The topic "Accounting of capital investments in the company Valamar Riviera d.d." covers a theoretical part refer to the types of investments, investments from the micro and macro level, include methods for assessing capital investments, and specifics in tourism in Croatia as important economy branch in Croatia. In the second part of this paper, was conducted analysis of capital investments of the selected company and the impact of capital investment on individual financial statements. This paper, emphasizes the importance of capital investment in a smaller measure at the macro level, and supported by examples from the selected company at the micro level. Capital investments require the first a good idea and analysis of investment projects to check the profitability of investments. As the economy branch in Croatia, tourism stands out the most, as evidenced by the almost 10 billion euros of revenues from tourism in 2018. Accordingly, capital investments in tourism are of great importance for Croatia. Valamar Riviera d.d. in tourism, annually makes a step higher in enriching the tourist offer of Croatia. The increase in supply is achieved by significant capital investments from year to year. The Company's capital investments from the accounting aspect affects on changes in the financial statements.