Revenue is considered one of the fundamental elements of the assessment and evaluation of corporate performance. Defined as an increase in economic benefits during the accounting period in the form of inflows or increases in assets or decrease in liabilities, when they result in a capital increase. Revenues arising from the ordinary activities of entrepreneurs. According to the basic principle of revenue recognition they need to be recognized when they are realized or realizable, and when they are earned. In other words, revenues are considered to be incurred when the goods, services or other property were sold for cash or non-cash items. Furthermore, the income is considered to be feasible when it received for non-cash items found to have a very liquid, while revenue is considered earned when the company achieved what it takes to have the right to receive benefits. In short, revenue can be recognized when it is probable that future economic benefits will go into business entrepreneur, and when they can be reliably measured. In this final work deals with the recognition of revenue in the company Tomaić-commerce Ltd., which specialized in manufacturing activities.