Meanwhile, the results of practicality by the teacher showed that the modules developed were very practical to be used in the learning process with a percentage of 95%. The results of trials of all students showed that the modules developed were suitable for use in the learning process with a percentage of 3.7%. The results of the validation by the learning expert show that the module developed is feasible to be used in the learning process with a percentage of 3.5%. The results of the validation by media experts indicate that the module developed is quite feasible to use in the learning process with an average percentage of 3.3%. The results of the validation by the material experts showed that the modules developed were suitable for use in the learning process with an average percentage of 3.6%. The results of this study are in the form of a printed product that is the accounting module on the material for preparing the accounting cycle in a trading company. In addition, data collection techniques are also taken from the results of the practicality of the module through the teacher concerned and representatives of class XII IPS 1 students on a limited basis. Data collection techniques used validation sheets for material experts, media experts and learning experts, from the students' responses to the modules developed by conducting a limited feasibility trial. The development of this module is carried out in several stages namely, Analysis, Design, Development, Implementation and Evaluation.

The research design refers to the ADDIE model. This research is a research and development. This study aims to develop an accounting module on the material for the preparation of accounting cycles in the trading companies of class XII SMA / MA students.

Pengembangan Modul Akuntansi Pada Materi Penyusunan Siklus Akuntansi Pada Perusahaan Dagang Di Kelas XII IPS 1 SMA YLPI Pekanbaru.

Siklus akuntansi pada perusahaan dagang