Accounting Learning Theoretical Review

students doing the activity namely reading material accounting, ask questions about the material that is not yet fully understood, listened to explanations from the teacher and group discussions, noting the material accounting, working on assignments and exercises, eager to work in groups, to express an opinion in the discussion, answering questions and responding to the opinions of others, give opinions related to the accounting reference, submitted a participation during the process of learning the techniques of the game throwing snowballs. It means that already meet the indicator ketercapaian measures set out in this study that the overall positive activities students during the lesson lasted with the total value of the liveliness of the students achieve 75. Equality research relevant to this research is the use of cooperative learning model type Snowaball Throwing an object of research and the learning activities accounting. The difference is on the research of Tri Jayanti Ambarwati Rukmana who became the subject of research students of Class XI-3 Accounting SMKNegeri 7, whereas the research is Accounting X 1 grade SMK Negeri 1 Klaten. 2. Research conducted by Ervina Wulandari 2012 with the title of “Penerapan Model Pembelajaran Snowball Throwinguntuk Meningkatkan Aktivitas dan Hasil Belajar Siswa pada Mata Pelajaran Melakukan Prosedur Administrasi Studi pada Siswa Program Keahlian Administrasi Perkantoran Kelas X APK Di SMK Wisnuwardhana Malang ”. The results of research on the implementation of a model of learning snowball throwing namely activities implementation of learning by using this model lasted well, students can follow steps on the model of learning. Activities that occur in class X APK on cycle I to II cycle showed an increase in activity of the percentage of students with the success of 4,715, while the value of characteristic of the nation has increased by 25,2025 percentage of the cycle I to II cycle. The results of student learning include cognitive aspect of cycle I to II cycle experienced an increase of 26,33. And the result of the response of the students get a very positive response. The same thing in this study was the implementation of cooperative learning, Throwing Snowball type to improve student learning activities.Equality research relevant to this research is the use of cooperative learning model type Snowball Throwing. The difference is to research Ervina Wulandari measured is activity and the students learned while in this research activity measured only students. In addition, a subject of study relevant expertise is students program administration office class XAPK in SMKWisnuwardhana Malang, while this research is a student x accounting 3 Smk land 1 Klaten. 3. Research conducted by Yulianita Rahayu 2012 with the title “Penerapan model pembelajaran cooperative learning snowball throwinguntuk meningkatkan hasil belajar dan aktivitas belajar siswa pada mata pelajaran pelayanan prima studi pada siswa kelas X Pemasaran SMK Muhammadiyah 2 Malang ”. This research result indicates that the implementation of a model of learning cooperative learning snowball throwing performed on subjects excellent service graders x marketing SMKMuhammadiyah 2 Malang. Study results showed students from cycle to cycle I II, viewed from the cognitive