The aim of this research is to detemine the basis for recognizing income using the cas basis and accrual basic in the belis tradition in Redonetena Village, Kelubagolit District. The data analysis technique used in this researchis qualitative descriptive analysis. The results of this research show that the tradition of giving belis as a dowry in Redontena Village, Kelubagolit District is recognized as income, but the definition of income referret to by the community is differentt from the definition of income in the context of business and government. The income in question is the right to the amount of belis that the man will gove to the women’s family. In the belis trdition, income recognition is only recognized using an accrual basic, where in the gift a prior agreement is made between the two families ragarding the number of belis given and determining when the belis will be paid by the man’s family. Meanwhil, in giving belis there are also costs used to support the wedding process. These costs are not included in purchase item and are recognized as cash basis because these costs are incurred during thes wedding process.