When the development process of Turkish Accounting System is examined, it can be seen that governmental accounting applied in non-profit organizations has not developed as much as the public accounting for profit-oriented businesses. However, the efforts to change the Governmental Accounting System have resulted in a significant improvement through the Public Financial Management and Control Law No 5018, which went into practice in 2003, and then Governmental Accounting General Regulation which was put into effect in 2005. In line with these improvements, the application of the accrual basis of accounting has begun in all the units of the general government as of 2006. In this framework, this study discusses the changes in the governmental accounting system and examines the accrual basis of accounting within the framework of the legal arrangements.