This study aims to produce a model of Introduction to Accounting Learning Development and Utilization of Document Content. Lecturers have an important task, which is to determine the concept of learning that is in accordance with the document content, which is a method of learning through a gradual process. This goal is based on current conditions. The facts after the introduction of the introductory course of content-based accounting study documented the results of changes in the teaching and learning process, where a lecturer who used the method of learning process with question and answer, contributed 44 percent and 36 percent of lectures. KKNI's competence in knowledge acquisition contributes 27 percent, managerial ability contributes 30 percent and work ability contributes 26 percent. Students and Lecturers in the Assumption of difficult material contributes as much as, 29 percent, Motivation to learn to contribute as much as, 33 percent, and learning techniques to contribute 25 percent. The quality of learning in Document Content contributes to, 26 percent, and Lecturer Readiness contributes, 38 percent. The transparency of knowledge given by the lecturers to the students gives positive results, where the students become active and creative, motivated to learn to understand the material independently and can develop its potential, by optimizing its capability by capturing the phenomenon that occurs in the business world.