ΛΟΓΙΣΤΙΚΗ ΓΙΑ ΤΟΥΡΙΣΤΙΚΕΣ ΕΠΙΧΕΙΡΗΣΕΙΣ
Κωδικός ΜαθήματοςΤΣΚ101 Τύπος Μαθήματος  Υποχρεωτικό
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Εξάμηνο Μαθήματος  2ο Διδάσκοντες  ΖΗΣΗΣ.Β & ΠΑΠΑΝΑΣΤΑΣΟΠΟΥΛΟΣ.Γ
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Ηλεκτρονικό Υλικό  
Περιεχόμενο Μαθήματος:
Accounting is related to the systematic recording of business transactions and the processing and the presentation of useful information to management, shareholders and other users of financial statements. This course focuses on accounting constructs that are related both to the value of a business entity (i.e. assets, book value of equity capital, liabilities) and to the power of a firm to generate income (i.e. revenues and expenses). Moreover, this course emphasises on the methodology of double entry accounting that is used for recording accounting events that influence the accounting equation by affecting at least two accounts. Finally, a significant part of this course is devoted to issues related to adjusting entries, closing entries, taxation and distribution of accounting profits.

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