The main purpose of this work is to present a systematic explanation of how to analyze and interpret the financial statements of industrial and commercial enterprises, as well as some selected specialized sectors.

Furthermore, significant emphasis is placed on the presentation and thorough discussion of the methods and principles of financial analysis, as well as on the process of interpreting financial/accounting reports.

With such a scientific and methodical structure, this work serves primarily as a theoretical-methodological training of thought that enables the interested party not only to recognize the essentials but also to provide solutions to the countless personal issues of business economics (especially in the private sector).