Igor Zdravkoski
Ljupce Markusheski
Zoran Vasileski

Faculty of Economics – Prilep, University “St.Kliment Ohridski” – Bitola, Marksova 133, Macedonia

Army of the Republic of Macedonia, Ilinden, Skopje, Macedonia

DOI: https://doi.org/10.31410/ITEMA.2018.404

2nd International Scientific Conference on Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture – ITEMA 2018 – Graz, Austria, November 8, 2018, CONFERENCE PROCEEDINGS published by the Association of Economists and Managers of the Balkans, Belgrade, Serbia; ISBN 978-86-80194-13-4


The permanent monitoring of the dynamics and condition of the assets, capital and liabilities, as well as the revenues and expenditures in practice is done through the preparation and presentation of the financial statements. It is also known that managers and other users on the one hand and business entities on the other, establish their communications by offering data and information in the form of balances and notes attached to them. The interest of the users, above all, is the perception of the financial and non-financial data, i.e. financial position and performance that are characteristic of a particular enterprise.

Namely, the knowledge of accounting financial indicators and their practice leads to the achievement of a positive financial result, as well as improvement of the current and future operations. In the future, this would be an increase in capital and a higher profit.

Key words

balances, information, improvement, entity, success

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