SIA “BEGONIJA” is a tour operator company founded in 1992.

Introduction
Accounting is the process of recording financial transactions pertaining to a business. The accounting process includes summarizing, analyzing and reporting these transactions to oversight agencies, regulators and tax collection entities (Fernando, 2021).
Accounting at an enterprise is the most important process in the formation of economic policy, a business tool, one of the main mechanisms for managing production and sales of products.
The relevance of the accountant is justified by the fact that the quality of accounting data affects the regulation of financial relations and the process of making strategic decisions.
The purpose of this work is to study the financial statements of the company.
1. Description of the analyzed company
SIA "BEGONIJA" is a tour operator company founded in 1992.
The company is registered in the Commercial Register as a Limited Liability Company (SIA) and has registration number 40003104895.
The company organizes individual and group tourist t...

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