Gunplay PULLS GUN on Accountant ... CAUGHT ON TAPE

Rapper Gunplay PULLED A FIREARM on his accountant during a meeting in April in an explosive fit of rage ... and the entire incident was captured by surveillance cameras.

Gunplay allegedly stole a cell phone and a gold chain during the incident ... and was later charged with armed robbery. He turned himself in to Miami-Dade Police earlier this week.

Gunplay -- real name Richard Morales Jr. -- also faces a second charge of aggravated assault with a firearm.