This research was conducted at Madrasah Ibtidaiyah Ar - Razzaq Pekanbaru with the aim of knowing the application of financial accounting at Madrasah Ibtidaiyah Ar - Razzaq Pekanbaru with Generally Accepted Accounting Principles. Types and sources of data in this study using primary and secondary data. Primary data is data obtained during interviews with the madrasah. Secondary data is data that…