This study was conducted on three objectives. They include exploring the students' needs for English teaching materials for accounting, designing and writing needs-based materials, and evaluating the applicability of developed model of materials. This research was a developmental research. The subjects of this research were English teacher, Accounting teacher, and 28 students of Year-11 of Accounting department of SMK Filadelfia Pemangkat. Various records of needs assessment indicated that there was a high demand for materials of English for accounting. Moreover, a gap was found between the content of KTSP English syllabus with the students' needs. The findings on materials writing and implementation revealed that the materials' applicability is proven “excellent” according to the users' perspectives. The materials were considered helpful and relevant with the students' needs as it provided specific English materials and meaningful activities which connected the English classroom learning with the real world use of English for Accounting
