<![CDATA[Abstract The Thesis entitled “The Analysis of Student’s Skill in Classifying Account of Financial statement Material on Class X Accounting A of SMK Negeri 7 Pontianak in academic year 2016/2017â€. A common problem in this research is “how the students skill in classifying account on financial statemnet material in service companyâ€. Meanwhile the sub problem is how student’s skill in classifying income account and expense on income statement, how student’s skill in classifying account on owner’s equity statement , how student’s skill in classifying account assets, liability and equity on the balance sheet, and how the student’s result in making financial statement on service company. Research methods used in this research is descriptive research and the form is case studies. The data in this research is student’s answer sheet on daily test. The source of the research are students of class X Accounting A which consists of 39 students. Result of the research can be known that on the skill of classifying account in profit/loss financial report material, capital financial changes report and balance report can be summed up with 4 kriteria as following: 1) Highly Skill (ST) amounted to 7 students/17,9%. 2) Skilled (T) amounted 14 students/35,9%. 3) Skilled enough (CT) amounted to 6 students/15,4% and 4) Not skilled yet (BT) amounted to 12 students/30,8%. Keywords: Skills, Classifying, Financial Statements]]>
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