The topic of this thesis is the research of the representation of own accounting service in crafts in relation to the use of services of accounting firms. The research was based on a theoretical foundation, in which special emphasis was placed on the specifics of the accounting of craftsmen. Given that the accounting of craftsmen is regulated by various laws, regulations, and ordinances that imply keeping different financial records and compiling different financial statements, it is very important to know all these details at the very beginning of the crafts' work. The above is significant when making a decision to enter the income tax or profit tax system. Considering that the formal education of craftsmen often deviates from economic, in the strict sense, financial and accounting education, the question of how craftsmen keep their financial records was raised as interesting, that is, whether they have their own accounting service or use the services of accounting firms. Through the processing of the results of the conducted survey, it was found out that the majority of craftsmen use the services of accounting firms, while a smaller part of them keep financial records independently or within the framework of the craft. Through the answers to the survey questions, the problems faced by craftsmen in fulfilling their accounting obligations were also identified. In the conclusion, their degree of satisfaction with the chosen way of keeping financial records is expressed.