This research was aimed to develop an educational product in a form of comic books carrying character building that were used as the appropriate media for learning An Introduction to Accounting for Grade X students of Vocational High School (VHS), taking the area of expertise in Business and Management.The comic books were developed through a Research and Development (R and D). The procedure of the research adopted the steps of system approach to instructional learning program design by Dick and Carey. This research carried out nine steps of R and D starting from Identifying Instructional Goals to Formative Evaluation. The Formative Evaluation was conducted in expert validation and trials. The subjects of trials were the Grade X students of vocational high school. The data was collected by the use of questioners and interviews. The data were quantitative and qualitative in nature. The quantitative data were resulted from the assessments of the comic books. The qualitative data were in a form of the suggestions or comments to improve the designed product. Both of data were analyzed descriptively.The result of this research showed that the comic books were appropriate to be used as a media for An Introduction to Accounting learning. This is showed by the result of: (1) the validation from the expert in materials with an average score of 4.69 that was categorized as "very good"; (2) the validation from the expert in media with an average score of 4.15 that was categorized as "good"; (3) the validation from the expert in character building with an average score of 4.93 that was categorized as "very good"; (4) the validation from the accounting teachers with an average score of 4.39 that was categorized as "very good"; (5) one-on-one trials with an average score of 4.26 that was categorized as "very good"; (6) small group trials with an average score of 4,22 that was categorized as "very good"; (7) field trials with an average score of 4,22 that was categorized as "very good". In addition, the average value of the students' responses to the comic book as a learning media showed the "very good" category with an average score of 4,25.