This book is aimed at students of economic disciplines and fully covers the material for courses in Financial Accounting I and II.

The methodology followed in the book is modern and perfectly adapted to the requirements of the curricula of post-secondary and higher education in the subject of Accounting based on the Greek Accounting Standards.

The book is divided into 2 parts. The first part, which consists of six chapters, approaches accounting by analyzing its necessity, role, and significance, with a primary focus on the technique of accounting monitoring. This analysis is based on the theoretical analysis of concepts and generally accepted principles of Accounting, while simultaneously orienting the content to align with the Greek Accounting Standards.

The second part delves into the content and functioning of accounts within the framework of the Greek Accounting Standards (G.A.S.). By using many examples, it analyzes the new framework of rules, the new accounting concepts such as fair value and the accounting monitoring process as defined by the Greek Accounting Standards.

Professionals in the field (accountants, tax advisors, etc.) will find a valuable "tool" that will facilitate their work.