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The programme of the studies

1. The Department.

 

The Department of Accountancy is part of the School of Business and Management Studies of the Technological Educational Institute (TEI) of Kavala.

 

2. The European Credit Transfer System (ECTS) - Diploma Supplement (DS)

 

ECTS manual is available here

DS is available here.

 

3. Department description

3.1.            Structure of the department

The Department of Accountancy has the following aims:

 

The Department of Accountancy aims at providing a thorough education in the field of Accounting with a view to enabling its graduates to become fully competitive in the labour market.

The course of study aspires to the provision of the appropriate qualifications needed for a self-employed or a business executive in the private or public sector for the job of Accountant, Cost Accountant, Tax Accountant, Auditor, Finance consultant, educator and generally as scientist of the economic sector.

 

4.      Course Description

 

The duration of the basic studies in the Department of Accountancy is eight (8) semesters of study (Appendix I), including six months of practical placement (or three and a half academic years plus six calendar months of practical placement). Every academic year consists of the winter and the spring semester of studies.

 

All the first-year students enrol in September, but half of them start their studies in the winter semester (starting in September) and the rest of them in the spring semester (starting in February).

 

A student during his/her studies can select the subjects to attend for each semester from Appendix II. Usually, the students select the subjects of the semester corresponding to their level of studies.

 

All the subjects included in Appendix II are classified in three categories:

 

a.       Compulsory subjects. They are the core subjects of the Economic and Accounting. Education.

b.      Compulsory optional subjects are grouped in two categories and every student selects one from each category.

 

The subjects that are related form groups of chain subjects, known as "prerequisite" subjects.

This means that the student can select from the groups of chain subjects in a hierarchical order that is only after he/she has achieved a passing grade in the subject/s that precede/s the one/s that follow/s, in the respective group. The groups of chain subjects can be seen in Table II, Appendix II.

 

The teaching process gives emphasis on the basic principles, their applications and the relationships between various accounting topics, leading to the overall education of the students. Lectures, which deal with the theoretical analysis and synthesis, are complemented with laboratory work.

The students' academic progress is assessed by examinations at the end of each 15-week semester.

The minimum passing grade is 5 (scale 0 to 10). In the case of subjects consisting of both lectures and lab work, the final grade is the mean grade of the theoretical and laboratory examinations, on condition that the student passes both.

The assessment of the lab work consists of continuous assessment (classroom performance) plus at least two written evaluation tests.

Practical placement is a vital component of the course. Students can start the practical placement after the last semester of studies provided they have successfully passed all specialisation subjects. The Department continuously keeps in contact with the industries, enterprises and organisations where the students have been placed.

 

Students have to submit a project dissertation. They work on their dissertation during the 7th and 8th semester under the supervision of the appropriate academic staff. The students present and defend their dissertation in front of 3 academic members of the committee, who assess it on scale 0-10. The passing grade is 5.

 

After a successful completion of the above requirements, the Department grants the Degree to the student.