{"id":629,"date":"2019-10-18T08:20:14","date_gmt":"2019-10-18T05:20:14","guid":{"rendered":"https:\/\/www.phanosiacovou.com\/courses\/accounting-and-economics\/pagkypries-exetaseis-logistiki\/"},"modified":"2026-01-12T11:06:58","modified_gmt":"2026-01-12T09:06:58","slug":"pagkypries-exetaseis-logistiki","status":"publish","type":"page","link":"https:\/\/www.phanosiacovou.com\/en\/courses\/accounting-and-economics\/pagkypries-exetaseis-logistiki\/","title":{"rendered":"\u03a0\u03b1\u03b3\u03ba\u03cd\u03c0\u03c1\u03b9\u03b5\u03c2 \u0395\u03be\u03b5\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2: \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k1ulrkdx-3164824f2f007b370367047d35c5b2e3\">\n.avia-section.av-k1ulrkdx-3164824f2f007b370367047d35c5b2e3{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/www.phanosiacovou.com\/wp-content\/uploads\/2019\/10\/mathimata-logistikis-larnaca.jpg);\nbackground-position:100% 100%;\nbackground-attachment:scroll;\n}\n.avia-section.av-k1ulrkdx-3164824f2f007b370367047d35c5b2e3 .av-section-color-overlay{\nopacity:0.8;\nbackground-color:#000000;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-k1ulrkdx-3164824f2f007b370367047d35c5b2e3 main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_one_full  avia-builder-el-first  avia-full-stretch avia-bg-style-scroll av-section-color-overlay-active av-minimum-height av-minimum-height-50 av-height-50  container_wrap fullsize'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='50' data-av_min_height_opt='50'><div class=\"av-section-color-overlay-wrap\"><div class=\"av-section-color-overlay\"><\/div><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-629'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-14s3i-7da21ef73df33bc884082350cc38639e\">\n.flex_column.av-14s3i-7da21ef73df33bc884082350cc38639e{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-14s3i-7da21ef73df33bc884082350cc38639e av_one_half  avia-builder-el-1  el_before_av_one_half  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k1vpzxj6-ea5e4a8244f54574c8e2e4e0845c24ba\">\n#top .av-special-heading.av-k1vpzxj6-ea5e4a8244f54574c8e2e4e0845c24ba{\npadding-bottom:10px;\ncolor:#ffffff;\n}\nbody .av-special-heading.av-k1vpzxj6-ea5e4a8244f54574c8e2e4e0845c24ba .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-k1vpzxj6-ea5e4a8244f54574c8e2e4e0845c24ba .special-heading-inner-border{\nborder-color:#ffffff;\n}\n.av-special-heading.av-k1vpzxj6-ea5e4a8244f54574c8e2e4e0845c24ba .av-subheading{\nfont-size:18px;\n}\n<\/style>\n<div  class='av-special-heading av-k1vpzxj6-ea5e4a8244f54574c8e2e4e0845c24ba av-special-heading-h1 custom-color-heading blockquote modern-quote  avia-builder-el-2  avia-builder-el-no-sibling '><div class='av_custom_color av-subheading av-subheading_above'><p>\u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03ba\u03b1\u03b9 \u03a0\u03bf\u03bb\u03b9\u03c4\u03b9\u03ba\u03ae \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03af\u03b1<br \/>\n\u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03a0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2, \u0395\u03ba\u03c0\u03b1\u03af\u03b4\u03b5\u03c5\u03c3\u03b7<\/p>\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >\u03a0\u03b1\u03b3\u03ba\u03cd\u03c0\u03c1\u03b9\u03b5\u03c2 \u0395\u03be\u03b5\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2:<br \/>\u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3owu-310c4a840665936f5496dfd41287c5e4\">\n.flex_column.av-3owu-310c4a840665936f5496dfd41287c5e4{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-3owu-310c4a840665936f5496dfd41287c5e4 av_one_half  avia-builder-el-3  el_after_av_one_half  avia-builder-el-last  flex_column_div av-zero-column-padding  '     ><\/div><\/div><\/div><\/main><!-- close content main element --><\/div><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-629'><div class='entry-content-wrapper clearfix'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9vv6u-2ac726b9a2dc37a832d0a4a817d04e3f\">\n.flex_column.av-9vv6u-2ac726b9a2dc37a832d0a4a817d04e3f{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-9vv6u-2ac726b9a2dc37a832d0a4a817d04e3f av_one_full  avia-builder-el-4  el_after_av_section  avia-builder-el-no-sibling  first flex_column_div av-zero-column-padding  '     ><section  class='av_textblock_section av-k1vovd6d-d7ef56a048e825bf69b1d56dd1e4b2ae '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h4><strong>\u0394\u03b9\u03ac\u03c1\u03ba\u03b5\u03b9\u03b1 \u03b5\u03be\u03ad\u03c4\u03b1\u03c3\u03b7\u03c2:<\/strong>\u00a03 \u03ce\u03c1\u03b5\u03c2<\/h4>\n<p><strong>\u0395\u03be\u03b5\u03c4\u03b1\u03c3\u03c4\u03b9\u03ba\u03cc \u03b4\u03bf\u03ba\u03af\u03bc\u03b9\u03bf:<\/strong> \u0398\u03b1 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc 5 \u03b1\u03c3\u03ba\u03ae\u03c3\u03b5\u03b9\u03c2\/\u03b5\u03c1\u03c9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c6\u03cc\u03c1\u03c9\u03bd \u03c4\u03cd\u03c0\u03c9\u03bd \u03b4\u03b9\u03b1\u03b2\u03b1\u03b8\u03bc\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03b1\u03c0\u03b1\u03bd\u03c4\u03b7\u03b8\u03bf\u03cd\u03bd \u03cc\u03bb\u03b5\u03c2.<\/p>\n<p>\u0397 \u03b1\u03c1\u03af\u03b8\u03bc\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03c0\u03b1\u03c1\u03b1\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd \u03c0\u03bf\u03c5 \u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03bf\u03cd\u03bd \u03b4\u03b5\u03bd \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b1\u03c1\u03af\u03b8\u03bc\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03c4\u03c9\u03bd \u03b2\u03b9\u03b2\u03bb\u03af\u03c9\u03bd \u03c4\u03b7\u03c2 \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2. (\u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03a4\u03cc\u03bc\u03bf\u03c2 \u0392\u0384 \u03ad\u03ba\u03b4. \u03a5\u0391\u03a0 2007, \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u0393\u0384 \u039b\u03c5\u03ba\u03b5\u03af\u03bf\u03c5, \u03ad\u03ba\u03b4. \u03a5\u0391\u03a0 2007, \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u0393\u0384 \u0395\u03bd\u03b9\u03b1\u03af\u03bf\u03c5 \u039b\u03c5\u03ba\u03b5\u03af\u03bf\u03c5 \u2013 \u03a3\u03c5\u03bc\u03c0\u03bb\u03ae\u03c1\u03c9\u03bc\u03b1 \u0391\u03c3\u03ba\u03ae\u03c3\u03b5\u03c9\u03bd, \u03a5\u0391\u03a0 2008).<\/p>\n<p><strong>I. \u0391\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7 \u03a3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03a0\u03ac\u03b3\u03b9\u03bf\u03c5 \u0395\u03bd\u03b5\u03c1\u03b3\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd \u2013 Depreciation of Fixed Assets<\/strong><\/p>\n<ol>\n<li>\u039c\u03ad\u03b8\u03bf\u03b4\u03bf\u03b9 \u0391\u03c1\u03b9\u03b8\u03bc\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2 (\u03a3\u03c4\u03b1\u03b8\u03b5\u03c1\u03ae \u03ba\u03b1\u03b9 \u03a6\u03b8\u03af\u03bd\u03bf\u03c5\u03c3\u03b1)<\/li>\n<li>\u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b3\u03b3\u03c1\u03b1\u03c6\u03ad\u03c2 (\u03c4\u03c1\u03cc\u03c0\u03bf\u03b9 \u03ba\u03b1\u03c4\u03b1\u03c7\u03ce\u03c1\u03b7\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2 \u2013 \u0386\u03bc\u03b5\u03c3\u03bf\u03c2 \u03ba\u03b1\u03b9 \u0388\u03bc\u03bc\u03b5\u03c3\u03bf\u03c2).<\/li>\n<li>\u0391\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7 \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd \u03c0\u03bf\u03c5 \u03b1\u03b3\u03bf\u03c1\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ae \u03c0\u03c9\u03bb\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7 \u03b4\u03b9\u03ac\u03c1\u03ba\u03b5\u03b9\u03b1 \u03c4\u03bf\u03c5 \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03ad\u03c4\u03bf\u03c5\u03c2.<\/li>\n<li>\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u0394\u03b9\u03b1\u03b8\u03ad\u03c3\u03b5\u03c9\u03c2 (\u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03c2) \u03a0\u03ac\u03b3\u03b9\u03c9\u03bd \u03a0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03a3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd (Disposal A\/c)<\/li>\n<\/ol>\n<p><strong>\u0399\u0399. \u03a0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03ad\u03c2 \u0395\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u2013 Partneships<\/strong><\/p>\n<ol>\n<li>\u03a0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03af \u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u03c4\u03c9\u03bd \u03a3\u03c5\u03bd\u03b5\u03c4\u03b1\u03af\u03c1\u03c9\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03bf\u03b9 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u03c0\u03bf\u03c5 \u03ad\u03c7\u03bf\u03c5\u03bd \u03c3\u03c7\u03ad\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03bf\u03c5\u03c2 \u03c3\u03c5\u03bd\u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5\u03c2. \u03a4\u03b5\u03bb\u03b9\u03ba\u03bf\u03af \u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af.<\/li>\n<li>\u03a6\u03ae\u03bc\u03b7 \u03ba\u03b1\u03b9 \u03a0\u03b5\u03bb\u03b1\u03c4\u03b5\u03af\u03b1 \u2013 \u0395\u03c0\u03b1\u03bd\u03b5\u03ba\u03c4\u03af\u03bc\u03b7\u03c3\u03b7 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03b9\u03b1\u03ba\u03ce\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd.<\/li>\n<li>\u03a0\u03c1\u03cc\u03c3\u03bb\u03b7\u03c8\u03b7 \u039d\u03ad\u03bf\u03c5 \u03a3\u03c5\u03bd\u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5 \u2013 \u0391\u03c0\u03bf\u03c7\u03ce\u03c1\u03b7\u03c3\u03b7 \u03a3\u03c5\u03bd\u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5<\/li>\n<li>\u0394\u03b9\u03ac\u03bb\u03c5\u03c3\u03b7 \u03a0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03ae\u03c2 \u0395\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2<\/li>\n<\/ol>\n<p><strong>\u0399\u0399\u0399. \u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u0392\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03ce\u03bd \u0395\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u2013 \u0399\u03c3\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \/\u00a0<\/strong><strong>Accounts of Manufacturing Businesses \u2013 Balance Sheet<\/strong><\/p>\n<ul>\n<li>\u03a4\u03b5\u03bb\u03b9\u03ba\u03bf\u03af \u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u0392\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03ae\u03c2 \u0395\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2.<\/li>\n<li>\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u03a0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2.<\/li>\n<li>\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u0395\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2 \u0395\u03bc\u03c0\u03bf\u03c1\u03b5\u03c5\u03bc\u03ac\u03c4\u03c9\u03bd.<\/li>\n<li>\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u0391\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1 \u03a7\u03c1\u03ae\u03c3\u03b7\u03c2.<\/li>\n<li>\u0399\u03c3\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2.<\/li>\n<\/ul>\n<p><strong>IV. \u039c\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03ad\u03c2 \u0395\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03a0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b7\u03c2 \u0395\u03c5\u03b8\u03cd\u03bd\u03b7\u03c2 \/ Limited Liability Companies, by Shares<\/strong><\/p>\n<p>1. \u03a3\u03c7\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03cc\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5 &#8211; Raising of Capital.<\/p>\n<p style=\"padding-left: 40px;\">1.1. \u0388\u03ba\u03b4\u03bf\u03c3\u03b7 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd &#8211; \u0399ssue of shares.<br \/>\n1.2. \u03a5\u03c0\u03b5\u03c1\u03ba\u03ac\u03bb\u03c5\u03c8\u03b7 \u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03bf\u03cd \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5 &#8211; Oversubscription.<br \/>\n1.3. \u039a\u03b1\u03b8\u03c5\u03c3\u03c4\u03b5\u03c1\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2- Calls in arrear and in advance<br \/>\n1.4. \u0394\u03b9\u03b1\u03ba\u03c1\u03af\u03c3\u03b5\u03b9\u03c2 \u039c\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03bf\u03cd \u039a\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03b5\u03bc\u03c6\u03ac\u03bd\u03b9\u03c3\u03ae \u03c4\u03bf\u03c5 \u03c3\u03c4\u03bf\u03bd \u03b9\u03c3\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc.<\/p>\n<p>2. \u0388\u03ba\u03b4\u03bf\u03c3\u03b7 \u039f\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03ce\u03bd \u2013 Issue of Debentures.<br \/>\n3. \u03a4\u03b5\u03bb\u03b9\u03ba\u03bf\u03af \u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u2013 Final Accounts.<\/p>\n<p style=\"padding-left: 40px;\">3.1. \u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u201c\u0395\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7 \u0395\u03bc\u03c0\u03bf\u03c1\u03b5\u03c5\u03bc\u03ac\u03c4\u03c9\u03bd \u2013 Trading A\/C\u201d \u201c\u0391\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1 \u03a7\u03c1\u03ae\u03c3\u03b5\u03c9\u03c2\u201c \u03ba\u03b1\u03b9 \u201c\u0394\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7 \u039a\u03b5\u03c1\u03b4\u03ce\u03bd\u201d \u2013 Profit and Loss and Appropriation Accounts<br \/>\n3.2 \u0399\u03c3\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u00a0\u2013 \u039f\u03c1\u03b9\u03b6\u03cc\u03bd\u03c4\u03b9\u03b1 \u03ba\u03b1\u03b9 \u03ba\u03ac\u03b8\u03b5\u03c4\u03b7 \u03b4\u03b9\u03ac\u03c4\u03b1\u03be\u03b7. Balance Sheet \u2013 Horizontal and Vertical presentation.<\/p>\n<p><strong>V. \u0395\u03be\u03b1\u03b3\u03bf\u03c1\u03ac \u0395\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03a3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7 \u0395\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd \u2013 Purchase of a business and<\/strong><br \/>\n<strong>amalgamation of Companies<\/strong><\/p>\n<p>1. \u0395\u03be\u03b1\u03b3\u03bf\u03c1\u03ac \u03b1\u03c4\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03c2 \u2013 Taking over a sole trader\u2019s business.<br \/>\n2. \u039c\u03b5\u03c4\u03b1\u03c4\u03c1\u03bf\u03c0\u03ae \u03a0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03ae\u03c2 \u0395\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2 \u03c3\u03b5 \u039c\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03ae &#8211; Conversion of a partnership into a limited company. (A\u03c6\u03b1\u03b9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03b7 \u03a3\u03c5\u03b3\u03c7\u03ce\u03bd\u03b5\u03c5\u03c3\u03b7 \u0395\u03c4\u03b1\u03b9\u03c1\u03b5\u03b9\u03ce\u03bd- Amalgamation of companies).<\/p>\n<p><strong>VI. \u0391\u03c1\u03b9\u03b8\u03bc\u03bf\u03b4\u03b5\u03af\u03ba\u03c4\u03b5\u03c2 \u2013 Ratios<\/strong><\/p>\n<p>\u0388\u03bd\u03bd\u03bf\u03b9\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03be\u03af\u03b1 \u03b1\u03c1\u03b9\u03b8\u03bc\u03bf\u03b4\u03b5\u03b9\u03ba\u03c4\u03ce\u03bd \u2013 \u0395\u03be\u03b1\u03b3\u03c9\u03b3\u03ae \u03b1\u03c1\u03b9\u03b8\u03bc\u03bf\u03b4\u03b5\u03b9\u03ba\u03c4\u03ce\u03bd \u2013 \u0395\u03c1\u03bc\u03b7\u03bd\u03b5\u03af\u03b1 \u0391\u03c1\u03b9\u03b8\u03bc\u03bf\u03b4\u03b5\u03b9\u03ba\u03c4\u03ce\u03bd<\/p>\n<ul>\n<li>\u039a\u03c5\u03c1\u03b9\u03cc\u03c4\u03b5\u03c1\u03bf\u03b9 \u03b1\u03c1\u03b9\u03b8\u03bc\u03bf\u03b4\u03b5\u03af\u03ba\u03c4\u03b5\u03c2: \u03c1\u03b5\u03c5\u03c3\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2, \u03b1\u03c0\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03ac\u03c6\u03bf\u03c1\u03bf\u03b9 \u03ac\u03bb\u03bb\u03bf\u03b9 \u03b1\u03c1\u03b9\u03b8\u03bc\u03bf\u03b4\u03b5\u03af\u03ba\u03c4\u03b5\u03c2.<\/li>\n<li>M\u03b5 \u03c4\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03b1\u03c1\u03b9\u03b8\u03bc\u03bf\u03b4\u03b5\u03b9\u03ba\u03c4\u03ce\u03bd \u03bd\u03b1 \u03c3\u03c5\u03bd\u03c4\u03b1\u03c7\u03b8\u03bf\u03cd\u03bd \u03c4\u03b5\u03bb\u03b9\u03ba\u03bf\u03af \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u03ba\u03b1\u03b9 \u03b9\u03c3\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2.<\/li>\n<\/ul>\n<p><strong>VII. \u03a5\u03c0\u03bf\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u2013 Branches<\/strong><\/p>\n<p>1. \u03a3\u03cd\u03c3\u03c4\u03b7\u03bc\u03b1 \u03c4\u03b7\u03c1\u03ae\u03c3\u03b5\u03c9\u03c2 \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03b2\u03b9\u03b2\u03bb\u03af\u03c9\u03bd \u03bc\u03cc\u03bd\u03bf \u03b1\u03c0\u03cc \u03c4\u03bf \u039a\u03b5\u03bd\u03c4\u03c1\u03b9\u03ba\u03cc \u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1 Accounting Records Kept by Head Office.<\/p>\n<p style=\"padding-left: 40px;\">1.1. \u03a4\u03b9\u03bc\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03b5\u03bc\u03c0\u03bf\u03c1\u03b5\u03c5\u03bc\u03ac\u03c4\u03c9\u03bd \u03c3\u03c4\u03b7\u03bd \u03c4\u03b9\u03bc\u03ae \u03ba\u03cc\u03c3\u03c4\u03bf\u03c5\u03c2 &#8211; at cost price.<br \/>\n1.2. \u03a4\u03b9\u03bc\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03b5\u03bc\u03c0\u03bf\u03c1\u03b5\u03c5\u03bc\u03ac\u03c4\u03c9\u03bd \u03c3\u03c4\u03b7\u03bd \u03c4\u03b9\u03bc\u03ae \u03ba\u03cc\u03c3\u03c4\u03bf\u03c5\u03c2 \u03b1\u03c5\u03be\u03b7\u03bc\u03ad\u03bd\u03b7 \u03ba\u03b1\u03c4\u03ac \u03ad\u03bd\u03b1 \u03c3\u03c4\u03b1\u03b8\u03b5\u03c1\u03cc \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03cc \u03ba\u03ad\u03c1\u03b4\u03bf\u03c5\u03c2 \u03c0\u03ac\u03bd\u03c9 \u03c3\u03c4\u03bf \u03ba\u03cc\u03c3\u03c4\u03bf\u03c2 \u2013 at cost plus a fixed percentage \u03bff profit on cost.<br \/>\n1.2.1. \u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u201c\u0395\u03bc\u03c0\u03bf\u03c1\u03b5\u03cd\u03bc\u03b1\u03c4\u03b1 \u03a5\u03c0\u03bf\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2\u201d \u03bc\u03b5 \u03b4\u03c5\u03bf \u03c3\u03c4\u03ae\u03bb\u03b5\u03c2 \u03c0\u03bf\u03c3\u03ce\u03bd \u2013 Branch stock A\/c with double money columns.<br \/>\n1.2.2. \u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u03a4\u03b1\u03ba\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd K\u03ad\u03c1\u03b4\u03bf\u03c5\u03c2 \u03a5\u03c0\u03bf\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 Branch Adjustment A\/c.<\/p>\n<p>2. \u03a3\u03cd\u03c3\u03c4\u03b7\u03bc\u03b1 \u03c4\u03b7\u03c1\u03ae\u03c3\u03b5\u03c9\u03c2 \u03be\u03b5\u03c7\u03c9\u03c1\u03b9\u03c3\u03c4\u03ce\u03bd \u03b2\u03b9\u03b2\u03bb\u03af\u03c9\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf \u03a5\u03c0\u03bf\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1 \u2013 Separate accounting records kept by Branch. \u0395\u03be\u03b5\u03c4\u03ac\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03cc\u03bd\u03bf \u03b7 \u03c4\u03b9\u03bc\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u03b5\u03bc\u03c0\u03bf\u03c1\u03b5\u03c5\u03bc\u03ac\u03c4\u03c9\u03bd \u03c3\u03c4\u03b7\u03bd \u03c4\u03b9\u03bc\u03ae \u03ba\u03cc\u03c3\u03c4\u03bf\u03c5\u03c2.<\/p>\n<p style=\"padding-left: 40px;\">2.1. T\u03c1\u03b5\u03c7\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03b9 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u03a5\u03c0\u03bf\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03ba\u03b1\u03b9 \u039a\u03b5\u03bd\u03c4\u03c1\u03b9\u03ba\u03bf\u03cd Current Accounts of Branch and Head Office \u0395\u03bc\u03c0\u03bf\u03c1\u03b5\u03cd\u03bc\u03b1\u03c4\u03b1 \u03ba\u03b1\u03b9 \u0395\u03bc\u03b2\u03ac\u03c3\u03bc\u03b1\u03c4\u03b1 \u03ba\u03b1\u03b8\u2019 \u03bf\u03b4\u03cc\u03bd Goods and remittances in transit.<br \/>\n2.2. \u03a3\u03cd\u03bd\u03c4\u03b1\u03be\u03b7 \u03a4\u03b5\u03bb\u03b9\u03ba\u03ce\u03bd \u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03ce\u03bd \u03ba\u03b1\u03b9 \u0399\u03c3\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd.<\/p>\n<\/div><\/section><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":526,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"slim_seo":{"description":"\u03a0\u03b1\u03b3\u03ba\u03cd\u03c0\u03c1\u03b9\u03b5\u03c2 \u0395\u03be\u03b5\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2: \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae - \u0399\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ac \u03a6\u03c1\u03bf\u03bd\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03b1 \u03a6\u0391\u039d\u039f\u03a3 \u0399\u0391\u039a\u03a9\u0392\u039f\u03a5","title":"\u03a0\u03b1\u03b3\u03ba\u03cd\u03c0\u03c1\u03b9\u03b5\u03c2 \u0395\u03be\u03b5\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2: \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae - \u0399\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ac \u03a6\u03c1\u03bf\u03bd\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03b1 \u03a6\u0391\u039d\u039f\u03a3 \u0399\u0391\u039a\u03a9\u0392\u039f\u03a5"},"footnotes":""},"class_list":["post-629","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.phanosiacovou.com\/en\/wp-json\/wp\/v2\/pages\/629","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.phanosiacovou.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.phanosiacovou.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.phanosiacovou.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.phanosiacovou.com\/en\/wp-json\/wp\/v2\/comments?post=629"}],"version-history":[{"count":2,"href":"https:\/\/www.phanosiacovou.com\/en\/wp-json\/wp\/v2\/pages\/629\/revisions"}],"predecessor-version":[{"id":2367,"href":"https:\/\/www.phanosiacovou.com\/en\/wp-json\/wp\/v2\/pages\/629\/revisions\/2367"}],"up":[{"embeddable":true,"href":"https:\/\/www.phanosiacovou.com\/en\/wp-json\/wp\/v2\/pages\/526"}],"wp:attachment":[{"href":"https:\/\/www.phanosiacovou.com\/en\/wp-json\/wp\/v2\/media?parent=629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}