This book is an introductory text in the field of financial accounting. It provides a comprehensive approach to key issues in accounting science, which will engage undergraduate and graduate students.

At the same time, it serves as a useful tool for business executives who are dealing with financial accounting for the first time or want to refresh their knowledge with the latest developments in the field.

The analysis of financial accounting topics combines theory with empirical examples, following modern approaches to accounting education. The text consists of fourteen chapters, which cover topics such as:

• the conceptual framework of financial accounting
• the financial statements
• the technique for recording accounting events and the completion of the accounting cycle
• the recognition and measurement of assets such as fixed assets, inventory, and investments
• the recognition and measurement of revenues
• the main business forms operating in the Greek economy
• the analysis of financial statements.

The goal of the book is to help readers understand the concepts of Financial Accounting and familiarize themselves with its basic techniques. Knowledge of fundamental accounting concepts and techniques is a prerequisite for the successful study of other accounting topics.