In everyday life it is increasingly necessary to make independent and cooperative decisions which are based on complex models of relevant operational contexts. Therefore, it is important to provide a cognitive perspective during the training phase, which makes it possible to understand and to use economic system connections and ways of acting. The Economic Instrumental Approach pursues this concept in accounting teaching and is practiced in the form of the modeling method. Following the above, for this master thesis the question arises as to what are the requirements of the Economic Instrument Approach to accounting teaching and how is the implementation carried out in accounting teaching. For this purpose, the master thesis describes the historical development of the accounting and the accounting teaching at the beginning. Subsequently, the objectives and the innovation requirements of the accounting teaching are discussed. Furthermore, the Economic Instrumental Approach is defined according to Preiß/Tramm (1990), which is an alternative method of teaching the balance method and pursues an action-competency-oriented approach. After the presentation of the development lines, the general principles, the economic instrumental accounting teaching, the motifs of an economic instructional teaching and the modeling method are explained. Furthermore, other methods of accounting teaching will be described and the criticisms of the accounting teaching will be identified. As a visual material, the author will elaborate her own application examples for the accounting teaching. Despite the prevailing criticism of the Economic Instrumental Approach and its modeling methodology as an entry-level concept for the accounting teaching, this approach has many facultative advantages compared to traditional teaching, new possibilities and ideas of modern economic accounting teaching.