摘要:The aims of this study were to find out transactions recorded in the State Property Accounting, to learn preparation procedures of the State Property Accounting, 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 Property Accounting at the Department of Agriculture. State property is property that is purchased and obtained at the expense of the state budget or from other legitimate acquisitions. State Property includes 2 (two) elements namely fixed assets and inventories. State Property Accounting is held in order to get required information as a tool of accountability for state budget implementation and management / control of state property which is controlled by an accounting unit of property.