Abstract :
The purpose of the study was conducted at the Al-jamiatul Husna Islamic Education Foundation Foundation Kec. Bagan Sinembah Kab. Rokan Hilir links are in accordance or not with generally accepted accounting principles. Al-Jamiatul Husna Islamic Education Foundation performs its accounting process from the general cash book, then to the monthly cash report and then compiles the financial statements without keeping a journal for all transactions, ledgers, and balance sheets. The format of the financial statements of the Al-Jamiatul Husna Islamic Education Foundation still uses the company format and does not make depreciation to calculate its fixed assets. The author concludes that the Al-Jamiatul Husna Islamic Education Foundation in preparing its financial statements is not in accordance with generally accepted accounting principles.