As part of reforming the curriculum for commercial colleges, the 'Übungsfirmen-Konnex' was embedded in its content in 1993/94. This thesis deals with the problem, what kind of positive benefit could be achieved by this special anchoring of the 'Übungsfirmen-Konnex' in the curriculum, especially in commercial colleges. The target of this thesis is to demonstrate practical examples for this connection of sever-al subjects, from first to fourth grade. The basis for these examples will be materials from the KFUNIline Übungsfirma-WeiterbildungsGmbH, a practice firm managed at the Karl-Franzens-University Graz.The procedure of developing the issue for research is as follows. First of all the teaching and learning model practice firm will be closer viewed. After a definition and an overview about the historical course of events, a delimitation to relative models will be conducted. Afterwards the features of this model will be characterized and the Austrian practice firm market will be analyzed. Based on this constitutive illustration of the practice firm, the term 'Konnex' will be specified. The 'Übungsfir-men-Konnex' will be defined on the basis of the curricula of commercial colleges and afterwards its meaning will be extrapolated. Connections between the teaching method practice firm and other subjects are demonstrated from the first to fourth grade. A holistic reflection gives an overview about the advantages and disadvantages of the developed connection possibilities. After this theoretical insight of the 'Übungsfirmen-Konnex' a general understanding about the 'Übungsfirmen-Konnex' at comprehensive schools and examples from the praxis are given. A recommendation for development closes this thesis.