The relevance of the research topic is determined by the inevitable necessity in the modern world for each organization to form the financial result of its activities for the reporting period on the basis of accounting data, which is an indicator of its successful or not very successful activity. The diploma work contains: consideration of the accounting procedure for the financial results of the enterprise, disclosure of information on the reflection of data on the activities of the enterprise in the financial statements, analysis of financial results, analysis of errors, conclusions and proposals for improving accounting at the enterprise, and increasing efficiency of its performance.