This study aims to analyze the alignment between the teaching module and the implementation of accounting learning for Grade X students of the Accounting and Institutional Finance program at SMKS Budi Agung Medan in the 2025/2026 academic year. The implementation of the Merdeka Curriculum demands adaptive and contextual teaching tools that holistically support student competency development. However, in practice, discrepancies between the designed teaching module and actual classroom delivery remain prevalent, particularly in vocational secondary schools. This study employed a descriptive qualitative approach with a case study method. Data were gathered through classroom observation, in-depth interviews with the accounting teacher, and teaching document review. The research subjects comprised two Grade X classes totaling 60 students and one accounting teacher. Findings reveal a notable gap between the module design and its classroom implementation. Discovery Learning and Problem Based Learning models prescribed in the module were only partially applied; active learning methods such as card-matching and make-a-match were not implemented and replaced by conventional instruction. Key barriers included limited infrastructure, students’ reluctance to engage in discussion, and insufficient time allocation. Diagnostic assessment was only partially implemented, resulting in learning differentiation that had not been carried out optimally, while students’ understanding of the material remained limited.