The report aims to understand duty the end of accounting system he would do to facilities maintenance PT.Kereta api indonesia ( persero ) the area oprasi 5 purwokerto. PT Kereta Api Indonesia ( Persero ) is one of a state-owned company the of railways and has had several the representative office in several cities in Indonesia. In preparing the financial reports duty this ending is the use writers two data collection method obtained directly through observation and interviews and a method of indirectly through the company records .From the results of the data was obtained the application procedure for entreaty facilities maintenance fund , and also the system or akunansi facilities maintenance , the documents entreaty funds. The main purpose is to protect and maintenance of or increase the age / facilities and improve performance company with generous facilities .The application process raise funds for maintenance facilities are in accordance with standan oprasional procedures developed by the central office .Walapun in reality there are still a number of problems a few units in the company which is budgeted and justification and impropriety .It is a barrier to the application process with the company .To flowcharts on detailed accounting system maintenance facilities not available next can menajdi an evaluation in future properly again.