The purpose of this study is to investigate which variables affected academic performance of bookkeeping of the students at International Pacific University. For this purpose, a) we collected the data using questionnaires from the students, b) we performed multiple regression analysis on the data. The results show that students who reported they are“ not interested in smartphones”, who show“ high self-efficacy”,“ moderate home study times”, and“ lots of home study time” performed significantly better. Finally, we propose teaching methods that improve the academic performance of both the lowest and highest proficiency students by focusing on the observed variables.