摘要:The accounting cycle is a process that includes registration, classification,peringkasan, reporting, and analyzing financial data of an organization. By theauthors because they want to help small and medium enterprises to createfinancial statements in accordance with accounting standards in order to makeanalysis and decision making can also find out how much profit generated. Inmaking financial reports required several stages, early stages is a recapitulationof property, debt, and capital and then collect the transaction the transaction inJanuary 2007. step after that is enter into the transaction the transaction journalafter the journal tabelaris tabelaris grouped into general ledger, the ledger trialbalance can be produced earlier. If the transaction from the transaction wasnecessary to have customized it needs to make adjustments after that paragraphmade lane balance. From the financial statements we can make analysis anddecision-making and can also find out the profit generated in January 2007.