摘要：The comparative analysis of the composition of financial statements of MSME aims at (1) finding an overview of the service sector of SMEs, trade and production in Depok area (2) learning of the general picture of the composition of MSME financial service, trade and production sector. (3) learning the application of accounting records in SMEs based on the types of businesses based referring to the theories of the existing records. (4) learning the composition ratio of financial statements (assets, debts, capital, income, expenses and profits) in the service sector of SMEs, trade and production. The instrument for analysis is Anova. The result of the study shows that the value of assets is sig 0318 sig> 0.05 thus Ho is accepted, there is no significant difference between sectors of production, trade and services. The value of obligations is sig 0328> 0.05 thus Ho is accepted, there is no significant difference between the production sector, trade and services. And value of initial capital sig 0117> 0.05 thus Ho is accepted, there is no difference between sectors of production, trade and services and initial capital. The value of income per month is sig 0540> 0.05 thus Ho is accepted, there is no difference between the sectors of production, trade and services and the income per month. Value cost per month sig 0270> 0.05 thus Ho is accepted, there is no significant difference between the average of monthly cost and the production sector, trade and services. 0442 sig value> 0.05 thus Ho is accepted, there is no significant difference between the average monthly earnings and the production sector, trade and services. Based on these results of analysis, it can be concluded that in general there is no significant difference between the composition of financial statements services sector, trade and manufacturing
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