Ο λογαριασμός είναι ληξιπρόθεσμος.

Because λογαριασμός is a masculine noun in Greek. The definite article has to match the noun’s gender, number, and case.

So in the nominative singular:

• ο = masculine
• η = feminine
• το = neuter

Since λογαριασμός is masculine singular, it takes ο.

It is a masculine noun. In this sentence, it is the subject of the verb είναι.

Many masculine Greek nouns in the nominative singular end in -ος, and λογαριασμός follows that very common pattern.

Because ληξιπρόθεσμος is an adjective, and Greek adjectives usually agree with the noun they describe in:

• gender
• number
• case

Since λογαριασμός is masculine singular nominative, the adjective must also be masculine singular nominative, so it appears as ληξιπρόθεσμος.

If the noun were feminine or neuter, the adjective would normally change form too.

Είναι is the present-tense form of to be used for he/she/it is and also they are.

In this sentence, it links the subject ο λογαριασμός with the adjective ληξιπρόθεσμος, just like English is in The bill is overdue.

A useful point: unlike English, Greek είναι does not change between singular and plural in the present tense.

They are in the nominative case.

Why?

• ο λογαριασμός is the subject of the sentence, so it is nominative.
• ληξιπρόθεσμος is a predicate adjective after είναι, and it also appears in the nominative to agree with the subject.

So both words are nominative masculine singular.

Normally, you should keep the article: Ο λογαριασμός είναι ληξιπρόθεσμος.

Greek uses the definite article more regularly than English in many cases. Without ο, the sentence sounds unnatural in ordinary usage unless you are speaking in a very special context, such as headlines, labels, or very clipped style.

So for normal speech and writing, use ο.

Yes, Greek word order is more flexible than English, because the endings show grammatical relationships more clearly.

The most neutral order is:

• Ο λογαριασμός είναι ληξιπρόθεσμος.

But you may also see:

• Ληξιπρόθεσμος είναι ο λογαριασμός.

This changes the emphasis. Putting ληξιπρόθεσμος first gives more focus to overdue.

Still, for a learner, the original order is the safest and most natural starting point.

A rough pronunciation guide is:

• Ο = o
• λογαριασμός = lo-ga-ria-SMOS
• είναι = EE-ne
• ληξιπρόθεσμος = lik-si-PRO-thes-mos

A few helpful notes:

• The stress marks show which syllable gets emphasis: λογαριασμός, ληξιπρόθεσμος
• ει in είναι is pronounced like ee
• ξ sounds like ks
• θ sounds like th in think

Because Greek often does not use an explicit subject pronoun when it is not needed.

In English, you must say It is overdue or The bill is overdue. In Greek, once the subject is stated as ο λογαριασμός, there is no need for a separate word like it.

Greek is a language that often leaves subject pronouns out when they are understood from the context or the sentence structure.

Not always. Λογαριασμός is a very common word and can mean different things depending on context, such as:

• bill
• account
• invoice
• sometimes even tab in everyday situations

So the exact English word depends on the situation. The Greek sentence itself stays the same, but the best translation may vary.

Yes, it is a normal and useful word, especially in administrative, financial, and official contexts. It is somewhat more formal than very casual everyday vocabulary, but it is absolutely standard.

You will often see it with things like:

• bills
• payments
• debts
• installments
• obligations

So it is a good word to learn, especially if you are reading notices, bank messages, bills, or official documents.

The dictionary forms are:

• λογαριασμός for the noun
• ληξιπρόθεσμος for the adjective
• είμαι for the verb to be

Even though the sentence uses είναι, the verb is listed in dictionaries as είμαι.

This is normal in Greek: verbs are usually listed in the first person singular form, not the infinitive as in English.

The three biggest things are:

1. Article + noun agreement

   • ο λογαριασμός

2. Adjective agreement

   • ληξιπρόθεσμος matches the masculine singular noun

3. The verb

   • είναι = is / are

So this sentence is a very good example of a basic Greek pattern:

article + noun + είναι + adjective

Once you understand that pattern, you can build many similar sentences.