The study aims at exploring international experience about methods of teaching general business/economic subjects and elementary accounting, with a special emphasis on the problem of structure, as to the upper secondary school level. It aims also at comparatively studying this experience and at developing curriculum models, based on the comparison, for structure (defined as the set of fundamental questions applied to the data of the subject for the learner to reflect upon) in teaching learning. The study contains thus both descriptive and normative parts. The problem area - methods of teaching - is limited by the content of American methods courses in business education. As to the empirical material gathering, curricula of six countries (Sweden, The United States, The United Kingdom, Switzerland, The Federal Republic of Germany, and The German Democratic Republic) constitute the base material for the study. This material was selected after having addressed questions to leading people and institutions for outstanding curricula of business/economic subjects. As to the method of the study, comparisons are made of the main problems. Sane assumptions are tested for the conclusions as to structure. The comparison showed, that general recommendations for motivation, visualization, and learning activity were included in most methods material, but with different emphasis. The importance of planning was generally underlined, and proposals were given for contacts with society. Especially the American material gave ample proposals for teaching. But the matter of man's situation, and of tensions and conflicts in economic systems were lightly treated (except in West German material). The determinant content of general economic subjects was in general material oriented theory. Elementary accounting instruction went generally on with traditional T-accounts. Some outlines of models for structure are suggested.