DESIGNING ESP TEACHING MATERIALS FOR STUDENTS OF ACCOUNTING DEPARTMENT OF AL-AZHAR UNIVERSITY MEDAN

The objectives of this qualitative research were identifying the language skills and developing English materials for students of Accounting dept, Faculty of Economy, University of Al-Azhar Medan. The researcher observed the available English materials that were used by the lecturer. Based on the evaluation, it seems that some of the materials were not related to the field of the study, i.e. Accounting. In order to accommodate the students future career, a need analysis was carried out so as to discover the present situation analysis (PSA) and target situation analysis (TSA). A questionnaire and interview questions were used as the instruments of the data collection. The responses given by the students and lecturer were analyzed, using percentages. The research findings reveals that the students preferred to have speaking (81.2%) and reading (60.4%) and these two skills were related to the students lack. They would like to have practice (72.5%) more than the theory and 25% would like theory and practice if the same balance. They would like to communicate (77.5%) in English and the teaching materials should be related to the authentic issues as their major field. A communicative syllabus should be created i.e. to see the language in use. Based on the results of the study, conclusions, implications, and suggestions are directed to the enhancement of teaching-learning process and the lecturer should be aware of the importance of revising and updating the materials in connection with the hot issues of the present time.