摘要:Talking about the Small Medium Enterprises (SMEs) in its role as one source oflocal revenue through taxation and levied in the region, it is unsurprising thatSMEs begin to make financial reports according to accounting standards.Interesting views is that the majority of SMEs still do not realize to make thefinancial statements in accordance with accounting standards. Scientific writingis trying to help SMEs make Oscar Salons financial statements in accordancewith accounting standards in order to make the analysis before making adecision. Oscar Salons in helping SMEs to make financial reports according tostandards, the author uses the accounting cycle in accordance with the standardsstarting from raw data collected are not processed as a recapitulation of assets,liabilities and capital as well as transactions that occurred during the month ofApril 2007.