The objective of this study redesigns Accounting Principle based on National Competency Standards(NCS) and implement the smart learning to support the teaching methods more effectively. It is difficult to construct the teaching learning in accounting subjects because students can’t access accounting easily. But these days, active teaching methods using phone devices such as pad and smart mobile encourage students to study hard through the fast feedback and real time evaluations in class. In this study, we provide the case of using smart mobile application, augmented reality, in Accounting Principle. And then, we show how to link the NCS to learning modules of Accounting Principle using augmented reality. This study contributes to : Mainly, it can reduce the gap between industry needs and academic education through the learning redesign on Accounting Principle based on NCS. Second, students may be easily supplemented to the shortage of learning in class with mobile applications which they can access by themselves anytime. Third, we can check not only the understanding of students but also reflect the learning speed in class through smart learning. It will become the foundation of improving and modifying pedagogics.