The book Introduction to Financial Accounting was initially published in two volumes in 2004 - 2005. The first volume deals with the basic theoretical issues of Accounting, while the second contains solved exercises. This edition has resulted from the synthesis, improvement, and enhancement of the content of these two volumes.

It maintains the original orientation and basic structure of their writing. Specifically, the development of each key topic follows and reflects the flow of accounting information through the successive stages of the accounting cycle. The content of this volume is divided into four parts.

The first part contains Chapters 1 to 3. Chapter 1 addresses the presentation of the definition of Accounting, its historical development, and its division into subfields. The next chapter provides the basic conceptual framework of the elements that make up the financial position of the company, while Chapter 3 focuses on the conceptual background of the determinants of business profitability.

The second part of the volume consists of Chapters 4 to 9. Chapter 4 presents the supporting documents and the books of the accounting system. The following chapters elaborate on the topics concerning the production of accounting information through the maintenance of specific accounting books and their disclosure, through the preparation of financial statements, to those interested in the company's position and prospects.

[Excerpt from the text of the preface]