One of the goals of business planning is to provide information to the parties that need to be used to make comparisons, assess the ability of a company, as well as guidelines for decision making. In order to meet the above objectives, the business information data must be comparable. These comparisons can be done in two ways, namely horizontal and vertical. Horizontal comparison is a comparison report of an enterprise business planning with other companies for the same period, in which the concept can be easily when where in the preparation of the use of an existing software. This study aims to develop a learning model of instruction business using business planning program as a teaching material in the lecture material in college. Specific targets to be achieved in this study are issued in the form of teaching materials compiled introductory book business with business planning program. To achieve these objectives, this research uses descriptive analysis to identify the problems that exist in the learning business introduction at universities in North Sumatra Muhammadiyah University (UMSU) in the city of Medan that runs for this. Such problems include not understand her students in using business planning program that had long since been removed, and are not motivated to study the program due to lack of guidance in implementing the practices. To find the factors that become an obstacle in understanding the use of the program. With the identification of these factors can then be compiled by an instructional materials to motivate students willing to please the instructional materials and the purpose to educate the nation's children can be reached. Based on students' perceptions about learning the business introduction that has been carried out, the value of the overall average variable is equal to 3.61, which means to be in the category of good / high.