This community service activity for Micro, Small and Medium Enterprises (MSMEs) was carried out in Nanggulan sub-district, Kulon Progo, Yogyakarta. The results of interviews with business actors stated that their businesses did not yet have records of money coming in and money going out, nor was there any separation between money earned from business and personal money. This service activity aims to enable business people at the Abimanyu grocery store and Agus grocery store to understand the basics of simple recording and bookkeeping. This community service is carried out using a direct training method with 3 series of stages, namely the preparation stage, implementation stage and monitoring stage. Business owners responded positively to the training in simple bookkeeping, business people have begun to understand how to record financial reports simply.ABSTRAKKegiatan pengabdian masyarakat kepada Usaha Mikro, Kecil dan Menengah (UMKM) ini dilakukan di kecamatan Nanggulan, Kulon Progo, Yogyakarta. Hasil wawancara dengan pelaku usaha menyatakan bahwa usahanya belum memiliki pencatatan uang masuk dan uang keluar, juga belum adanya pemisahan antara uang hasil usaha dan uang pribadi. Kegiatan Pengabdian ini bertujuan agar pelaku usaha di toko kelontong Abimanyu dan toko kelontong Agus dapat memahami dasar pencatatan dan pembukuan sederhana. Pengabdian masyarakat ini dilaksanakan dengan metode pelatihan secara langsung dengan 3 rangkaian tahapan yaitu tahap persiapan, tahap pelaksanaan dan tahap monitoring. Pemilik usaha memberi respon positif dengan adanya pelatihan pencatatan pembukuan sederhana, pelaku usaha sudah mulai memahami tentang cara mencatat laporan keuangan secara sederhana.