The study investigated the effect of accounting skills on entrepreneurial sustainability in Benue state, Nigeria. Specifically, the study sought to ascertain the effect of accounting skills on entrepreneurial sustainability; make a comparative analysis between the controlled and uncontrolled groups on the role of accounting skills in entrepreneurial sustainability. The population of the study comprised of 42,306 registered SMEs in Benue State. The study sample was 396 SMEs which were randomly selected. The study adopted the field survey research design via questionnaire. In ascertaining validity and reliability of data, three experts validated the data instrument, also, reliability test using Cronbach Alpha method yielded a score of 0.87 for internal consistency. Multiple regression analysis and paired sample t-test were adopted as statistical tools with the aid of STATA. The results revealed that accounting skills have significant positive effect on entrepreneurial sustainability. The result of the study also provided evidence that the controlled group which possess accounting skills recorded a higher mean value than the uncontrolled group which does not possess accounting skills, indicating that entrepreneurial sustainability is better achieved in the controlled group than the uncontrolled group. The study therefore, recommended amongst others that training and retraining of entrepreneurs on basic accounting skills is an essential ingredient for their survival in the competitive market. This is because accounting training equips entrepreneurs with the needed skills to ensure accurate book keeping and financial management needed for informed decision making.