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Literature is replete with studies indicating the need to develop students’ language skills; however, little research has emphasized the importance of language proficiency in enhancing learning or performance in specific content-area courses. This study investigates whether a student’s English language proficiency can be associated with her performance in specific cognitive skills (knowledge, comprehension, application, and analysis) in an introductory accounting course. Data is summarized from students’ performance on their first financial accounting examination as well as from students’ academic history records as maintained by the university. A correlation analysis of the cognitive skills score with student language proficiency is used to identify initial relationships; and multiple regression analysis is subsequently used to identify interrelations between combined multiple dependent variables and the language proficiency variables. While the results show no association between TOEFL and overall performance, the mean of the English composition courses do show a significant association with knowledge and comprehension cognitive skills scores on the first financial accounting course. No associations are attached to the application and analysis cognitive skills. The results are meaningful to faculty in balancing language proficiency with quality instruction in content-area courses.