Pictures Guided Series: As Media to Increase the Accounting Students’ Writing Skill

— The aim of this study is to know the impact of applying pictures guided series in increasing the Accounting students' writing skill. The subject is taken from two classes and has 16 students each, one class as experimental group and one is control group. Experimental group treated 5 lessons and applying pictures series in teaching English writing, while control group is not taken any pictures used. Pre-test and post-test are conducted. Data techniques used is giving test and interview. The interview is conducted to both groups in order to observe deeply the impact of the teaching learning process, including in teaching writing. Samples of this study is the first semester of the D3 Accounting Students of Accounting Department, Samarinda State Polytechnic. Result shows that there is no effect of pictures writing series on the accounting students' writing skill. The theme of story would be known well by the students, the motivation of learning English/to write show positive response. Each class is improved either Pre-test or Post-test, however, there is no effect of the media used (pictures guided series) in teaching writing in an Accounting English classroom, it would be better to apply different techniques or strategy which will be appropriate at the students' condition