An accounting method and device are disclosed in the disclosure. The method includes that: a BNG transmits a second Accounting-Request message to an AAA server after receiving a first Accounting-Request message from an AC, wherein the first Accounting-Request message is used for activating the BNG to execute an accounting operation; and the BNG transmits a second Accounting-Stop message to the AAA server after receiving a first Accounting-Stop message from the AC, wherein the first Accounting-Stop message is used for activating the BNG to stop the accounting operation. By the disclosure, the problem that the function division of the AC and the BNG is not yet clear during the accounting operation in the related art is solved, so that functions of the AC and the BNG are clearly divided during the accounting operation, an accounting operation flow is further made clear, and the accounting efficiency is improved.