Formulation of the Problem Objective of The Research

in achieving the objectives of teaching students. The output is a learning achievement or skills possessed by students after receiving a learning experience. Student learning achievement need to be known well by the individual learning as well as others concerned to know the progress after learning in a program or materials that have been studied. The way to measure the achievements in studying accounting is by holding the learning evaluation by the teacher. Achievements of subjects Accounting can be measured through tests both written and oral tests. After the test is implemented it will be given the assessment objectively by the Accounting teacher so that the test results will be shown, which would henceforth be referred to as achievements of accounting. When the value reached by learners is lower than the standard, then it will be done remedial. In principle, the measurement of learning achievement in accounting has three very important domains to see the level of success that has been achieved. The results of the study can be said to be successful if it had reached the learning objective. Where the purpose of education based on the learners can generally be classified into three: cognitive aspect, affective aspect, and psychomotor aspects DimyatiMudjiono 2009:201. 1 Cognitive Aspect Categorization purposes of cognitive domain by Bloom, posited the existence of 6 six classlevel: a Knowledge, in this case the student is asked to recall one or more of the simple facts. b Understanding, that students are expected to be able to prove that he understands the relationship between simple facts or concepts. c Useapplication, students here are required to have the ability to choose or select a generalizationsabstractions concept, law, evidence, rules, how to by right to be applied in a new situation and apply it correctly. d Analysis is the students ability to analyzerelationship or a complex situation or basic concepts. e Synthesis is the ability of students to combine the staple elements into the new structure. f Evaluation is the ability of students to apply knowledge and ability that has been owned to judge a case. In the process of teaching and learning, these cognitive aspects are the most prominent and can be seen directly from the test results. Where here educator is required to carry out all these goals. This can be done by educators with how to