This research aims to determine the pedagogical competence of accounting teachers who have been certified at the school referral SMA N 1 Surakarta. This is qualitative research with subject of this research are accounting teachers who have been certified at the school referral SMA N 1 Surakarta. This research indicate that the pedagogic competence of the teachers already good, but the teacher still not recognize the characteristic of student in spiritual aspect. The teacher always make efforts to improve and improve the competence she has. Teacher make observations to recognize and understand the students character from the physical, moral, social, cultural, emotional and intellectual aspects. Teacher have mastered learning theories and principles of educational learning. The teacher conducts curriculum development related subjects that are taught through the selection of learning strategies that match with character and experience required by the students. Teacher is able to organize educational learning that is able to change the students behavior consciously, positively, and can develop their potential. Teacher try to utilize information technology and power point communication for learning. Teacher facilitate the students development to actualize their potential through learning-oriented students activeness. The teacher invites students to communicate effectively, empathetically and courteously. The teacher also conducts assessment and evaluation of the learning process and result and utilizes the results of the assessment and evaluation for the learning purposes. Teachers always try to do reflective action to improve the quality of learning
