This book is the result of many years of teaching by the authors, Mr. Epameinondas Batsinilas and Mr. Kyriakos Patatoukas, who have served for many years offering social work in teaching Accounting and Auditing science since the establishment of the Institute for Education of the Body of Chartered Accountants in 1997. It is the fruit of a timeless, multi-year effort for the professional training of candidates for Chartered Accountants-Auditors, executives in businesses across all sectors of the economy, and students in 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 is conveyed in a clear, comprehensible, and understandable manner in this book, which is aimed at students who aspire to become Chartered Accountants-Auditors, university students wishing to study Accounting and become accounting scientists, as well as professional accountants, accounting department heads, and tax advisors who wish to supplement their knowledge in specialized areas of accounting, tax, and commercial legislation that are necessary to carry out their multifaceted work.

The writing of the book has been done in accordance with the Greek Accounting Standards (Law 4308/Official Gazette A' 251/24.11.2014), and where deemed necessary, a brief reference to the International Financial Reporting Standards (IFRS) is attempted.

The content of the book is 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 have proceeded with their parameterization in order to meet the need for adaptation of the accounting processes required by law, this book develops and resolves practical applications both using the codes of the Greek Accounting System and using the codes of Annex C of the law.

This development is done separately for each group of accounts with a simultaneous reference to the accounting circulars and Opinions of the S.L.O.T. that interpret the specific accounting issues arising from the implementation of the law.