Learning outcomes is students' academic achievement after the completion of learning process. A preliminary survey and prior research show that a large number of students failed to pass basic accounting subject because they do not achieve the minimum learning outcomes required by the schools. This research aims to empirically examine the influence of teachers' role and motivation on students' learning outcomes. This study is expected to facilitate students' success in basic accounting subject through the role of teachers in learning, especially as the appraiser. The role of teachers is expected to improve students' motivation in learning. This study selected sample using proportional random sampling which resulted with 131 students class X at business management vocational high school (Sekolah Menengah Kejuruan-SMK) in city of Solok and Solok regency. The data were collected using a survey questionnaire. The data then were analyzed using path analysis with IBM Amos 21 program. The results show that the teachers' role in learning has a significant and positive influence on learning motivation. The role of teachers in learning has a positive and significant impact on learning outcomes. Moreover, students' learning motivation also has a positive and significant influence on learning outcomes.