ABSTRACT
Bookkeeping and financial management are needed in developing Micro, Small, and Medium Enterprises (MSEs), it is used for the owner to elicit the data and information which is compiled systematically. The owner can account the profit they get, knowing how much the extra amount of the financial capital that is reached, also knowing how the equality of right and obligation they have. So in every owner decision in developing their exertion will be taken from the concrete financial condition that will be reported completely, not just through assumption only.
This is decriptive research which used inductive and convenience to know the transaction note that is done by MSEs. Based on the research result, most of the MSEs in Beteng Trade Center (BTC) and Pusat Grosir Solo (PGS) had done making any recording properly. Even though there were some who did not do that. It was because neither the manager nor the employee did not have enough time to make any transaction note . Moreover, it caused by both the manager or owner and the employee lacked of information about how to make the recording or transaction note.
