Özet:

Learning outcomes of each learner will be different, because every student has certain limitations that are different from other learners in terms of capability and mastering the material, even if the object / the same assessment criteria. For the learning modules that match the characteristic of learners very supportive in improving learning outcomes. The module is basically a self-instruction. Therefore, the module emphasizes learning through active role of learners to learn your self. The aim of research to determine differences in learning outcomes before and after application of the accounting module spreadsheet-based trading company and an integrated spreadsheet. To determine the difference in experimental design used models one group pretest-posttest, with respondent’s students majoring in accounting education. The results showed there are differences in learning outcomes convincing before and after using the accounting module spreadsheet-based trading company and an integrated spreadsheet. The use of modules in learning more feasible in bringing about innovation and creativity in students this case because it focuses on the individual skills of learners. Learning to use the modules making learners can measure their own abilities and be able to improve their own abilities without feeling pressured.

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