Developing Reading Materials of Descriptive Text For The First Grade Students Of Accounting Study Program at SMK Negeri 1 Medan

This study deals with the reading materials development for the first grade students at SMK Negeri 1 Medan. The research conducted by Research and Development (R & D). It was developed through six stages; Gathering the data & information, Analyzing the data, Designing a new reading materials, Validating by experts, Revising a new reading materials and Final product. It was conducted at SMK Negeri 1 Medan, especially X grade students of Accounting Study Program. The objectives of this study are to investigate the students’ need and to develop the appropriate reading materials for the students. The data were gathered by administering interview to English teacher and distributing questionnaire to 34 students. The interview and questionnaire results prove that the students need English reading materials which is contained the appropriate knowledge or topic with the Accounting study program, syllabus and students’ level. The developed materials are descriptive text. The two topics of descriptive text have been developed, the topics are the Balance sheet and the Finance minister of Indonesia. The development of reading materials in descriptive texts are based on Hutchinson and Waters theory through 4 stages, such as; defining objectives, creating the framework, designing the model of reading materials and refining the model of reading materials. The new reading materials are validated by two experts. The average scores of validation is 4.5.