This book is an introductory textbook on the subject of financial accounting. It provides a comprehensive approach to basic accounting topics that will engage students at the undergraduate or graduate level. At the same time, it is a useful tool for business professionals who are dealing with financial accounting for the first time or want to update their knowledge with the latest developments in the field.

The analysis of financial accounting topics combines theory with empirical examples, following modern approaches in accounting education. The textbook consists of fourteen chapters, in which, among other things, topics such as:

- the conceptual framework of financial accounting
- financial statements
- the recording technique of accounting events and the completion of the accounting cycle
- the recognition and valuation of elements of the assets such as fixed assets, inventories, and investments
- the recognition and measurement of revenues
- the basic 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 become familiar with its basic techniques. Knowledge of basic accounting concepts and techniques is a necessary prerequisite for the successful study of other accounting topics.