This book is the result of many years of teaching by the authors, Mr. Epameinondas Batsinilas and Mr. Kyriakos Patatoukas, who, both as professionals and teachers, have served for many years and continue to provide social contribution in the learning of Accounting and Auditing Science since the establishment of the Institute of Education of the Body of Chartered Accountants in 1997.

It is the fruit of a timeless, multi-year effort for the professional education of candidates for Chartered Accountants-Auditors, business executives from all sectors of the economy, and students of postgraduate programs at the National and Kapodistrian University of Athens.

The broad theoretical background and extensive practical experience of the authors, in illustrating business decisions through Accounting, are presented in a clear, accessible, and understandable manner in this book, which is aimed at those students who aspire to become Chartered Auditors-Accountants, university students who wish to study Accounting and become accounting scientists, and professional accountants, accounting managers, and tax consultants who wish to enhance their knowledge in specialized topics of accounting, tax, and commercial law that are necessary to perform their multifaceted work.

This book is written according to the Greek Accounting Standards (Law 4308/FEK A 251/24.11.2014), and where deemed necessary, a brief reference is made to International Financial Reporting Standards (IFRS).

The content of the book has been structured in such a way that all topics of Financial Accounting are analyzed by account from the perspective of tax, commercial, and accounting law.

Given that since the implementation of Law 4308/2014 on 01.01.2015, very few entities have changed their software programs concerning the use of account codes of the Greek Accounting System, but instead, they have customized them to meet the need for adaptation of accounting processes required by law, this book develops and resolves practical applications both with the use of codes from the Greek Accounting System and the adaptation of accounting processes to the law as well as with the use of codes from Appendix C of the law.

This development is conducted separately for each group of accounts, with a simultaneous reference to accounting circulars and opinions of the Greek Institute of Chartered Accountants that interpret the individual accounting issues arising from the application of the law.