This final project aims to determine wheter the accounting treatment for revenue on Levies in the Balai Pelatihan Koperasi and UMKM Provinsi Jawa Tengah is in conformity with the exisciting theory of income on Gonverment Regulation No. 71 of 2010. The data used in this final project is the primary and secondary data. Secondary data taken in the preparation of this final project are the general overview, organizational structure, duties and function of employees, Budget Realization Report (LRA) in the Balai Pelatihan Koperasi and UMKM Provinsi Jawa Tengah. Methods of data collection is done by doing in December 2014. Based on the Budget Realization Report (LRA), the Realization of Receipts Retribution in the Balai Pelatihan Koperasi and UMKM Provinsi Jawa Tengah is 4,6% in the amount of Rp 430,125,000.00 from the target whose set in the Budget Implementation List (DIPA) 2013 amounted to Rp 411,250,000.00. It can be seen that the recording of revenue recognition and presentation on the Financial Statement are in the Balai Pelatihan Koperasi and UMKM Provinsi Jawa Tengah are in accordance with the statement of Government Regulation No. 71 of 2010. Basic of accounting used in the financial statement is in cash basis, levies revenue is recognized when cash received in the state Treasury or by the reporting entity.