The results of the analysis test can be used as a means to know the students' learning difficulties and as a guide to know how to overcome such difficulties. The purpose of this study is to identify and know the causes of learning difficulties on accounting worksheetmaterials. In analyzing the data presented the difficulty of learning accounting worksheet material based on the cognitive domain. The results showed that students had difficulty working on the worksheeton the dimensions of remembering i.e : "Writing corporate identity and period of worksheet", Categorization and account coding", and on the dimensions of understanding i.e : "Write the code of the newly opened account", and on the dimensions of applying i.e : "Lacking careful when posting post balance and adjusting journal", "Preparation of balance sheet after adjusted", and on analyzing dimensions: "Specifying real account and nominal account", and on evaluating dimensions i.e : "Determine the profit/loss company," and on the dimensions of creating difficulties caused by difficulties in other dimensions, while the way to overcome learning difficulties accounting worksheet material learning is to continue to practice in working worksheet and often asktofriends and teachers if there isa not understood.Keywords: test analysis, accounting, worksheet, cognitive domain