This study aims to reveal the interest of students studying accounting based on individual characteristics. The population of this research is students at private university in Medan city, especially on faculty of economics of accounting study program. The sampling technique used is random sampling. Data collection techniques used is questionnaires. Methods of data analysis using descriptive qualitative. Based on the results of the study indicate that students are interested in studying accounting, although there are still less understandable material caused by students who follow accounting introduction courses from different educational backgrounds and gender and student learning activities tend to listen only to lecturers' explanations, notes and work on questions. Then it is necessary for various learning activities and innovative. It is necessary to do a learning design using learning model that is expected to help the lecturers, to create an effective learning program, efficient, and interesting so that what becomes learning outcomes in accounting introductory courses can be achieved.
