One of the most important characteristics of tourism, as an economic and social phenomenon is that it has become a leading sector of the Hungarian economy. The importance of this sector is faithfully reflected by the fact that tourism gives nearly 9% of the GDP. Of course, aim of the enterprises of this type is the liquidity as well i.e. to maintain the short-term solvency that is essential for the long-term successful and smooth operation. The other aim of enterprises is to be solvent for the long-term as well, furthermore, to increase the corporate value and to maximize the ownership value. In our treatise, we have carried out the financial analysis and bankruptcy prediction of those enterprises providing accommodation service which are the biggest from the point of view of employment in the Northern Great Plain region. We think that, due to seasonality, even greater emphasis shall be placed on this area where useful information can be obtained from and the results of bankruptcy model can also provide further useful information and ”problem alerts”.