This study aims to determine the functional relationship of calculus subject teaching material models that can encourage students’ interests, talents and learning motivation towards the achievement of accounting expertise in the Commerce Department of Politeknik Negeri Lhokseumawe (PNL). The sample of this study were 100 Accounting Study Program students from the Department of Commerce who were registered as second grade which had completed financial mathematics course. The data collection techniques in this study were using questionnaires and data analysis methods. The easiest process to understand accounting expertise is by using teaching materials of algebraic and integral differential calculus, specifically algebraic differentiation can be used anywhere especially in calculating interest. The results showed that firstly, the development of calculus teaching material models between student interest has been assumed to have a positive and significant effect on the GPA of Accounting Students, especially for the Diploma three of Accounting Study Program at the PNL. Secondly, the development of calculus teaching material model has a positive and significant effect on the student motivation of Accounting at PNL. Third, the development of calculus teaching material model for the specific purpose of accounting expertise, students’ interest and motivation are dominantly influent the GPA of the students.

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