Module Development of Introduction Accounting Based on Problem Solving

In the early semester, every study program at faculty of economy required the student to take the introduction of accounting lectures. After taking the lecture the students are expected to be able to comprehend the basic concepts of accounting well. The financial reports material became one of the difficult material in the accounting lecture. Generally, the difficulty could be seen when the students were asked to shift the data from the worksheet to financial reports. It was because the students came from the different high school background. Therefore, it could be affect toward their comprehension of accounting.  Because. Of that reason it was important to develop the material in form of module based problem solving, which can be used to help the students learn how to solve the problem that appears in their experience. This research was aimed to produce the valid module based problem solving.It used 4D module (four-D models). The development of four D consists of 4 phases. They are: 1) Define; 2) Design; 3) Develop; 4) Dessiminate. This development was only untill development phase while dessiminate phasewas not done. The subject of module based problem solving at introduction of accounting lectureswas the first year student of faculty of economy Medan state university. The criterion of the subject eksperimental was the condition of the student which was suitable with the researchers'need. The students haven't used the module based problem solving at the introduction of accounting lecture which is valid, practical, and effective. The module was valid to use because the result of the module validity development achieved 82.29% achievement level, and the module practicality achievement was 81.57%, and it could be categorized practical in learning process. The level of students activity achievement from four categories that was researched in learning process was 63.95%. It could be categorized as active students and module was categorized as an effective module. Therefore, the introductory accounting module based problem solving can be applied in learning process.