摘要：ABSTRACT :Small and Medium Enterprises (SME) is one of the options business communityto make a livelihood on a daily basis. One type of business that is beingdeveloped at this time is a trading company. However, due to a lack ofknowledge about the accounting cycle many commercial companies that do notimplement the system registry system in accordance with generally acceptedaccounting procedures. As a result, many SMEs do not make financial reportson companies under its management when financial reports can assist them indeveloping business by way of credit submitted to the bank. As one of therequirements to apply for credit is a company that has been made and have thefinancial statements.. Also, if the shop Gelora implement proper accountingprocedures so we can get information about the financial state of Vendor.(Bibliography 1983-2004).
