In the General Application Decree of Accounting System, cost accounts have been placed into the account class of "7 Cost Accounts ”. There are two methods fa r the records of expenses named “7/A ” and “7/B This study comprise comparing these different application with each other firstly. And this paper is designed to render a proposal far the selecting of reasonable application. The paper is broken dovm into five sections including; a) Scope of work; b) Comparison of the application methods; c) Selecting the reasonable way; d) Proposal far the new arrangement; and e) Conclusion.