This book is the result of many years of teaching by the authors, Mr. Epaminondas Batsinilas and Mr. Kyriakos Patatoukas, who, either as professionals or as educators, have served for many years and continue to offer social work 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 aspiring 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 the many years of practical experience of the authors, in depicting business decisions through Accounting, are presented in a clear, comprehensible, and understandable manner in this book, which is aimed at those students who aspire to become Chartered Auditors - Accountants, at university students who wish to study Accounting science and become accounting scientists, and at professional accountants, accounting department heads, and tax specialists who wish to supplement their knowledge on specialized topics of accounting, tax, and commercial legislation.

The writing of the book was done according to the Greek Accounting Standards (Law 4308/Official Gazette A' 251/24.11.2014) and where deemed necessary, a brief reference is made to the International Financial Reporting Standards (IFRS).

The content of the book has been structured in such a way as to analyze all issues of Financial Accounting account by account from the perspective of tax, commercial, and accounting law.

Given that since the implementation of Law 4308/2014 on January 1, 2015, very few entities have changed their software programs regarding the use of account codes of E.G.L.S., practical applications are developed and solved both using E.G.L.S. codes and adapting accounting processes to the law as well as using the codes of Appendix C of the law.

This development is carried out separately for each group of accounts with a parallel reference to the accounting circulars and opinions of S.L.O.T. that interpret the specific accounting issues that arise from the application of the law.