According to Constitution number 20 of 2003, the school is a legal entity which is a non-profit education, which is managed based on minimum service standards with school-based management principles. As a business entity , then one form of school accountability is to do the recording and reporting of accounting but has not been done. Accounting through unit cost of education will be calculated more realistic than done so far is calculated from the School Budge. As a non-profit entity, then the accounting education use of public sector accounting approach with the financial statements as follows: (1) surplus/deficit report, (2) the cash flow statement, and (3) Balance report. For the implementation of this is necessary: (a) government policy, and (b) human resources (book keeper) .