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- New Accounting Framework for the General Government - PD 54/2018
New Accounting Framework for the General Government - PD 54/2018
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Short Overview
The program focuses on the new accounting framework for the General government introduced by PD 54/2018 and the relevant accounting policies, which are to be applied to the general government entities (local governments, Hospitals, etc.) and the central government.
This program is particularly useful to financial management executives in general government entities, as well as to students interested in a future career in the public sector.
Learning Goals
With the completion of the program, the trainees will be able to:
- Comprehend the international trends in public sector accounting that have inspired the accounting reform in Greece.
- Comprehend the framework underpinning the PD 54/2018.
- Understand the financial statements and the chart of accounts of PD 54/2018.
- Understand the function of the budget and fiscal reports within the new framework.
- Understand the accounting treatment for property, land and equipment, inventory, financial assets and liabilities on the basis of PD 54/2018.
- Understand the accounting treatment for revenues and expenses based on PD 54/2018.
- Comprehend the process and the necessary preparation for the first-time adoption of PD 54/2018 by the general government entities.
- Comprehend the accounting treatment for accounting errors and events after the reporting data based on PD 54/2018.
Program Value
With the successful completion of the program, the trainees will be familiar with the new accounting framework for the general government entities through a plethora of exercises and examples with the use of the new chart of accounts and the basic accounting principles of PD 54/2018.
Teaching Material
Slides and self-evaluation exercises
Special Technical Requirements
The final grade is calculated taking into account a written assignment at 30% and 20 multiple choice questions at 70%. Successful evaluation requires a grade of at least 50/100 in both of the above evaluation components.
Learning Method Description
The program uses the eLearning educational method: learning takes place purely asynchronously (that is, on days and hours that serve the trainee, without mandatory attendance at a specific time or day), exclusively remotely (using a special educational platform via the internet from the trainee's area) and using digital educational tools such as video lectures, interactive self-assessment exercises, and other elearning tools that ensure effective and flexible individual self-learning. The program's training material becomes available at specific time periods, based on the training path followed, and then remains available on the training platform without restrictions throughout the duration of the program.
Teaching Language
Greek
Application deadline: 12/02/2025
Program start: 19/02/2025
Program completion: 18/05/2025
Scientific area
Way to follow
ECTS units: 2
Hours of asynchronous training: 36
Includes training hours (indicative) using an asynchronous distance learning (eLearning) platform.
Includes training hours (indicative) using an asynchronous distance learning (eLearning) platform.
Additional hours of employment: 24
Additional hours of work are included (indicative) and may include individual study, writing assignments, participation in field visits, participation in exams, etc.
Additional hours of work are included (indicative) and may include individual study, writing assignments, participation in field visits, participation in exams, etc.
Total hours: 60
The total hours include hours of synchronous and asynchronous training, as well as additional hours of employment.
The total hours include hours of synchronous and asynchronous training, as well as additional hours of employment.
Weeks of training: 12
Weeks in which activities of any kind are planned are included.
Weeks in which activities of any kind are planned are included.
Vocational Education and Training Certificate
Trainees who successfully complete the program are granted a Vocational Education and Training Certificate of the Center for Education and Lifelong Learning of the Athens University of Economics and Business, which is accompanied by a Supplement to the Certificate, detailing the subject of the program, the thematic units attended by the trainee , as well as the training methodology followed.
Support
Sandra Cohen, Professor, This email address is being protected from spambots. You need JavaScript enabled to view it., 210 8203 168
Sotirios Karatzimas, Assistant Professor, This email address is being protected from spambots. You need JavaScript enabled to view it., 210 8203 598
Target Audience
The program targets financial management executives in general government entities (central government, local governments, hospitals, etc.), students, and accountants and auditors interested in getting trained on the basis of the new general government accounting framework.
The program is aimed at trainees who want to get specialised knowledge on the new accounting framework introduced by PD 54/2018. Emphasis is placed on the way the new accounting framework operates in practice, focusing on the new chart of accounts, which differentiates significantly from the existing ones in the general government entities, the way transactions are recorded, the accounting principles and rules that govern it, as well as the new financial statements to be published. The program adequately prepares the trainees for the practical implementation of PD 54/2018.
Note: The relevant eLearning program “Public sector accounting" is aimed at trainees interested in getting an overview of public sector accounting at a national and international level. It refers to the international accounting trends (International Public Sector Accounting Standards - IPSAS), budgeting and the different budget types (for instance, program-based budgets) as well as to modern financial reporting systems. At a parallel level, it covers the state of public sector financial management in Greece. The program makes an introduction to the most recent developments in public sector accounting.
Prerequisite Knowledge
Basic knowledge of accounting and English.
Scientific Responsible
Program Tutors
Mode And Frequency Of Communication
Commucation is via email
Cost
ELEARNING: 300€
Installements
The total amount of tuition is €300 and is paid in two installments. The first installment, of €150, is paid as an advance before the start of the courses, to secure the place, and the second, of €150, is paid before the program is half completed. In the event of a discount, the above amounts are reduced proportionally. Especially in the case of a 20% discount, the above amounts are set at €240 (total amount), €150 (first installment -advance payment) and €90 (second installment).
Trainees are informed of the installment amounts and related deadlines via email upon their acceptance into the program.
CONTACT
46, Kefallinias Str., 11251, Athens
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dummy secretariat@diaviou.aueb.gr
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dummy+30 210 8203 913
For the in Class programs:
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dummydiazosis@diaviou.aueb.gr
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dummy+30 210 8203 916, 912, 914
For the eLearning Programs:
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dummyelearning@diaviou.aueb.gr
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dummy+30 210 8203 753
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