Studies in accounting are important especially in any organization that deals with operation that spends money. In this emerging public sector especially of accounting it is assumed that there are limited studies in nonprofit accounting especially in religion organization. This research explores the process of accounting practice in mosque organization. There are somefindings first accounting process is required by Al-Qur on so it is a mosque organizationb obligation to report its resources use as an accountability practice second mosque organizations use cash basis to provide its financial report third financial report in mosque organization is a summary of cash bookkeeping. pdf