iarjbmIARJBMIARJBM2708-5147https://doi.org/10.47310/iarjbm.2021.v02i01.020Analysis of Accounting Treatment of Construction in Work in the Government Financial StatementsBellaMoritaAbdulAzizIskandarMudaStudent Postgraduate, Faculty Of Economics and Business, Universitas Sumatera Utara, Medan - Indonesia.Lecture, Faculty of Economics and Business, Universitas Sumatra Utara, Medan- Indonesia.This study aims to provide a response to the construction accounting treatment in the financial statements. The analytical method used is to use descriptive analysis method to describe the results of the analysis of construction accounting treatment in progress. Construction in progress is a fixed asset that is in the process of being built. The work includes construction work on land, equipment and machinery, buildings and buildings, roads, irrigation and networks, and other fixed assets. There are several problems that can be faced by local governments regarding the recognition of a construction in progress. From the results of the analysis conducted, it shows that the acquisition of fixed assets construction in progress on the financial statements is not in accordance with accounting treatment.