Scientific paper ID 807 : 2013/3

The aim of this report is it to be presented correctly an economic analysis on the process of declare bankrupt of the transport companies according to valid legislation of the Republic of Bulgaria. The accent is added to the economic aspect in this process, but it is bound up with inextricably with the legal law norm. Declaring bankrupt, respectively super-obliged is a court act based on an expert help by an expert conclusion on „Legal – account expertise“. It is inspected and received in an open court meeting where all interested parts in the process participate. Bankrupt declaring, respectively super-obliging is made on the base of a substantial account – financial – economic analysis, that s analysis on the balance structure and the economic indexes of the transport enterprise, including indexes for common, fast, immediate and absolutely liquidity, indexes of financial independency, indexes for turnover of the material reserves and determination of the periods of collecting of the receipts and paying off the obligations. In the closing part of the scientific paper on the practical experience base the main economic problems in the preparing of the account – financial analysis are defined. The economic situation in the country makes the theme extraordinary actual and of pure theoretical treatments it finds more and more wide practical application, that is bound to lead at different variants of the casus decision.