This course discusses the essence, concepts and procedures as well as the accounting cycle in state/government institutions/non-profit organizations, which includes a discussion of the definition and characteristics of government accounting, which includes preparing balance sheets, budget realization. reports, cash flow reports, operational reports and notes to reports. according to PSAP standards, followed by the elaboration of PSAP No. 1 becomes PSAP No. 12 with PP no. 71 of 2010