Abstract :
This research was conducted at the Government of Tapung Jaya Village, Tandun District, Rokan Hulu Regency, which aims to find out how the suitability of the application of accounting in Tapung Jaya Village Government, Tandun District, Rokan Hulu Regency with General Accepted Accounting Principles. The types of data used by the authors are Primary Data and Secondary Data. Primary Data is data obtained from a direct interview with the treasurer of Tapung Jaya Village regarding the history of the establishment of Tapung Jaya Village, and the process of preparing village financial statements. econdary data is data obtained from documents relating to Tapung Jaya Village, for example village vision and mission, notebooks and village financial reports. Data collection techniques used by the author is to use survey methods, namely by observation and interviews. While the analysis in this study uses descriptive analysis using qualitative methods. The results of this study indicate that the Application of Financial Accounting in the Government of Tapung Jaya Village is not yet fully in accordance with General Acceptable Accounting Principles.