The main objective of this study is to examine and compare the educational achievements between problem-based learning and discovery learning approaches in the field of accounting. Understanding the concept is an important part of the process of learning and solving problems, both in the learning process itself and in day-to-day environments. Research using a quantitative method with an experimental approach is a true experimental design. The model of the experiment is the pretest-posttest control group design. According to earlier studies have shown that student’s learn better through discovery learning (DL). It is evident that both methods contribute to the improvement of student outcomes. Being active, thinking critically, and increasing learner achievement are essential factors in the process of learning. In this study, it was discovered that the learning outcomes of problem-based learning models and discovery learning have notable disparities, with problem-based learning producing better learning outcomes. The conclusions from the study offer suggestions or input that can be conveyed and considered for future research. Schools should consider applying a problem-based learning (PBL) model. Students using PBL are required to find their own answers to problems by using their own thinking abilities to form a concept about the material being studied, so during learning activities, students will use their thinking abilities to the maximum.