摘要：This research aims to know how financial information was recorded by the small businesses internet based.Survey method used to collect the data.Sample was choosen by purposive sampling for thirty small online businesses during two months.The result shows that in general that small businesses already implemented the basic record from assets,liabilities,and equity,but the characteristic of quality needs a lot of improvement.
关键词：financial records;assets;liabilities;equity;small business internet based.
