In educational accountability and physical education, the first educational accountability for the elementary physical education is to convey various meaning and values to learners having elementary physical education curriculums. In addition, it means to communicate and encourage learners to accept and understand those kinds of meaning and values. We should make the accountability of physical education to be recognized performance of important roles as a course of elementary physical education as we correctly convey educational values and meaning of learning physical education. It could be explained that external accountability is for the accountability about the evaluation including visible and formal aspects, while internal duty is for internalization through understanding, acceptance, and enforcement about curriculums. ※ Key words : educational accountability, Physical Education In Elementary School