Abstract :
In general, every company is founded and formed with the aim of making a profit. And considering today's many community needs that can be used as an opportunity for some people to open a small business that provides various community needs. .This study aims to find out how the founders run their small businesses, whether they have used the standard accounting concepts that have been set. The type of research used in this research is quantitative research. . .As for the companies that are used as objects of research, there are 15 companies in Lubuk Dalam District, Siak Regency. .After collecting data by the researcher, they were grouped by type descriptively so that it can be seen whether the grocery store entrepreneurs in Lubuk Dalam District, Siak Regency have implemented an accounting system in calculating their business finances. Based on the research conducted, it can be concluded that the application of accounting regarding the concept of a basic food shop business unit in Lubuk in Siak Regency has not applied the basic accounting concepts.