There is broad agreement that errors hold learning potential and that this potential can be exploited with appropriate support. Previous studies in accounting classes are based on the premise that “correct” feedback should be elaborated. The Dual System Theory, which suggests that different cognitive processes also require different feedback, provides an indication that speaks against a general superiority of elaborate feedback. Against this background, this paper describes characteristics of errors that determine their complexity. Based on these characteristics, we develop error types and define the appropriate feedback. The theoretical considerations are examined on 191 errors from 916 minutes of accounting lessons by five teachers.