Abstract
This study aimed to distinguish the use of accrual-based accounting in the Department of Cooperatives and UMKM in Mandailing Natal Regency. The accrual-based Government Accounting Standards are standards that record and consider when transactions occur, regardless of cash received or paid .Accrual-based accounting is accounting that plays an important role in making financial reports for companies, especially at the Cooperatives and UMKM in Mandailing Natal with supervision and motivation from the Indonesia Government financial reporting, in the Cooperatives and UMKM Service in Mandailing Natal Regency. On the other hand, it has been started implemented qualitatively. The results showed that Mandailing Natal Regency Cooperatives and UMKM Service has not been able to apply Accrual-Based Accounting.
 Keywords: Accrual-Based Accounting
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