This research aims to find out what the students' mistakes are like in solving thebasic equations of government accounting in class XI accounting at SMK Negeri 3Pontianak. The type of research used is qualitative with a case study method usingtests and interviews as well as documentation. The subjects in this study werestudents of class XI Accounting at SMK Negeri 3 Pontianak. The results showed thatstudents in the high category tended to make mistakes in solving the basic equationsof government accounting with the Compretention indicator, namely not writingdown what was known and asked, while reading, completion, transformation,process skills, and encoding were achieved, students in the medium category tendedto make mistakes. on the Comprehention and Encording indicators, which are notwriting down what is known and asked, and do not understand the questions, whileReading, Transformation, and Process Skills are achieved, and students with lowcategories tend to make mistakes on the Comprehention, Process Skill andEncording indicators, which are not write down what is known and asked, do notunderstand about the questions given so just do what they can, while Reading andTransformation are achieved.Keywords: Error Analysis, Government Accounting, Learners, Newman’s