McGraw-Hill (in English)

Notes per week

  • The Finance function of the economic entity. The Accounting information system and Financial Management. Aim and functions of Accounting. Distinctions of Accounting (L1)
  • Principles of Financial Accounting. The accounting process. Basic Accounting recording (L2)
  • The Profit & Loss Account (Revenues – Expenses). The importance of Depreciation (L3,4)
  • The Balance Sheet (Assets, Liabilities, Shareholders Equity) (L5,6)
  • The Financial Statements of SA companies. The Profit Appropriation Account (L7)
  • The Cash Flow Statements (Cash inflows - Cash outflows) (L8)
  • The Financial analysis techniques (L9)
  • Financial Statement analysis (L10)
  • Liquidity, Performance, Effectiveness analysis (L11)
  • Capital structure and Feasibility analysis (L12)
  • Financial Ratios interpretation. Conclusions and Reporting (L13)