The objective of research was to improve the learning outcome and independency of the X AK 1 graders of SMK Negeri 1 Sukoharjo with Reciprocal Teaching Model by applying ARCS motivation strategy.This study was a Classroom Action Research (CAR). This study was conducted in two cycles, each of which consisted of planning, acting, observing, and reflecting. The subject of research was the X AK 1 graders of SMK Negeri 1 Sukoharjo consisting of 35 students. The data source derived from teachers and students. Techniques of collecting data used were observation, interview, test, and documentation. Data validation was conducted using method triangulation technique. The data analysis was conducted using statistic descriptive comparative and critical analyses.The result of research showed that the Reciprocal Teaching Model with ARCS motivation strategy could improve the student learning outcome and independency. The prior condition (pre-cycle) showed mean class cognitive score of 75,34 with the average student passing of 71,42%. After the application of learning model, the mean class score increased to 85,71 in cycle I and to 87,83 in cycle II with the average learning passing of 100%. In affective domain, the mean score also increased from 68,00% in pre-cycle to 77,13% in cycle I and to 83,71% in cycle II. Meanwhile in psychomotor domain it increased from 67,22% in pre-cycle to 76,15% in cycle I and to 82,50% in cycle II. The increase also occurred in student learning independency from 57,14% in pre-cycle to 69,71% in cycle I and to 86,29% in cycle II.The conclusion of research was that Accounting learning with Reciprocal Teaching Model by applying ARCS motivation strategy could improve the learning outcome and independency of the X AK 1 graders of SMK Negeri 1 Sukoharjo.