Abstract
The research in this paper is based on the analyzed financial statements in the company's business operations. An entity's business must be stated in the accounting statements that include the balance sheet, income statement and additional financial statements, as well as consolidated financial statements for the group as a whole. The balance sheet has the task of providing insight into the financial situation of a company and the financial position of the enterprise, and the profit and loss account to provide an insight into the earning capacity of the company. By the moment of balancing, the balance and the account of success are formally invisible, or connected in one balance. The organic connection between the balance sheet and the profit and loss account indicates that their reality as well as the reality of financial results, that is, it depends on the analyzes that should be subjected to observation, examination, evaluation and formulation of the diagnosis of these processes that occurred in the company and which are now in the framework financial statements. Leaving any report from the analysis would lead to incorrect conclusions and such an analysis would not give a complete picture of all transactions affecting the outcome of a business.
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