The objectives of this research are to develop, to examine the feasibility , and to examine the effectiveness of the accounting learning material design formed module based on the brain-based learning for the students in Grade X of Vocational High School. This research used the research and development (R&D) method claimed by Borg & Gall with some modification. The subjects of research were the Grade X students of Vocational High School of Selamat. The data of research were collected through questionnaire and test. The former was validated using the construct validity. The latter was validated using the content validity and the item validity, and its reliability was tested using the Alpha formula. The results of research are as follows: 1) The module development includes preliminary research and information collection, planning the module parts, creating the learning devices, developing the preliminary module format, conducting preliminary product testing and executing revision, and dissemination of product respectively. 2) the module is declared feasible to be used as it is scored 80.77 by material expert, 63.55 by media expert, and 83 by student. 3) the module has a higher effectiveness than the old learning material as indicated by the result of the independent t test on the students' learning result where the value rcount > rtable. The result of calculation shows that the values of rcount which covers three aspects, namely cognitive, affective, and psychomotor ones are 4.840; 8.287; and 4.361. Meanwhile, the value of rtable at the significance level = 0.05 (sig 2 tailed) with the df 70 is 1.994.