In phenomenological that capital improvements micro and small businesses that are not necessarily able to manage venture capital, although the amount of lending by the government continue to grow. The most important factor faced by micro businesses related to the ability to create a business plan, do the bookkeeping and calculate profit and loss through the preparation of financial statements of small businesses. This ability can only be done if the micro and small entrepreneurs have obtained special assistance, such as training on the highly strategic with regard to financial governance. Framework for problem solving is done with the following process: 1) know the initial conditions of financial management; 2) A touch of science and technology through training in financial management systems. By using the proper training on ways financial management system that is efficient and effective, it is expected there will be changes in behavior; 3) The expected result, after the implementation of the training. This activity can be tested through the stages at least one month after the training. The results were obtained: 1) Model and small business bookkeeping cycle and simple calculations of profit and loss, are important materials which not only known, but should be understood in the transaction of business activities in order to be recorded correctly according to the actual situation; 2) training was very positive response because it is closely related to their daily activities, so it felt a primary requirement. 3) small businesses in the Karondoran village and Eastern Langowan District has managed to gain knowledge of the Model and the cycle of small business bookkeeping as well as feasibility studies (businness Plan) is simple. Therefore, training and habituation of micro and small entrepreneurs continuously followed by appropriate change-change business development, will be very much needed. Keywords: Model and the cycle of small business bookkeeping, business plan