The purpose of this research is to produce a student worksheet based on scientific approach in the material of transaction bookkeeping of manufacture company, to determine the feasibility, and to know the students' response of the worksheet. This research uses the Thiagarajan 4-D development model. However this research is limited only to development phase. The result shows that the student worksheet that has been developed based on scientific approach is very feasible to be used in learning process, which based on the feasibility of its content, presentation, language, and graphic. The overall feasibility validation result of the student worksheet of the 4 components from the experts have the average score of 89%. The closed test result shows that the product of scientific approach based student worksheet gained a very good response from the students with the percentage of 96.3%.