The article discusses the issues that are divided into two types: accounting and accounting of financial results, based on international experience and perspective development of the accounting. There are no clear boundaries between the two types of accounting records. As a result, the rapidly changing and rapidly developing market economy has a number of specific functions of both types of accounting. It envisages the establishment and refinement of financial and financial reporting information in tourist companies in accordance with the principles and principles. This will result in the recording of your financial account, the evaluation of the items, and the settlement of the related accounts.