This research aims to understand the accounting system and non-tax revenue procedure in Balai Besar Kulit Karet dan Plastik (Department of Leather, Rubber, and Plastic) Yogyakarta. This research uses descriptive method that exlplain a whole of data and the fact that is found beyond through the primary data is the interview and the secondary is a library study. The findings reveal that the accounting system and non-tax revenue procedure in Balai Besar Kulit Karet dan Plastik (Department of Leather, Rubber, and Plastic) Yogyakarta have been in line with the constitution No. 20 year 1997 is related with fare of acceptance’s procedure of a country non-tax and the regulation of minstry of finance No 3 year 2013 related with the deposit of the acceptence’s procedure country is non-tax.