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This study aims to analyze accounting information system in Bandung City Government. The research method used is qualitative approach with descriptive research type. Primary data sources were obtained by conducting in-depth interviews and observations. While the secondary data obtained and collected from the compilation and data processing in the form of research results, scientific articles, publications, and documents related to the object of this study. The results showed that the accounting policies undertaken by the Government of Bandung City have not been fully in accordance with Government Accounting Standards (GAS) as regulated in Government Regulation No. 71 of 2010. Accounting policies undertaken by the Government of Bandung carried out through two stages, among others: accounting for financial reporting and accounting policies. The application of accounting information system is able to produce useful local government financial statements for users of financial statements in assessing accountability and making decisions in both economic, social and political decisions.