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Introductory Accounting course is the basic course for accounting student which one of the topic is accounting cycle of Services Company. Therefore accounting of services Company can be considered as a basic foundation in understanding other topic in Introductory Accounting course. The problem is lecturer still use traditional method in teaching such as preaching method which caused less attention from students. So that lecturer should change the learning method and use innovative and creative learning media to attract student’s attention. This study aimed to use comics as a learning media to improve students’ understanding in accounting cycle of Service Company on introductory accounting course. Research methods used is an experiment, which classified as pre-experimental (nondesign) by the method of the one group pretest – posttest design. The results indicated that there is differences in students' understanding of the accounting cycle of service companies before and after the use of comics as learning media. Comics as learning media in introductory accounting course can improve the students’ understanding on accounting cycle of Service Company and get positive responses from participants in this study. Therefore comics media can be recommended as one of the alternative learning media that can be used to improve student understanding about accounting cycle of Service Company in Introduction to Accounting course. But it doesn’t mean comics can replace lecturer role as an educator, comics just can be use as one tool to attract students’ attention and improve their understanding in such topic.

accounting cycle, comics, introductory accounting, learning media, services company