Merchandise bookkeeping is one of the most important analytical bookkeeping in trade. It is the basis for records of goods, bought and sold. It is also the difference between commercial activity and other activities. This final paper, which consists of three parts (theoretical, empirical and concluding), is based on research into the specifics of trade accounting. The research was conducted on the operations of Vokel d.o.o. Imotski, which is engaged in the import, export and sale of sanitary ware, ceramics, parquet, laminate, equipment and devices for air conditioning and heating, water installations. Examples of basic goods bookkeeping documents are shown, such as incoming and outgoing invoices, receipt of goods to the warehouse, record of price changes, transfer of goods from warehouse to warehouse. In the end, a conclusion can be drawn about the success of Vokel d.o.o. Imotski business as one of the leading companies when it comes to sanitation, air conditioning, heating and water installations. With a quality offer, affordable prices and polite staff, they strive for even faster and greater development, and the presented documentation shows a true and credible insight into the business operations of Vokel d.o.o. Imotski.