This research aims to find and analyze the Financial Accounting Standards for Micro, Small and Medium Entities at the Prima Store in Gorontalo city. This type of research, a qualitative type, emphasizes aspects of in-depth understanding of a problem rather than problems for generalization. The results of this research indicate that the Prima Store in Gorontalo city does not apply Financial Accounting Standards for Micro, Small and Medium Entities in accordance with the Financial Accounting Standards for Entities Without Public Accountability, as an active force in 2011, in which it is still a quite simple financial record, only to determine the amount of revenue from its sales business, and from that revenue, some will be set aside for production and pay employee salaries.