This study aims to determine the development process, the appropriateness, and the students' responses towards contextual based learning module of service company accounting within the materials of adjusting journal entry and correcting journal entry of the tenth grade of Accounting in State Vocational Schools in Surabaya. This is a research and development study which uses 4D developing model proposed by Thiagarajan. However, this study was managed to the developing stage only. The try-out was administered towards 18 students of tenth grade of accounting class from SMK Negeri 1 Surabaya, SMK Negeri 4 Surabaya, and SMK Negeri 10 Surabaya. The data collection technique used study sheets, validation sheets, and questionnaires of students' responses. The obtained data were analyzed descriptively with percentage technique. The result of this study shows that the content appropriateness is 86.47% with the criteria of very appropriate, the presentation is 85% with the criteria of very appropriate, the language is 87.14% with the criteria of very appropriate, and the graphics is 96% with the criteria of very appropriate. The average of those components is 88.65% with the criteria of very appropriate. The average percentage of students' responses is 95.83% with the criteria of very good.