The purpose of writing a scientific article is explore and examine scientifically about learning pattern matching to improve the competence, especially graduate accounting education. During this bargaining power possessed graduate accounting education in job competition is still relatively small, while the industry is still relatively small taking into account the competence inherent in graduate accounting education. Of course the industry more choice imposed on the economic-accounting graduates because their competence is considered more and better. Such presumption is of course could not go unpunished by the graduate accounting education, and of particular concern to the department of accounting education. The design of the learning patterns are used as guidelines in learning simulations have been adapted to the needs of industry, so that the learning materials in industry-based accounting practice, with several advantages including; the establishment of competence more on graduate accounting education, not solely on accounting material alone, but also comes with the character of material accounting technician, which includes rigor, honesty, discipline, personality, perseverance and communication proficiency in the working world. Learning techniques performed with the simulation-based learning materials industry accounting practices. Students play the role of the various parts that exist in the industry and also be equipped with various simulated transaction documents, as well as communication skills in various parts of the world of work. Thus the skills possessed by graduates eventually include competence in the field of purchasing, sales, cash-banking, finance, accounting, payroll, personnel, taxes, warehouse and leadership skills in the workplace. Such results would not be achieved if only the class-based learning process that relies solely material theoretically accounting. The results obtained from the application of a very positive impact on learning, not merely familiar to students of accounting practices in the workplace, but more than that the students understand how to behave, character, and have communication skills in the workplace. Besides, the students became very aware of the existence of documents in accounting treatment and how technical the document in a broad accounting activities as well as accounting practices in the industry. Conclusions from the study of the learning pattern simulation model is that the pattern of simulation-based learning is very useful and is able to develop skills and competencies jobs for accounting education students.