The purpose of this PKL activity is to find out and tidy up the Financial Statement Recording Cycle of USP BUMDes Beringin Mandiri, Kec. Kuras base, Kab. Pelalawan, Riau. The method of PKL activities is descriptive qualitative because it contains an overview of each activity carried out based on interviews, observations, field notes, and direct documentation. The result of this PKL activity is that the Accounting Recording Cycle in the BUMDes of Beringin Mandiri becomes neater and more documented. The cycle includes MK Daily Cash (Working Capital), MK Cash Inflow (Working Capital), MK Money Out List (Working Capital), MK Loan Progress Report (Working Capital), PK Daily Cash (Consumptive Loans), PK Cash Inflow List (Consumptive Loans), List of Outgoing PK (Consumptive Loans), Memorial Books, Memorial Journals, Balance Sheet Worksheets (Trial Balance), Income Statements, Balance Sheets, Savings Recap, Inventory List, and Service Sharing.
Keywords: Accounting Cycle,Village Owned Company,Financial Statements