Every company records various business changes from the moment of its establishment. Pre-concluding and concluding works are an integral part of the accounting process of every company. Pre-concluding works include corrections of incorrect postings, calculation of incomeand expenses in the aliquot part of the accounting period, ie accruals, inventory, final calculation of depreciation, final calculation of revaluation, and compilation of a trial profit and loss account. It is possible to implement them several times throughout the business year, but they are necessarily implemented before closing business books in that current year. The purpose of the concluding papers is to close bussines books and make basic financial statements based on them. According to the law, every company is obliged to compile them at the end of the business year, as of 31.12. They give a complete picture of the company's operations to the internal and external users of accounting information. The implementation of pre-concluding and concluding works is shown in the example of the company HERMO d.o.o. For representation purposes, there were used accounting information obtained from company accounting and publicly released financial reports.