This paper presents a review of research in problem-solving skills and in accounting difficulties. Across multiple disciplines which call for the need to improve this method of teaching problem-solving skills. Many arguments are presented for the importance of research.Accounting is also somewhat diverse in the sense that there are a lot of different areas each of, which is vastly different. In many schools that offer a business program, accounting seems to be the one a lot of students have trouble with. A lot of people will tell you that an accounting major is though. Accounting difficulties most students are lack of knowledge about in accounting problems because Accounting is so difficult it is different from all other classes. Those who can pick new things up quick are the ones who do well in Accounting.It requires many hours of studying most aren’t used too. Most students can get away with 5 hours of study for a general ED course 1 test took intermediate accounting 1 and 1 studied for 35 hrs minimum for each test and 1 managed to get a 4.0 accounting is all about hard work and practice. According to Newell.and H.A. Simon(1972) provided a framework for understanding problem solving that can provide the needed bridge between learning and performance.Means-end that problem solving can be viewed as a general characterization of the structure of human cognition. However, this framework needs to be elaborated with a strength concept to account variability in problem-solving behavior and improvement of problem-solving skills with practice.The purpose of this study is to determine teaching approaches in accounting courses affect students perceptions of the skills and abilities required for success in accounting courses and for success by accounting practitioners.We supposed to study in this problems because we all know that accounting is one of the problems of ABM Senior High students. So that, we want to know what is the reason why or the effect why ABM Students lack of knowledge and learning when it comes to accounting cycle or in accounting problems. Having students in ABM can easily get how to solve the problems and also they know how to make the accounting cycle. We are very confusing most of us that within 2 hrs. class in accounting are not already enough what is the exactly means all the problems that discuss. But the problem is not also the students and about accounting, but also the teacher. Because sometimes he can never teach their students. So that, all students are very worried because ABM is the major subject and the 2 hrs. Are wasted. We want to know why in accounting most ABM students in senior high are difficult and very low knowledge when it comes to problem-solving skills.