The students studying the subject Internal Control Procedures at New South Wales TAFE are doing so as part of the Accounting Advanced Diploma. It is a core unit in that program but is rated as a category D, meaning it is delivered and assessed by the teacher in the classroom. One of the challenges in teaching is the interpretation of the curriculum document and the use made of resources and teachers' guides. This paper is just the first section of a chapter in a doctoral research project that introduces four of the major categories that have emerged from the phenomenographic analysis of the different experiences of both teachers in teaching and students in learning. The overview begins with the first three categories; 'learning in the classroom'; 'trying to establish competence' and 'motivating and learning' which are logically related to one another, and represent the actions taken by teachers as they strive to teach this curriculum. The fourth category 'tuning to the same wavelength' in essence overlays the first three and represents the reality of teachers undertaking the often difficult task of tuning in to, or teaching on, the same level as their students. The experiences presented came from in-depth interviews with 11 teachers of this subject and portray the phenomena they experienced, perceived, apprehended, understood or conceptualised in their teaching and learning.