The purpose of implementing Community Service (PkM) is to overcome the problems faced by community service partners, namely difficulties in learning accounting for class XII SOS students at SMAK St. Darius Larantuka. This activity is also a follow-up to the previous study entitled "Analysis of Difficulties in Learning Accounting for the Sub-Material of Service Company Worksheets for Class XII SOS Students at SMAK St. Darius Larantuka in the 2024/2025 Academic Year". The form of community service carried out is training and assistance in compiling worksheets for service companies. The participants involved were 20 students from class XII SOS 2. This activity was carried out in three stages, namely: 1) delivery of material regarding worksheets for service companies, 2) practice of compiling worksheets, and 3) evaluation of work results. The material was delivered collaboratively by the economics subject teacher, Mr. Abel Andisolo Sogen, S.Pd, and the community service lecturer, Mrs. Maria Fatima B. Beribe, M.Pd. In the practice stage, participants were asked to compile worksheets based on the case studies that had been submitted. During this process, participants were assisted by the service team until they achieved the expected results. To measure the participants' abilities and skills in compiling working papers, they were then asked to complete different case study questions independently. The results of the participants' work were analyzed using qualitative analysis methods, which showed an increase in understanding and skills during independent practice compared to during mentoring. This is reflected in the scores obtained by the participants, which ranged from 85 to 95, and reached the target of 90% of what the service team wanted. However, there were several participants who had difficulty in compiling working papers due to lack of accuracy in the calculations, so that the calculation results in the Balance Sheet column were not balanced.

The aim of community service (PKM) is to increase students' financial literacy through training and mentoring by providing Basic Accounting material. The material presented is the basic equation of accounting and financial reports. The form of presenting the material is conveying concepts and followed by practical work on solving case study questions. There is also additional material in the form of an introduction to Spreadsheets/Excel computers (accounting data). The material presented is a suggestion from the service partners considering that students do not fully understand this material in class learning and this material is important for participants, because according to data on accounting learning results for class XII IIS for the odd semester of the 2023/2024 academic year, it has only reached 87%. Participants are class XI students of SMA Negeri 1 Demon Pagong whose address is Jalan Pati Beda, Demon Pagong District, East Flores Regency. Methods for implementing activities include 1) Training, namely presenting material on basic accounting concepts and financial reports. 2) Mentoring, namely assisting participants in completing case study questions based on the concepts that have been presented. 3) Evaluation, namely using an instrument in the form of practice questions on preparing financial reports, then the results are analyzed using qualitative analysis to determine students' financial literacy related to participants' understanding of accounting learning, both in the basics of accounting and financial reports. The results show that the average score obtained by students in preparing financial reports is around 75-85. This indicates that students' understanding of the material and assistance regarding the basics of accounting to financial reports reached 80%. Participants who experience difficulties in preparing financial reports are due to incorrectly calculating the nominal amount in the account because there are too many numbers and the calculations are done manually, they easily forget accounts and their placement mechanisms, they have difficulty identifying the elements included in the financial reports and they lack interest in studying accounting.