This research aimed to improve the achievement of accounting subject in the X AK 1 graders of SMK Batik 2 Surakarta in the school year of 2012/2013 by applying the Numbered Heads Together (NHT) type of cooperative learning model.The approach used in this research was Classroom Action Research (CAR). The subject of this research was the X AK 1 graders of SMK Batik 2 Surakarta consisting of 34 students. The research was conducted collaboratively between the author and the teacher of accounting subject and by involving the students. Techniques of collecting data used were observation, interview, test, and documentation. Meanwhile to validate the data, triangulation method was used. The research process was divided into two cycles, each of which consisted of four stages, they are: (1) planning, (2) acting, (3) observing, and (4) reflecting. Each cycle was conducted in 2 x 45 minutes.Based on the result of research conducted, it could be concluded that the application of Numbered Heads Together (NHT) type of cooperative learning model in accounting learning could improve the student learning achievement, could be seen by the increased of the number of students who earn score of 70 above from 64.70% in cycle 1 to 91.18% in cycle 2.