The basic idea of this work is to define the meaning of trade, wholesale trade in the craft industry and what are and how business books are used in wholesale trade on the example of the agricultural trade craft "Gariful". Through the theoretical part of the work, the regulatory framework for craft accounting is explained, it is said which laws are subject to the operations of the agricultural trade craft "Gariful", while through the empirical part of the work, the specifics of the operation of trades in the wholesale trade are shown on a practical example. Craft is characterized by the independent and permanent performance of registered activities by physical persons in order to achieve profit. A craft, its opening and operation is defined by the Law of cafts and the craftsman is obligated to comply with all the provisions of the law in order to be able to perform crafts activities. The Law of trade determines the conditions for the performance of trade activities, which can be wholesale trade, retail trade and mediation in trade. The practical example shows that the agricultural trade craft ''Gariful'' is operating as the wholesale trade and that the goods are sold to other trades, companies for resale. Another purpose of this work is to show what business books are used in the wholesale trade, how they look like and then how they are filled and what the book is for. In addition to the basic books used by craftsmen, two types of records are specific for the wholesale, Calculations and Product cards. The calculation makes it possible to determine the purchase price of trade goods, which are, in this example, flowers and seedlings. The Product card makes it possible to monitor the state of the wholesale warehouse.