The purpose of this program is to help Small, and Medium Enterprises (SME) in making financial statements. The good financial statements for MSME must be based on SAK EMKM. This program have been done with one of SME in Palembang city, namely Dezainla. The convection services is core business Dezainla. This good program was implemented in January – March 2021. Some partners problems are that asset recording is still mixed between personal assets and business unit assets, the use of business unit money is to personal purpose, and there are no financial statements, especially annual income statement. After this program of community service activities, partners can know how to distinguish personal assets and business unit asset and how to make the annual income statement. The partners also knows that the creation of annual income statement for SME can’t be done without SAK EMKM. The annual income statement can help partners to resolve some problems as the little cash in hand and bank despite smooth running and many bookings

Keywords : Financial Statements, Annual Income Statement, Journal.