This research aimed to test the effect of emotional intelligence on accounting understanding. This research was conducted at a vocational high school that the Indonesian Government owns. The population of this research consists of 144 students, while the research sample consists of 106 students selected by simple random sampling. This research used the ex-post-facto (causal-comparative) method. This research data was collected using a questionnaire and a test. The research data were analyzed using a one-way ANOVA. The research results show that the higher the student’s emotional intelligence, the higher their accounting understanding. Therefore, teachers must provide emotional intelligence training for students while studying in vocational school to adapt to the work environment and become challenging human resources when they become alumni and work in companies.