Examining the nature of learning and learning in accordance with behaviorist, cognitivist, constructivist, humanistic/social theories, gestalt theory, quantum theory, brain base theory, multiple intelligence, and cybernetic learning theory. Lectures are carried out using an analysis system for reciting reference assignments from various sources , presentations and discussions, project assignments, and reflections based on the character of Faith, intelligent, independent, honest, caring and tough (Idaman Jelita) for accounting learning at Business and Management Vocational Schools.