Abstract :
In cooperatives need their financial statements. Activities that affect financial cooperatives in each month you need to know, as a material for decision making. With the adoption of accounting guidance
on cooperative based on the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 13 / Per /M.KUKM / IX / 2015 then it will be easier to know the profit or loss of the cooperative for one period. This research was conducted at the Women's
Cooperative Savings and Loans Heroine Warugunung Surabaya. Data obtained by documentation is done to study the records and financial data contained in Women's Cooperative Savings and Loans Heroine. Research using qualitative descriptive analysis techniques. The results of this study financial statements Women's Cooperative Savings and Loans Heroine 2015 consisting of the balance sheet and statement of net income,presentation of financial statements that have been in re design based on
the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 13 / Per / M.KUKM / IX / 2015.