This paper presents a review of research in problem solving skills and in accounting difficulties . some of the students are hard to get and some of there lessons when it comes in problem solving skills that in according to them and also to there knowledge are doesn’t enough to solve the problem about in accounting that’s why when it comes to think about in accounting they worried on how they can easily get and to solve those of the problem solving difficulties. Because by its knowledge we can say that it is easy when we have an enough skills but not also or else if they hard when if we can’t understand easily and fastly so we need to improve our skills and many arguments are presented for the importance of research. And accounting is also some what diverse in that other area on they teach and to give to students the better enough skills to solve the problems in many school that offer a business program accounting seems to be the one a lot of students have trouble it .a lot of people will tell you that an accounting major is tough. 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. 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 ends that problem solving can be viewed as a general characterization of the structure of human cognition . however this framework need to be elaborated with strength concept to account variability in problem solving behavior and improvement of problem solving skills with practice) such an elaborated theory that can account for many results about the acquisition of problem solving sklls . concept is the production rule which plays or analogos role to the stimulous – response bond in earlier learning theories ( J.K. Anderson , 1983) ” This is provided a basis for constructing intelligent computer based on the tutoring systems for the instruction of academic problem solving skills.The purpose of this study is to determoine teaching approaches in accounting courses affect student perceptions of the skills and bilities required for success in accounting courses and for success by accounting practitioners .We supposed to be study in this problem because we all know that accounting is one of the problem of ABM senior high students. So that we want to what is the reason why or the effect why ABM students lack of knowledge and learning when it comes in accounting cycle or in accounting problems having a student in ABM can easily get how to solve the problems and also they know how to make the accounting cycle. We are very confusing mostof us that within 2hrs. class in accounting are not already enough of what is the exactly means of all the problems that can discuss but the problem is not also the students and about accounting , but also the teacher because sometimes he can never teach their student so that all students are very worried because Accounting are the major subject and te 2hrs. are wasted we want to know why in accounting most ABM students in senior high are difficult and very low knowledge when it comes in problem solving skills.