Currently, most students entering business high schools are low graded and lack of interest and enthusiasm for heir schoolwork, neglect their schoolwork, do not succeed in desirable academic achievement, and are badly adapted for their school life. Generally the commercial high school students are supposed to get a job after graduation, so they need to get certificates of computer literacies and business skills. Nonetheless they are not interested in most subjects opened in their school except for a computer subjects, and especially the subjects of book-keeping. The objective of this paper is to analyze the business high schools education facing these challenges and present policies for improvement of these challenges through the newly applicable methods of instruction in book-keeping courses. Population in this research is divided into two small groups, compared and analysed between a experimental group and a comparative group. The experimental group is taken deepened and supplemented level-based lesson and otherwise a comparative group is taken a simultaneously uniformed education by a traditional teaching-model. In conclusion, the experimental group applied level-based teaching model has a more interest in business subjects and book-keeping subjects than the comparative group, does better in their subjects, increases the abilities of problem solution and keeps good company by small group teaching. Also the achievement degree of the subjects of book-keeping is increased and the grade of subjects is improved as well by teaching two hours in a row and increase of their concentration. Therefore a variety of education should be offered to the business high school students taking their achievement level of schoolwork into consideration.