Of great importance to every company is to know how to make the right decisions in terms of financing because it is greatly significant for the establishment of an individual company, but also for its development in a competitive environment. To fund their business, companies have a multitude of choices. Depending on their capabilities, companies choose to raise funds by external or internal financing. So, in this paper, it was processed in detail the topic of accounting of financing through theoretical definitions, classifications and explanations emphasizing the importance of the very concept of financing, its definition and detailed elaboration of certain types, principles and rules of financing. On the other hand, the chosen topic is further explained on a practical example, in fact it is written about financing in the company Arena Hospitality Group d.d. Due to the clearest and most accurate analysis of financing in the selected company, the content of company's published annual financial statements has been studied in detail, through which the analysis of the financial statements was conducted and calculation of indicators of financing. Based on all of the above, the overall conclusion is expressed based on concrete calculations and relations.