<p><em>Small and medium enterprises are an important part of the economic develo</em><em>p</em><em>ment of developing countries. Small and medium enterprises are very helpful for the country to strengthen its economy. Accounting information in the form of financial reports can be used as basic capital for small, medium and micro businesses to manage small business decisions, including market development decisions, prices and so on. Researchers in this case take primary data, where researchers look for data by interviewing owners of basic food stalls. This basic food stall is a shop for small businesses and is still traditional. The position in the sales system is still in the form of inventory in the warehouse. The results of this study are that there are still some shortcomings in the financial statements at Yana's food stalls.</em></p>