Closing activity is conducted at the end of learning. Teachers provide conclusions, evaluation and follow-up of learning. This study aims to describe the implementation of closing teaching session skill undertaken by accounting teacher. This research uses descriptive qualitative design. Data collection techniques are interviews, observations and document review. The result showed that the closing activity but not all teachers perform the activity well. Accounting teachers well understood about closing activity theoretically, however, this understanding is not always applied in the classroom.
                        
                        
                        
                        
                            
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