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Banking, Accounting, and Finance – THEMATIC UNITS

 

TLX51Β BANKING MANAGEMENT

Module code: TLX51Β

ECTS Credit Points: 20

Module Type: Compulsory

Year: 1st

Language: Greek

Module Outline

Course Description:

In the Thematic Area TLX51B, you will understand the concepts, content, and contemporary developments in Human Resource Management. Human capital, or otherwise human resources, is perhaps the most valuable asset of a company or an organization, as it is the factor that helps a business stand out. Additionally, you will explore the theory and practices of organizing and effectively managing banking institutions. Finally, you will study banking development strategies, including the analysis of banks’ financial statements, asset/liability management, credit policy of financial institutions, liquidity management, and international banking.

Learning outcomes:

Upon completion of the thematic unit, students will be able to

  • Manage human resources in the banking institutions
  • Define and analyse the role and purpose of the financial system, and in particular banks in the economy
  • Classify the key risks of financial institutions and how they are managed
  • Work within the banking regulatory framework
  • Apply methods of risk management through specific tools (e.g. spreadsheets)
  • Use real-life case studies and modern banking practices.

Subjects covered:         

  • Human Resource Management
  • Strategies for Banking Development
  • Organization and Management of Banking Institutions

Prerequisites: There are no prerequisites for this module.

TLX53 ACCOUNTING Ι

Module code: TLX53

ECTS Credit Points: 20

Module Type: Compulsory

Year: 1st
Language: Greek

Module Outline

Course Description: In the Thematic Area TLX53, you will explore modern theory and recent techniques of Financial Accounting, which are applied in businesses and organizations of both national and international scope. Your study will begin at the fundamental level, namely the preparation of annual financial statements, and then advance to specialized topics, such as foreign exchange accounting, inventory valuation, creation of provisions, portfolio valuation, and more. In addition, you will study the use of accounting data for generating accounting information for stakeholders, through the implementation of horizontal time-series analysis, vertical structural analysis, trend analysis, ratio analysis, and others.

Learning outcomes:

Upon completion of the thematic unit, students will be able to

  • Apply basic principles of financial accounting in businesses.
  • Prepare basic financial statements (statement of profit or loss, statement of financial position, statement of changes in equity, statement of cash flows).
  • Apply the accounting treatment for non-current assets, inventories, receivables, liabilities, and investments.
  • Calculate and interpret various financial ratios (profitability, liquidity, solvency) to assess a company’s financial performance.
  • Consider ethical issues in accounting practices and apply professional ethics, integrity, and responsibility in financial reporting.
  • Use real-life case studies and modern accounting practices.

Subjects covered:         

  • Financial Accounting
  • Analysis of Financial Statements
  • AdvancedAccounting

Prerequisites: There are no prerequisites for this module.

TLX52Β FINANCE

Module code: TLX52Β

ECTS Credit Points: 20

Module Type: Compulsory

Year: 1st
Language: Greek

Module Outline

Course Description: In the Thematic Area TLX52B, you will delve into Financial Management, with a particular focus on forecasting financing needs and managing working capital. Furthermore, you will understand modern theory and practical applications of Securities Analysis and Portfolio Management. The modern approach to securities analysis emphasizes not only the evaluation of security returns but also the risks these securities entail. The contemporary approach to portfolio management is based on assessing portfolio returns and risks, as well as the investor’s preferences between return and risk.

Learning outcomes:

Upon completion of the thematic unit, students will be able to

  • Assess the investment plans of a company, and calculate the cost and risk of an investment and its net cash flows.
  • Evaluate potential projects and choose between alternative investments.
  • Explain the link between risk and return, and evaluate bonds and equities; explain the use of derivatives for hedging.
  • Outline the importance of a company’s cash flows, the goal of maximizing the value of the business, and agency problems.
  • Describe dividend policies and their information content, as well as their link to the business life cycle, and apply the rules governing short-term financing and working capital management.
  • Use real-life case studies and modern financing practices

Subjects covered:        

  • Financial Management
  • Investment Analysis
  • Portfolio Management

Prerequisites: There are no prerequisites for this module.

TLX54 ACCOUNTING ΙΙ

Module code: TLX54

ECTS Credit Points: 20

Module Type: Compulsory

Year: 2nd

Language: Greek

Module Outline

Course Description:

In the Thematic Area TLX54, you will focus on the accounting records of companies of various forms and understand how their differences are reflected in accounting terms. You will gain a comprehensive understanding of the creation of cost accounting information and the correct way to present this information to senior and top management of the economic entity. Furthermore, you will study in depth the creation of budgets and financial reports of businesses. Finally, you will explore the application of International Accounting Standards in Financial Accounting through real and hypothetical examples and case studies.

Learning outcomes:

Upon completion of the thematic unit, students will be able to

  • Calculate the production cost, the cost of goods manufactured, and the cost of goods sold using managerial accounting techniques
  • Critically evaluate and apply the various costing systems. Perform Cost-Volume-Profit analysis.
  • Prepare budgets and use them as a tool for planning and control.
  • Apply standard costing and variances as a means to evaluate performance.
  • Apply accounting practices of limited and unlimited liability partnerships and limited liability companies.
  • Critically evaluate and apply important International Accounting Standards.
  • Use real-life case studies and recognize modern accounting practices, including ethical issues and ESG factors.

Subjects covered:         

  • Accounting for Companies
  • Managerial Accounting
  • International Accounting Standards

Prerequisites: There are no prerequisites for this module.

TLXDE POSTGRADUATE DISSERTATION

Module code: TLXDE

ECTS Credit Points: 40

Module Type: Compulsory

Year: 2nd

Language: Greek

Module Outline

Learning outcomes:

Upon completion of the thematic unit BAF- Dissertation, students will be able to:

  • Develop a comprehensive and critical understanding of the knowledge about chosen topic of the Diploma Thesis
  • Understand the practical application of business research
  • Critical analyse information and data derived from both academic and operational sources
  • Evaluate and support alternative approaches to theories and models through the use of applied research
  • Identify and evaluate options and formulate practical recommendations for action and implementation
  • Self-manage the time and set priorities
  • Learn how to work autonomously, exercise of initiative and take personal responsibility.

General Regulation for Preparing Graduate Dissertations in PC with an annual Module Correspondence

For more information regarding the Specifications – Useful Material for writing Master’s Theses and uploading a Thesis at the H.O.U. Repository, you can go to the Digital Training Area http://study.eap.gr and especially to the Program of Studies section.

Prerequisites: The presentation of the Postgraduate Diploma Thesis takes place after the successful completion of the program’s Course Modules.

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