T The purpose of this experiment is to investigate the effect of students’ emotional intelligence to their accountancy level of understanding, the effect of students’ gender to their accountancy level of understanding, and the effect of students’ emotional intelligence to their accountancy level of understanding with gender as the moderating variable. Emotional intelligence is measured by selfawareness, self-regulation, self-motivation, social awareness, and social skills, whereas accountancy level of understanding is measured with GPA and specific Grades, such as which is represented by Accounting Principle 1, Accounting Principle 2, Intermediate Accounting 1, Intermediate Accounting 2, Advanced Accounting 1, and Advanced Accounting 2. The instrument used to note and measure students’ emotional intelligence and accountancy level of understanding is a 5-Point Likert questionnaire given to students of Accounting Major of Trisakti, Bina Nusantara, and Tarumanagara University. The result of analysis shows that empathy affects GPA significantly, but does not significantly affect Grades; while concurrently empathy and the other four elements of emotional intelligence affect GPA. Meanwhile gender affects accountancy level of understanding significantly, and through the interaction with self-awareness influences the connection between self-awareness and GPA. Future experiments are expected to use larger samples, different instruments, and analyzing broader factors affecting accountancy level of understanding.