Students of vocational schools show learning difficulties particularly in the school subject Accounting. Learning barriers affect the development of the competence to act, which is caused by the fact that students do not clearly understand the relationship of business structures and processes. In particular the development of the capacity to act, empowers learners to think and act independently and critically, and should therefore be enabled without restrictions. Starting from this problem, strategies for a constructive approach to learning difficulties in accounting are developed for teachers and learners. The analysis includes essays and studies in the fields of business education, general didactics and other didactic subjects (for example mathematics) as well as neurobiology. Results are transferred to accounting issues. In addition to defining the terms learning difficulties and errors, a classification of error types is given. Based on the studies of Pawlik, Tramm/Hinrichs/Langenheim, Seifried and Türling et al. typical error-prone content in accounting is analysed. Based on an analysis of teacher-related and learner-related reasons as well as of external influences, precautionary and acute strategies for dealing with learning difficulties are developed. The analysis includes criteria of good teaching as well as a study of professional error competence for teachers. To evaluate a teachers behaviour when it comes to errors, Türlings‘ evaluation criterias are used. Furthermore, preventive strategies and strategies to deal with errors for students are developed. These strategies are based on the elaboration of learning and error handling skills. Learning difficulties are present in accounting classes, but can be brought under control by the use of adequate and activating teaching skills, by giving high quality feedback, by establishing learning strategies as well as by constructive error processing.