The main goal of this paper was to explain and demonstrate the specifics of seasonal trade accounting on the example of trade V.4.A. which deals with underwater construction. The first part of the paper refers to the legislative part, in which the law on trades and the law on the organization of trades, which were prescribed by the government, were mentioned. Also, mandatory insurance was mentioned when performing a seasonal trade. For a better understanding of the seasonal trade itself, the process of establishing a seasonal trade is also explained, and it is explained in detail which business books a seasonal trade is required to keep. In the practical part of the work, first the craft is presented, its basic data, which include the date and year of establishment, the subject of business and the registered activity itself. Also, through documentation obtained from internal sources, we see data from 2019 such as: fixed assets, outgoing and incoming accounts, chamber membership fees, book of receipts and expenditures, and gross balance. At the very end of the paper, a conclusion was made based on the literature that was processed, and in fact the main conclusion of this paper is that the organization of accounting for seasonal trades is significantly different compared to other accounting systems.