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Understanding accounting standard in crucial for those bestowed with responsibility to record and prepare the required accounts and financial statements. Whilst the accountability to prepare those accounts and financial statement lies on the management, this task is responsibled to the accounts department of the organization. The importance of recording and reporting is equally crucial to the public sector as well as the private sector if not more. As the government agencies entities are subject to the public scrunity even though their performance if not measured by increase in the net profit, however, the way they manage the public fund is of prime concern. The Malaysian public sector agencies is in the transition of changing from cash accounting to accrual accounting in their recording and reporting of their accounts. A preliminary study has been performed to postulate the understanding of the accounting officers of the new method. To achieve the objective of the study, a questionnaire was distributed to the account staffs of local government agencies within the state of Melaka. A total of 131 questionaires were gathered from 16 state government agencies. The findings shows mixed responses have been received from the different level of positions for the change of the method as well as their understanding over the accrual accounting method.

Implementation of Accrual Accounting : Evidence from Public Sector Accounting Department officers in Malaysia