The purpose of this study is to identify and understand the accountability in financial management in a religious organization items, namely mosque. The research was conducted in Abu Dhar Al-Ghifary mosque normally functioned as the center of religious and social as well as business activities. Interviews with the managements of the mosque were conducted. Transcendental phenomenology was employed in this study to analyze the qualitative data. The findings of the study reveal that, first, accounting is defined as the financial management in mosque. Second, accountability is a spiritual calling defined as the mandate on the dimension of the relationship between human being and God (Allah), as well as trust among human beings. In addition, accountability is also defined as the reflection of solemn works of mosque management shown through physical evidence to the jama'at (congregations)