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 2016/2017". A common problem in this research is "how the students skill in classifying account on financial statemnet material in service company". 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
