摘要：The aims of this study were to find out transactions recorded in the StateProperty Accounting, to learn preparation procedures of the State PropertyAccounting, and to know benefits of reporting the State Property Accounting.Materials that the writer described are notion of State Property Accounting,classification of State Property, and procedures for the State PropertyAccounting at the Department of Agriculture. State property is property that ispurchased and obtained at the expense of the state budget or from otherlegitimate acquisitions. State Property includes 2 (two) elements namely fixedassets and inventories. State Property Accounting is held in order to get requiredinformation as a tool of accountability for state budget implementation andmanagement / control of state property which is controlled by an accounting unitof property.
