<![CDATA[Effective teaching materials play an important role in helping students understand the Service Company Accounting Cycle, a topic that is procedural and requires systematic conceptual understanding. However, the teaching materials commonly used in Basic Accounting courses are still dominated by conventional textbooks that are less interactive and have not optimally supported independent learning. This research was motivated by the suboptimal use of teaching materials in the Service Company Accounting Cycle, which affected students' learning. This research aimed to develop Canva Sites-based digital teaching materials using a Deep Learning approach, determine their feasibility, and examine students' responses. The Research and Development (R&D) method with the ADDIE model was employed. The research subjects consisted of language, material, and media experts, as well as 34 students of class X Accounting and Finance 1 at SMKS NU Gresik. Data were collected through expert validation and student response questionnaires and then analyzed using descriptive quantitative techniques. The results showed feasibility scores of 95.3% from language experts, 92.4% from material experts, and 86.3% from media experts, categorized as Very Feasible. Students' responses reached 79.8%, categorized as Good. Therefore, the Canva Sites-based digital teaching materials using a Deep Learning approach were considered highly feasible for use.]]>
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