The purpose of this research is to improve the understanding and learning outcomes through the application of accounting generative learning model in class XI IPS 1 SMA Negeri 1 Surakarta academic year 2013/2014. This study used classroom action research approach (classroom action research).The process of this action research was conducted in two cycles, each cycle consists of four stages, namely: action planning, the implementation of the action, observation and interpretation, and analysis and reflection. The study consisted of two cycles were carried out in February 2014. Cycles I and II has been implemented in three meetings with the time allocation of a 5 x 45 minutes. The subjects of this research are students of class XI IPS 1 SMA Negeri 1 Surakarta consisting of 22 students. Sources of data used in this classroom action research are informants, places or locations, events, and documents or archives. The collection of the data used in this research wereobservations, interviews, documentation, testing, and questionnaires. The technique to test the validity of the data are triangulation of data sources and techniques. To test the validity using content validity and construct validity. Analysis of the data using the model of Milles and Hubbermanbegan from data reduction, data presentation, and conclusion.Based on the research conducted, it can be concluded that the use of generative learning model can improve the understanding and learning outcomes of accounting subject for students of class XI IPS 1 SMA Negeri 1 Surakarta academic year 2013/2014. This is reflected in some of the following indicators: The ability of the students in understanding the material accounting has increased from 70 % in the first cycle to 80.90 % in the second cycle. This shows an increase of students' understanding of 10.90 %, Cognitive learning results seen from the corresponding value of KKM completeness is 75. The results of the implementation of the evaluation test at the end of the cycle have shownthe improvement of students' mastery learning from 77.27 % on first cycle to 86.36 % in the second cycle which shows the percentage increase of 9.9 % .The average score of the whole class also has shown an increase of 77.31 into 83.81 , Students are more aware of the importance of participation in learning activities of accounting subject indicated from the improvementof affective aspects in the first cycle to the second cycle. In the affective domain in the students' learning activityhas increased of 4.54 % from 74.55 % in the first cycle to 79.09 % in the second cycle, and Learning outcomes of psychomotor domains observed from students' skill has increased by 10.91 % from 67.27 % in the first cycle to 78.18 % in the second cycle.