ABSTRACT
This research paper explores the critical role of financial accounting in the success of tourism businesses, with a particular focus on Sumeer Tours and Travels. The study delves into various financial accounting practices such as financial reporting, revenue recognition, cost management, and budgeting. By examining the financial statements and accounting strategies of Sumeer Tours and Travels, the paper highlights how effective financial management contributes to the company's financial health, transparency, and long-term sustainability in the competitive tourism industry.