This research was carried out on PT BPR Sulawesi Dana Jaya Makassar with the purpose to analyze the recognition of interest income and interest expenses on PT BPR Sulawesi Dana Jaya Makassar. Data analysis techniques used in this study is to use the descriptive method is to do a comparison between the theories used in research with application in the enterprise, and then arranged in such a way to be analyzed carefully then made conclusions. Based on the results of the research indicate that the interest income on PT BPR Sulawesi Dana Jaya Makassar comes from credit (loans) granted to the customer. It is the burden of interest charges paid to the customer or any other party relating to the activities of gathering together the funds and the receipt of loans from other parties. BPR Sulawesi PT Jaya Makassar Fund uses the concept of the recognition of interest income and interest expense by using the concept of cash basis, while the recognition of interest income and interest expense under SFAS No. 31 uses the concept of accrual.