The aim of this paper was to define and explain the specifics of the business and how to record the business changes of the craftsman dealing with the production of mushrooms. Mushroom growing is an agricultural activity or a process of biological transformation of property with the aim of creating agricultural products. The crafts law stipulates that craft is used to carry out permitted economic activities by natural persons for the purpose of obtaining income or profits generated by production, traffic or provision of services. The advantage of crafts is in simplifying the management of business books and making it cheaper and easier to set up. The disadvantages of trades are unlimited responsibility for all corporate obligations and reduced creditworthiness.