In trade, commodity accountancy is one of the most important analytical accountancy. In that way trade differs from other activites. In this final work, which consisted of three parts (theoretical, empirical and final), the subject of research are the specificity of merchandise accounting as economic activity of purchase and sale of goods for the purpose of obtaining profits. During the research, in case of business activities for Tisak j.s.c., whose main activity is the sale of newspapers and tobacco products, there are presented examples of commodity documents such as incomig and outgoing invoices in retail, procurement of goods from suppliers, receiving goods at the warehosue, transferring goods from one warehouse to another and record of changes in the price of certain items. Finally, it can be concluded that Tisak j.s.c., as one of the largest distribution companies, is developing more and more rapidly by putting the customers in first plan together with its basic needs and that presented documentation provides a true and reliable insight into the business of a trading company Tisak j.s.c.