[...] To achieve the goals of the book, the material is divided into twenty-five chapters classified into five parts.

The first part consists of three chapters and provides a review of basic concepts such as the definition of accounting, the accounting cycle, and the time value of money.

The second part consists of three chapters and covers the framework of Financial Accounting. Specifically, it describes the institutional framework, the conceptual framework in which the definitions of the basic elements of financial statements are formulated, and the generally accepted accounting principles. For the first time in Greek literature, it analyzes the theoretical framework for measuring accounting income, which seems to be adopted by the Accounting Standards Board.

The third part describes the financial statements, including the statement of comprehensive income, the statement of financial position, the statement of cash flows, the statement of changes in equity, the statement of profit or loss and other comprehensive income, and the balance sheet, both according to IFRS 1 and Greek GAAP.

The fourth part, consisting of seven chapters, forms the core of the book and covers the accounting of tangible assets on the balance sheet and the corresponding revenues and expenses.

The fifth part of the book, which includes seven chapters, provides an introduction to the accounting of financial instruments, mainly in accordance with the provisions of the Accounting Standards Board.

The book concludes with a series of appendices, including a series of integrated exercises/examples for student use, a brief Greek-English and English-Greek dictionary, and examples of disclosures in accordance with the Accounting Standards Board.

The book includes a significant number of examples. For the solutions to most of these examples, journal entries are provided, for which the following should be noted:
- Whenever possible, the nomenclature of the Greek GAAP accounts is used, as this is used in accounting practice in Greece.
- Only primary and secondary accounts are used to simplify the study of the examples.
- In some cases where there are no relevant accounts in Greek GAAP (e.g., cost of goods sold), but we consider their use necessary at this level of education, we use the code (XX.XX) and the name of the account that we consider scientifically correct. [...]

(from the preface of the first edition by the authors)