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This is a research development of accounting learning modules on financial reporting material using a scientific approach through interactive videos. The purpose of this study is to produce an accounting learning module that can be used to support learning activities. The procedure of development research applied in this study uses steps: (1) potential and problems; (2) data collection; (3) product design; (4) design validation; (5) design revisions; (6) product testing; (7) product revisions; and (8) testing the use of learning modules. The subjects of this study were 35 students of Kanjuruhan University management students. Data collection techniques used in this study were observation, interviews, and questionnaires. The results of the feasibility obtained for the validation of the learning module are included in very valid criteria or can be used to support accounting learning activities. The results of the effectiveness of the learning modules obtained through competency tests are obtained from the average value of students included in the good category