Abstract. The purpose of this study is to know recording system and financial report on TB Makmur Jaya as well as to help TB Makmur Jaya in prepearing financial statemnt by using one of accounting applications is Accurate System.
This research uses descriptive qualititive method with case study, where the writer recounts the recording and financial reporting system that occurs in TB Makmur Jaya and apply their transactions into the Accurate System.
The results of the study illustrate that TB Makmur Jaya does not yet have and has not implemented a proper recording system for UMKM standards, which is done is to make simple notes manually based on evidence of sales and purchases, the company also never compiled financial statements, based on the same transaction data the authors apply the Accurate application programe, through the application is obtained the results of financial recording and reporting in accordance with applicable standards, namely SAK UMKM.
Keywords: Accurate System, Preparation of Financial Statement