The final article summarizes the theoretical determinants, presents the procedures and the specifics of the accounting tracking of revenues and expenditures and explained the basic tools and techniques of analysis of revenues and expenses, ie. the financial results of the business enterprises. Also, the importance of accounting tracking and analysis of realized revenues, expenditures, and financial results of the business enterprises through the financial indicators in the business activity. By confronting and analysis of income and expenditure, the financial result shall be determined and business performance and can be concluded whether stagnant or company develops and does it operates better or worse compared to competing companies and the companies that operate in the same sector of activity and what business decisions should be bring in the future, in order to increase business performance of companies or in making other business decisions. All this in the theoretical part is presented and analyzed in the example of business enterprises Hotels Mistral d. d. In period from 2013. until the end of 2015. year, ie. it is shown in the accounting tracking and an analysis of the structure and dynamics of income and expenses is done, and an analysis of corporate performance of the company Hotel Mistral d. d. through financial indicators related to revenue and expenditure, ie. by means of calculation and analysis of indicators of liquidity, activity, economy and profitability.