One of the benchmarks of students' quality can be seen from the students' learning outcomes achieved at the end of the learning process. Factors that affect students' learning outcomes are the socioeconomic status of parents and student motivation to learn. The study was done at the Vocational High School 1 of Jambi. Population in this study were 124 students of the Accounting Program. The samples were 62 students from class XI majoring in accounting selected by purposive random sampling. Data were analyzed by using simple and multiple linear regression. The results showed that: 1) there is a positive and significant influence of socio-economic status of parents on studens' learning outcomes at 35.1%; 2) there is a positive and significant influence of motivation to learn on students' learning outcomes at 59.1%; and 3) there is a positive and significant influence of socio-economic status of parents and learning motivation on students' learning outcomes in Productive Accounting course at 62.5%.