This book is aimed at students of economic schools and fully covers the material of Financial Accounting I and II courses. The methodology followed in the book is modern and fully adapted to the requirements of the curricula of post-secondary and higher education, in the teaching subject of Accounting based on Greek Accounting Standards (GAS).

The book is divided into 2 parts.

In the first part, which consists of six chapters, accounting is approached by analyzing its necessity, role, and importance, with a main focus on the technique of accounting monitoring. This analysis is based on the theoretical analysis of concepts and generally accepted accounting principles, while simultaneously orienting the content to align with Greek Accounting Standards.

In the second part, there is an analysis and deepening of the content and the operation of accounts within the framework of Greek Accounting Standards (GAS). Using many examples, the new framework of rules is analyzed, as well as new accounting concepts such as fair value and the process of accounting monitoring as determined by Greek Accounting Standards.

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