The most significant role of non-for-profit (NFP) is to alleviate or to provide remedy to discrepancies in the delivery of social benefits by the private or the public sector. Thus, the accountability rendered by particular management group has become a crucial element to all stakeholders, particularly the donors (contributors). The purpose of this study was to examine the practices of accounting record of a few orphanages located in the district of Hulu Langat, Selangor. Through systematic and proper accounting records, the orphanage management could prove its accountability and satisfy the custodial role. This study employed survey to the orphanage management which had been selected through convenience sampling technique. From the analysis, it was concluded that the orphanage management has maintained their book-keeping which comprises of a simple list of income and expenses. However, the reporting standard requires for improvement so as to increase its usefulness and to allow accurate judgement on donation decision-making. In addition, an improved financial record will lead to a higher level of custodianship of the entrusted resources.