The purpose of this study is to examine: the influence of students’s personal characteristics on their financial accounting knowledge; students’s academic performance on financial accounting subject and Financial Statement Reporting knowledge. 242 Accounting students of Widyatama University are selected as the research sample. This research find that student’s english proficiency and mathematics skill significantly influence on their academic performance on financial accounting subject. Furthermore their English proficiency significantly influences on their Financial statement reporting knowledge, however their mathematics skill doesn’t significantly influence on their Financial statement reporting knowledge. This research also result that senior high school education background doesn’t significantly influence on the student’s performance on financial accounting subjects and student’s financial statement reporting knowledge.