Special Topics in Accounting – A – e-learning – Centre for Training and Lifelong Learning

Special Topics in Accounting – A

Introduction

The training Course “SPECIAL TOPICS IN ACCOUNTING – A” is structured into two self-contained Teaching/Thematic Units, each lasting three months. Through these units, the Course analyses and examines the challenges and complexities encountered in accounting in relation to the management of staff remuneration and expenses (payroll), as well as the specific accounting requirements arising in the operation of public limited companies (sociétés anonymes). Through detailed case studies and practical applications, participants will deepen their understanding of these topics and acquire the skills necessary to successfully meet the challenges they may face in their professional careers.

Units

I. Staff Remuneration and Expenses (or Payroll) Issues (Duration: 3 months / 78 hours / 3 ECTS)

The aim of the Teaching Unit is for trainees to acquire comprehensive knowledge and thorough information on all the individual features governing staff payroll matters and the provisions of labour legislation. Case studies and practical applications are provided to further help trainees consolidate and understand the content of the individual units.

II. Special Topics in Public Limited Companies (Duration: 3 months / 79 hours / 3.04 ECTS)

The aim of the Teaching Unit is for trainees to acquire comprehensive knowledge, thorough information and an understanding of all the individual features governing sociétés anonymes (S.A.). Through the wealth of examples, exercises and case studies based on real data included in the educational material, the topics analysed are expected to be approached in an easy and comprehensible way.

Scientific Director

Emmanuel Tsiritakis,

Professor, Department of Banking and Financial Management, University of Piraeus

Target Audience

The course is aimed at:

Students and graduates of universities, technological institutes (TEI) and vocational training institutes (IEK)
Economists, accountants, employees of organisations, banks and audit firms, and business executives working in the wider financial sector
Anyone interested in broadening their knowledge of accounting as a useful tool for business activities

Admission Requirements

Participants must have:

Basic computer skills
Internet access
A personal email account

Delivery Method

The Course is attended entirely online via simple educational software (an asynchronous e-learning platform), and digital educational material and continuous educational support are provided. Once an applicant is accepted onto the Course, a user account is created on the e-learning platform, giving access to the teaching unit of their choice. Within each teaching unit, the responsible instructor’s electronic educational material is posted on the e-learning platform on a weekly basis. The educational material includes electronic notes with theory and examples in PDF format, which can be saved and printed so that they can also be studied offline. Assignments or self-assessment tests may be set during the course. Trainees have access, at any time and from anywhere with an internet connection, to all the activities, information sources and announcements of each course, and are given the instructor’s contact details so that they can resolve any queries. Participants should:

study the material and the notes
use the links related to the course material
submit assignments, self-assessment tests and final examination answers

Type of Certificate

Trainees who successfully complete all the Units of the Course are awarded a Training Certificate by KEDIVIM of the University of Piraeus. Participants who choose to attend only some of the thematic units are awarded a Training Certificate listing the Teaching/Thematic Units they have successfully completed. If successful completion of the Course is not possible due to discontinuation of studies or failure in the examinations, the trainee is awarded a Certificate of Attendance by KEDIVIM of the University.

See a sample of the certificates awarded, as applicable, here

Teaching/Thematic Units

1Teaching/Thematic Unit 1: Staff Remuneration and Expenses (or Payroll) Issues

Topics covered:

Dependent employment contract
Organisation and internal control of personnel services
Operating procedures of personnel services
Tax deductibility of staff remuneration and expenses
Accounting for staff remuneration and expenses
Expenses for active staff
Expenses for retired staff
Travel allowances, travel and subsistence expenses of company staff
Contributions and deductions from staff remuneration
Analytical Periodic Declaration (APD)
Payment of contributions to IKA
Withholding tax on salaried employment
Other deductions from employees' pay
Calculating staff remuneration under the provisions of labour law (General part)
Remuneration for employment within the agreed working hours
Employment of salaried staff beyond the agreed working hours
Employment of salaried staff on public holidays and at night, and Sunday work
Allowances for employees travelling away from their base and travel expenses
Christmas and Easter bonuses
Employee absence from work
Employees' annual leave
Holiday allowance
Termination of the employment relationship
Compensation of lawyers upon termination of the relationship or resignation
Fees of commercial agents
Remuneration paid retroactively to staff

1Teaching/Thematic Unit 2: Special Topics in Public Limited Companies

Topics covered:

Profit Distribution
Interim Dividend
Accounting and Tax Losses
Distribution of Shares to Staff
Share Capital Increases
Share Capital Reduction
Amortisation of Share Capital
Conversion, Merger, Demerger of Public Limited Companies
Remuneration and Contracts of Board Members of SAs and Ltds
Contracts with Board Members and Intra-Group Transactions
Leasing Issues
Sale of Property to a Leasing Company and Subsequent Leaseback to the Seller
Financial Statements, Board of Directors' Report, Publication

Learning Outcomes

Upon successful completion of the Course, trainees will: Understand the basic principles and terms of labour law (Unit 1) Be familiar with the methods and rules of employment relations (Unit 1) Be able to study and analyse issues of staff payroll and labour legislation (Unit 1) Be able to assess issues relating to labour legislation (Unit 1) Be able to develop various problem-solving strategies (Units 1 & 2) Use different ways of thinking (Units 1 & 2) Understand issues related to the establishment, operation and conversion of public limited companies (sociétés anonymes) (Unit 2) Be able to assess issues concerning all the individual characteristics that govern public limited companies (Unit 2)

Assessment

The examination process takes place remotely via the e-learning platform, with the final examination questions and exercises posted in the form of an assignment with a deadline for submitting answers. Late participation in the final examination may be arranged in consultation with the trainee, provided that no more than one year has passed since their registration in the relevant teaching unit.

Discount Policy

The following discount categories apply:

GROUP A: Unemployed persons, members of large families and families with three children, persons with disabilities, graduates and students of the University of Piraeus, employees of the University of Piraeus (permanent or under contract), municipal employees
GROUP B: Undergraduate students of universities/technological institutes (AEI/TEI) or persons up to 30 years of age holding a European Youth Card, participants of previous cycles, registration for at least two courses in the same period

Please note that:

Discounts are not cumulative.
Each trainee may benefit from only one discount category.
Participants entitled to a discount must submit the supporting documents that will be requested.

Course Fee after discount

	GROUP A	GROUP B	NO DISCOUNT
Total Course Fee	500€	600€	700€
Fee for Thematic Unit 1	250€	300€	350€
Fee for Thematic Unit 2	250€	300€	350€

Payment of Fees

Fees are payable in a single payment or in equal monthly instalments, the number of which corresponds to the duration of the Teaching Unit in months, provided that the fees are paid in full 2 weeks before the end of the Teaching Unit. Failure to pay any instalment will result in the automatic exclusion of the candidate from the remainder of the Course, the examinations and the award of the certificate.

Duration:	6 Months / 157 Hours
ECTS:	6.04
Field of Study:	Accounting
Language:	Greek
Scientific Director:	Emmanouil Tsiritakis

Educational Material

Electronic Notes

ENROL