Accounting I

This introductory undergraduate course (1st semester, 6 ECTS) focuses on the fundamental theory of accounting science, covering basic accounting concepts, principles, and the accounting cycle, including the balance sheet and the income statement. Its purpose is the understanding and effective application of accounting policies, while simultaneously enhancing critical thinking on accounting issues. Assessment is carried out through a 100% written examination (30% theory, 70% exercises) in the Greek language.