In order to successfully research a company's financial status, one has know the basic balance categories and the methods how to recognize them and how to measure them. The financial report which shows the information about the company's state on the given date is called the balance, and the financial reports which show the information about the success of doing business over a given period are called the account of gain and loss and the report on the money flow. If a company wants to run its business, it should have its assets which can have two forms: long term assets and short term assets. Long term assets are of a bigger value and they are used for longer than a year. Short term assets are the assets used within one year or a production cycle. Turnover of working capital starts with the supplying of the necessary materials (raw materials, groceries, drinks, etc.) and that is the condition needed for the production to begin. The working capital turnover ratio is one of the signs of the company's efficiency to use its own capital, and it shows how many times specific kind of capital is used in a given period of time. Those signs are usually regarded as holders of information which are necessary to run a business and develop a company, as well as to make some business decisions. The signs of solvency are used to evaluate the ability of a company to settle its short term commitments, and they are calculated on the basis of the data written in the financial reports. This graduation thesis shows doing business and using short term assets in the company Maraska d.d. from Zadar.