The article identifies Profit and loss account in detail and method of the opinion of the financial situation of the touristic enterprises trade. Profit and loss account characterizes the large and very useful informative base in the range of revenues, costs and achieved financial results. This is the point of the exit to detailed analytic investigations, particularly profitability and economic activity. It allows to the opinion of the pertinence of the financial position of the touristic enterprise and establish the basis of the financial plan. The preliminary analysis of the Profit and loss account allows to the rating of revenues and costs and the financial result. It makes up the deep source of information not only for the owners of the touristic enterprise, but also for his surroundings: banks, contactors and customers.