The main objective of Accounting is the basic financial statements. The basic financial statements are: balance sheet, income statement, statement of changes in equity, statement of changes in cash flow and notes to the financial statements. Balance is a basic accounting calculation, account businesses. Profit and loss is a financial report that shows the success of business firms of different types over the period. Cash flow statement provides information about provides information about cash receipts and cash expenditures during the accounting period as well as cash and cash equivalents at the beginning and end of the accounting period. According to the Croatian standard financial reporting, statement of changes in equity indludes changes in invested capital, earned capital and direct changes in equity. (by the profit and loss account). The last finacial statment that entrepreneurs are obliged to prepare for the year the notes to the financial statements. They further clarify the structure, value and characteristics of some positions in these statements. In the process of analyzing financial statements, it is possible to use a number of different procedures, which are, primarily, upon motivated in articulating and comparing. . Financial indicators are therefore liquidity indicators, debt, investment, economy, profitability and activities.