This study aims to assess the suitability of the implementastion of generally accepted accounting at the Badan Usaha Milik Desa (BUMDes) Saiyo Lumindai, Lumindai Village, Barangin District, Sawahlunto City. The method used by the author is qualitative descriptive method so that this study is able to produce a description or explanation in depth of the facts encountered in the field, then connec…