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The purposes of this study are to describe the profile of students’ prior knowledge and to explain the role of accelerated learning technique and conventional technique in accommodating students’ prior knowledge to achieve minimum mastery standard. This quasi experimental study uses two-factor measurement with a factorial version of nonequivalent pretest posttest control group design. The Variables in this study are: minimum mastery standard, instructional type, and prior knowledge. The total samples are 120 students and each treatment decided 24 subjects as analysis unit. Base on the analysis, the results of the study are the profile of students' prior knowledge varies in the recording stages and reporting stages, and accelerated learning technique and conventional technique accommodate prior knowledge in achieving minimum mastery standards of accounting subject. Keywords—instructional type, prior knowledge, minimum

Role of Accelerated Learning Technique in Achieving the Minimum Mastery Standard of Accounting Subject