This study aimed to develop and evaluate a digital instructional game application for learning the basic concepts of the accounting principles in an introductory accounting course. The game was designed using the Unity engine and Griss instructional design model. Based on the model, game characteristics were embedded in educational content. The game was uploaded to a local Android platform. The study was carried out in the 2019 summer semester. A quasi-experimental design with a control group and an experimental group was employed as a research design. The findings showed that the developed game has a positive impact on students' academic performance and motivation. The results were also consistent with the notion that active learning methods yield more positive outcomes compared to traditional teacher-oriented methods.