Accounting in the service and sale of vehicles is specific due to the combination of service and trade activities, which requires special attention in keeping business books and financial reporting. This industry faces a number of challenges, including managing inventory of vehicles and spare parts, accounting for service costs and tracking various tax obligations. Key aspects of accounting in this industry include accurate recording of sales of new and used vehicles, where it is important to correctly calculate margins and possible discounts. The control of vehicle stocks and spare parts is especially important, given the value of these assets. The service component, which includes vehicle servicing, requires detailed monitoring of labor and material costs to ensure accuracy in the calculation of the service price. The aim of this paper is to show and explain the specifics of accounting for a limited liability company, which deals with the trade and service of vehicles. The specifics will be presented and explained, as well as the way in which business changes are recorded in the records and business books of the company, in this case "Auto-kuće Kovačić d.o.o.". The first chapter of the work is an introduction, in which the problem and the goal of the research are defined. Accounting has a major role in monitoring operations and resources, so that the effects of business activities can be evaluated for making business decisions. Ultimately, the specifics of accounting in the service and sales of vehicles require a special focus on accuracy and compliance with accounting standards, in order to ensure successful operations and compliance with all legal obligations. Ltd. or a limited liability company is a type of company that can be founded by one or more persons who are willing to do business under a common name, that is, a joint company, which is the most common form of company in the Republic of Croatia. Such is the case with Auto-kuća Kovačić d.o.o., founded by Tonći Kovačić and Ivan Kovačić.