This paper aims to compare the effects of using the concept mapping and the traditional method on the academic achievement of students in learning the fundamental topics of cost accounting. The study is based on a quasi-experimental pattern with a matched pretest-posttest control group. The sample group was distributed to the observation (concept mapping) group and the control (traditional method) group as twenty-eight students for each group. The differences between the pre and post tests’ score averages revealed that the observation group performed better as the score averages of the observation group decreased less than that of the control group (0.68<3.00). The results show that the concept mapping is more effective on the academic achievement levels of the participating students.