The aim of this study was to determine the reasons why high school students were having trouble learning accounting during the Covid-19 outbreak. The findings demonstrated the existence of both internal and external variables. Students' lack of confidence when answering accounting problems and their lack of enthusiasm and drive for studying financial transactions are internal factors. The teacher's boring explanation of online learning, friends who frequently invite you to play, unstable internet connections, and the lack of harmonious communication between children and parents are among the external factors, while the relationship between accounting teachers and students is distant. This study used a qualitative methodology and was carried out in SMA Negeri 6 in Kediri City, East Java Province, Indonesia.