Corporate Accounting is part of the broader field of Financial Accounting and is a basic knowledge for our students. Corporate Accounting focuses on the categories of legal entities, the specifics of each type of company and how to transform the legal form of a company. Upon successful completion of the course the student will be able to: 

• Describe and analyze company accounting issues that have to do with personal companies (concepts of General Partnerships and Limited Partnerships, formation and operation, accounting monitoring, increase and decrease of company capital, taxation of profits, distribution of profits, reserves and provisions, dissolving the business).

• Describe and analyze company accounting issues that have to do with a Society Anonyme Company (formation and operation, accounting monitoring, shares, Founders’ shares, increase and decrease of company capital, bond loans, taxation of profits, distribution of profits, reserves and provisions, dissolving the business).

• Describe and analyze company accounting issues that have to do with mixed companies (Limited (Ltd.), Private Capital Company and Limited Liability Company with shares - formation and operation, accounting monitoring, portions or shares, Founders’ shares, increase and decrease of company capital, bond loans, taxation of profits, profit allocation, reserves and provisions, dissolving the business).

• Describe and analyze company accounting issues related to companies such as Joint Venture, Civil Company and Invisible Company (formation and operation, accounting monitoring, increase and decrease of company capital, taxation of profits, distribution of profits, reserves and provisions, dissolving the business, transformation of Joint Venture, Civil Society and Invisible Society).

• Describe and analyze company accounting issues related to company transformations (conversions-mergers-splits), making the correct accounting entries where necessary.

eclass: https://eclass.uop.gr/courses/457/