The new updated edition of Astbooks "Complete Accounting Plan (ELP - SLOT)" includes over 600 examples, most of which are based on SLOT opinions with accounting entries and the corresponding ledgers ("tav") of accounts, as well as an accounting plan whose development exceeds 2,700 accounts covering the largest percentage of the accounting monitoring needs of an entity.

Since the Greek Accounting Standards (ELP) have unified, supplemented, and modernized the accounting rules of the country, creating a comprehensive and functional accounting-regulatory framework for businesses and other underlying entities, the scientific team of Astbooks chose to structure this edition exclusively based on the ELP regarding the accounting plan without adapting it to the EGE (General Accounting Plan), as they considered that the proposed accounting plan of the law better responds to the needs for simplification introduced by the law, monitoring of the accounting system, and preparation of financial statements.

This book comprises six parts. Specifically: The first part includes general principles and concepts of accounting. Initially, the legal framework governing the ELP is presented. Then, useful topics related to are analyzed:

• The categories of entities (size criteria, classification, average number of employees, turnover)
• The fundamental principles of preparing financial statements (accrual principle and going concern) as well as the publication time for each legal form of entity
• Monitoring of Accounting / Tax Base (temporary / permanent differences)
• The operation and concepts of the accounting system (double-entry/single-entry system, debit/credit, assets/liabilities, equity)
• Accounting records, categories, concepts (journal, ledger, balance sheet, etc.) as well as their update timing
• Accounting policies and deviations from them
• The appendix and its content

The second part of the book includes the analysis of the account plan and its development by group into secondary, tertiary, and quaternary accounts, according to the proposal of Annex C of Law 4308/2014. Indicatively by group:

• Group 1: Tangible and intangible non-current (fixed) assets
• Group 2: Inventories
• Group 3: Financial and other assets
• Group 4: Equity
• Group 5: Liabilities
• Group 6: Expenses and losses
• Group 7: Revenues and gains
• Group 8: Self-production, branches, and period results
• Group 0: Off-balance accounts (optional)

The third part includes a complete practical application of closing the fiscal year and preparing the balance sheet with deferred tax and specialized accounting issues (measurement at fair value, severance pay for employees, grants, etc.). The application includes balances and closing entries.

The fourth part of the book includes a proposed chart of accounts from the scientific team of Astbooks, based entirely on the proposal of Annex C of the law. In any case, the proposed accounting plan can be shaped according to the respective needs of the entity.

The fifth part of the book includes all templates of individual financial statements (income statement, balance sheet, statement of changes in equity, and cash flow statement).

The sixth part includes the linkage of the items of the individual financial statements with the corresponding accounts of the accounting plan at the primary level.